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 45-2-244.180 – Definitions.
Section 45-2-244.180 Definitions. The following terms shall have the following meanings: (1) BUSINESS. All activities engaged in, or caused to be engaged in, by any person with the object of gain, profit, benefit, or advantage, either direct or indirect to such person. (2) COUNTY. Baldwin County, Alabama. (3) EXEMPT ORGANIZATION. Any organization exempt from taxation […]
Section 45-2-244.181 – Levy of Tax.
Section 45-2-244.181 Levy of tax. There is levied, in addition to all privilege license taxes of every kind now or hereinafter imposed by law, which shall be collected as herein provided, a privilege or license tax on each person engaging or continuing within the county in the business of leasing or renting tangible personal property, […]
Section 45-2-244.182 – Exemptions.
Section 45-2-244.182 Exemptions. There shall be exempted from the computation of any tax due hereunder all of the following: (1) The gross proceeds accruing from the leasing or renting of film or visual entertainment devices as defined by Section 45-2-244.160, to a lessee who charges, or proposes to charge, admission for viewing same. (2) The […]