Section 45-23-240.100 – This Section Was Assigned by the Code Commissioner in the 2019 Regular Session, Effective March 15, 2019. This Is Not in the Current Code Supplement.
Section 45-23-240.100 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2019 REGULAR SESSION, EFFECTIVE MARCH 15, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) In Dale County, the Revenue Commissioner shall collect a tag transaction fee in the amount of five dollars ($5) for each motor vehicle tag, except trailer tags, […]
Section 45-23-241 – Sales and Use Tax for Schools.
Section 45-23-241 Sales and use tax for schools. (a) In order to provide funds for the benefit of public schools in Dale County, there is hereby levied in each separate school district in Dale County, and shall be assessed and collected in each separate school district, a sales and use tax generally paralleling the sales […]
Section 45-23-242 – Levy of Tax.
Section 45-23-242 Levy of tax. (a) The Dale County Commission is authorized to impose upon every person, firm, or corporation who sells, stores, delivers, uses or otherwise consumes tobacco or certain tobacco products in Dale County a county privilege, license, or tax in the following amounts: (1) Five cents ($0.05) for each package of cigarettes, […]
Section 45-23-242.01 – Tax to Be Added to Sales Price of Tobacco Products.
Section 45-23-242.01 Tax to be added to sales price of tobacco products. (a) Upon adoption of a resolution by the Dale County Commission, every person, firm, corporation, club, or association that sells or stores or receives for the purpose in Dale County any cigarettes, cigars, snuff, smoking tobacco, and like tobacco products shall add the […]
Section 45-23-242.02 – Tobacco Stamps.
Section 45-23-242.02 Tobacco stamps. The tax hereby authorized shall be paid by affixing stamps as is required for the payment of the tax imposed by Section 40-25-1 through Section 40-25-28. The State Department of Revenue shall have the same duties relative to the preparation and sale of stamps to evidence the payment of such tax […]
Section 45-23-242.03 – Rules and Regulations.
Section 45-23-242.03 Rules and regulations. The State Department of Revenue is authorized to promulgate and enforce rules and regulations to effectuate the purposes of this part. All such rules and regulations duly promulgated shall have the force and effect of law. (Act 86-695, 1st Sp. Sess., p. 100, §4.)
Section 45-23-242.04 – Application of Laws, Rules, and Regulations.
Section 45-23-242.04 Application of laws, rules, and regulations. All laws, and rules and regulations of the Department of Revenue, relating to the manner and time of payment of the tax levied by Section 40-25-1 through Section 40-25-28, requiring reports from dealers and prescribing penalties for violations shall apply with equal force to the tax levied […]
Section 45-23-244.05 – Disposition of Funds.
Section 45-23-244.05 Disposition of funds. (a) The proceeds from the tax hereby authorized, less the actual cost of collection not to exceed five per centum shall be paid by the State Department of Revenue to the Dale County Commission, on a monthly basis. Five percent of the revenue shall be paid into the county general […]
Section 45-23-242.06 – Construction and Application.
Section 45-23-242.06 Construction and application. (a) None of the provisions of this part shall be applied in such manner as to be in violation of the commerce or other clauses of the federal or state constitution. (b) This part shall not be construed to apply to cigarettes, cigars, snuff, smoking tobacco, and like tobacco products […]
Section 45-23-243 – Lodging Tax Levied.
Section 45-23-243 Lodging tax levied. (a) This section shall only apply in Dale County. (b) In addition to all other taxes of every kind now imposed by law, the Dale County Commission may levy a privilege or license tax upon every person, firm, or corporation engaging in the business of renting or furnishing any room […]