Section 45-19-243 – Applicability.

Section 45-19-243 Applicability. This part shall only apply to Coosa County. (Act 2000-462, p. 860, §1.)

Section 45-19-243.01 – State Sales and Use Tax Defined.

Section 45-19-243.01 State sales and use tax defined. As used in this part, state sales and use tax means the tax imposed by the state sales and use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (Act 2000-462, p. 860, §2.)

Section 45-19-243.02 – Levy of Tax; Exemptions.

Section 45-19-243.02 Levy of tax; exemptions. (a) The County Commission of Coosa County may levy, in addition to all other taxes, a one cent sales and use tax parallel to the state sales and use tax. (b) The gross receipts of any business and the gross proceeds of all sales which are presently exempt under […]

Section 45-19-243.03 – Monthly Report.

Section 45-19-243.03 Monthly report. The tax levied by this part shall be collected by the State Department of Revenue at the same time and in the same manner as state sales and use taxes are collected. On or prior to the date the tax is due, each person subject to the tax shall file with […]

Section 45-19-243.04 – Addition of Tax to Sales Price or Admission Fee.

Section 45-19-243.04 Addition of tax to sales price or admission fee. Each person engaging or continuing in a business subject to the tax levied by this part, shall add to the sales price or admission fee and collect from the purchaser or the person paying the admission fee the amount due by the taxpayer because […]

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 […]

Section 45-19-243.07 – Charge for Collection; Disposition of Funds.

Section 45-19-243.07 Charge for collection; disposition of funds. The department shall charge Coosa County for collecting the tax levied under this part in an amount or percentage of total collections as may be agreed upon by the commissioner and the Coosa County Commission. The charge shall not exceed two percent of the total amount of […]