Section 45-2-244.183 – Monthly Installments of Taxes; Statements of Gross Proceeds; Disposition of Funds; Violations.
Section 45-2-244.183 Monthly installments of taxes; statements of gross proceeds; disposition of funds; violations. (a) The privilege license tax levied hereunder, except where otherwise provided, shall be due and payable in monthly installments on or before the twentieth day of the month next succeeding the month in which the privilege license tax accrues. On or […]
Section 45-2-244.184 – Reports of Cash or Credit Leases or Rentals.
Section 45-2-244.184 Reports of cash or credit leases or rentals. Any person taxable hereunder who makes cash or credit leases or rentals, may report such cash leases or rental only, and he or she shall thereafter include in each monthly report all credit collections made during the month preceding, and shall pay the privilege license […]
Section 45-2-244.185 – Recordkeeping.
Section 45-2-244.185 Recordkeeping. It shall be the duty of every person engaging or continuing in any business for which a privilege or license tax is imposed hereby to keep and preserve suitable records of the gross proceeds of any such business and such other books or accounts as may be necessary to determine the amount […]
Section 45-2-244.186 – Delinquent Taxes.
Section 45-2-244.186 Delinquent taxes. Any person who fails to pay the tax herein levied within the time required by this subpart shall pay, in addition to the tax, a penalty of 10 percent of the amount of tax due, together with interest thereon at the rate of one percent per month or fraction thereof, from […]
Section 45-2-244.187 – Rules and Regulations.
Section 45-2-244.187 Rules and regulations. The County Commission of Baldwin County may prescribe all necessary or appropriate rules and regulations for the implementation of this subpart, including all rules and regulations as may be necessary by reason of any alteration of law in relation to this subpart. (Act 2007-377, p. 748, §8.)
Section 45-2-245 – Disposition of Proceeds From Offshore Oil and Gas Severance Taxes.
Section 45-2-245 Disposition of proceeds from offshore oil and gas severance taxes. In Baldwin County, the distribution of the producing county’s 10 percent share of the net amount of the proceeds from offshore oil and gas severance taxes as provided for in Section 40-20-8(a) as last amended by Act No. 83-889, H. 26 of the […]
Section 45-2-245.20 – Trust Fund Established; Administration.
Section 45-2-245.20 Trust fund established; administration. (a) Any laws or parts of laws to the contrary notwithstanding, any annual privilege tax levied upon persons engaging in the business of producing or severing oil or gas or other hydrocarbons from the soil or waters of Baldwin County measured by the gross value of such oil or […]
Section 45-2-246 – Support of Public Schools.
Section 45-2-246 Support of public schools. (a) Sections 1 and 3 of Act No. 609, H. 1167 of the 1900-1901 Legislature (Acts 1900-01, p. 1446), relating to the levy and collection of a two mill special tax, shall not apply as long as the privilege, license, and excise tax for school purposes levied by ordinance […]
Section 45-2-244.076 – Application of State Sales Tax Statutes.
Section 45-2-244.076 Application of state sales tax statutes. All provisions of the state sales tax statutes with respect to payment, assessment, and collection of the state sales tax, making of reports and keeping and preserving records with respect thereto, penalties for failure to pay the tax, the promulgation of the rules and regulations with respect […]
Section 45-2-244.160 – Privilege License Fee.
Section 45-2-244.160 Privilege license fee. (a)(1) The Baldwin County Commission may levy a privilege license fee in an amount not to exceed five cents ($.05) per visual entertainment device on the rental of each visual entertainment device in the county. This fee is in addition to all other taxes heretofore levied. (2) For the purposes […]