Section 45-19-244.02 – Monthly Report – Producers.
Section 45-19-244.02 Monthly report – Producers. Every producer shall within 20 days after the end of each calendar month, whether or not the producer shall have severed or sold any earthen materials or graphite during that month, file with the Department of Revenue a report which shall set forth, in a form prescribed by the […]
Section 45-19-244.03 – Monthly Report – Purchasers and Transporters.
Section 45-19-244.03 Monthly report – Purchasers and transporters. Purchasers and transporters of a product severed in Coosa County shall file a report with the department on forms prescribed by the department within 20 days after the end of each calendar month in which the purchaser or transporter purchased or transported earthen material or graphite severed […]
Section 45-19-244.04 – Collection of Taxes; Enforcement.
Section 45-19-244.04 Collection of taxes; enforcement. The taxes imposed by this part shall constitute a debt due Coosa County and may be collected by civil suit, in addition to all other methods provided by law. The taxes, together with interest thereon, shall constitute and be secured by a lien upon the property of any person […]
Section 45-19-244.05 – Charge for Collection.
Section 45-19-244.05 Charge for collection. The department shall charge Coosa County for collecting the county taxes levied herein an amount or percentage of total collections not to exceed five percent of the total amount of taxes collected on earthen material and one percent of the total taxes collected on graphite. The charge for collecting the […]
Section 45-19-244.06 – Disposition of Funds.
Section 45-19-244.06 Disposition of funds. The proceeds from taxes levied by this part shall be deposited in a separate account to be used for the maintenance, restoration, and replacement of county bridges and roads and for other general county purposes. (Act 99-544, p. 1177, §7.)
Section 45-19-244.07 – Expiration Date.
Section 45-19-244.07 Expiration date. Repealed by Act 2019-231, §2, effective May 23, 2019. (Act 99-544, p. 1177, §8.)
Section 45-19-245 – Levy and Collection of Tax; Disposition of Funds.
Section 45-19-245 Levy and collection of tax; disposition of funds. (a) There is imposed upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco or certain tobacco products in Coosa County a county privilege, license, or excise tax in the following amounts: (1) Five cents ($0.05) for each package of […]
Section 45-19-250 – Regulation of Private Water Systems.
Section 45-19-250 Regulation of private water systems. In Coosa County, notwithstanding any other provision of law, any private water system which purchases its water from a municipal water system and which prior to April 21, 2011, was regulated by the Public Service Commission, after April 21, 2011, shall be subject to regulation by the municipality […]
Section 45-19-243.05 – Collection of Tax; Enforcement.
Section 45-19-243.05 Collection of tax; enforcement. The tax levied by this part shall constitute a debt due Coosa County. The tax, together with any interest and penalties, shall constitute and be secured by a lien upon the property of any person from whom the tax is due or who is required to collect the tax. […]
Section 45-19-243.06 – Applicability of Parallel State Provisions.
Section 45-19-243.06 Applicability of parallel state provisions. All provisions of the state sales and use tax statutes with respect to the payment, assessment, and collection of the state sales and use tax, making of reports, keeping and preserving records, penalties for failure to pay the tax, promulgating rules and regulations with respect to the state […]