Section 45-2-244.101 – Definitions.
Section 45-2-244.101 Definitions. All words, terms, and phrases as defined in Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4, as amended, providing for the levy of a state sales tax shall, wherever used in this subpart, have the same meanings respectively ascribed to them in those sections, except where the context herein clearly indicates a different meaning. […]
Section 45-2-244.102 – Levy of Additional Sales Tax Paralleling State Sales Tax; Exemptions.
Section 45-2-244.102 Levy of additional sales tax paralleling state sales tax; exemptions. (a) There is hereby levied and imposed with the county, in addition to all other taxes, including municipal gross receipts license taxes now imposed by law, a special county privilege license tax paralleling the state sales tax, such privilege license tax to be […]
Section 45-2-244.103 – Payment of Tax.
Section 45-2-244.103 Payment of tax. The sales taxes levied in Section 45-2-244.102 shall be due and payable in monthly installments on or before the twentieth day of the month next succeeding the month in which the tax accrues. All taxes levied in this subpart shall be paid to and collected by the State Department of […]
Section 45-2-244.104 – Addition of Tax to Sales Price or Admission Fee.
Section 45-2-244.104 Addition of tax to sales price or admission fee. Each person engaging or continuing within Baldwin County in a business subject to the tax levied in Section 45-2-244.102, 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 […]
Section 45-2-244.105 – Collections and Enforcement.
Section 45-2-244.105 Collections and enforcement. The tax imposed by this subpart shall constitute a debt due Baldwin County and may be collected as provided by law. The tax, together with interest and penalties with respect thereto, shall constitute and be secured by a lien upon the property of any person from whom the tax is […]
Section 45-2-244.106 – Application of State Sales Tax Statutes.
Section 45-2-244.106 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 rules and regulations with respect to […]
Section 45-2-244.107 – Charge for Collection; Disposition of Funds.
Section 45-2-244.107 Charge for collection; disposition of funds. The State Department of Revenue shall charge Baldwin County for collecting the special county tax levied under this subpart such amount or percentage of total collections as may be agreed upon by the Commissioner of Revenue and the Baldwin County Commission, but such charge shall not, in […]
Section 45-2-244.100 – Applicability.
Section 45-2-244.100 Applicability. The provisions of this subpart shall only apply to Baldwin County. (Act 80-500, p. 776, §1.)