Section 45-26-246.03 – Application of State Statutes.
Section 45-26-246.03 Application of state statutes. All provisions of the state lodging tax statutes with respect to payment, assessment, and collection of the state lodging tax, making of reports and keeping and preserving records, interest after due date of tax, or otherwise; the adoption of rules with respect to the state lodging tax; and the […]
Section 45-26-244.35 – Collections and Enforcement.
Section 45-26-244.35 Collections and enforcement. The tax levied by this subpart shall constitute a debt due Elmore 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. The […]
Section 45-26-244.36 – Application of State Statutes.
Section 45-26-244.36 Application of state statutes. (a) 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 reports, keeping and preserving records, providing for penalties for failure to pay the tax, promulgating rules and regulations with respect to the […]
Section 45-26-244.37 – Charge for Collection.
Section 45-26-244.37 Charge for collection. The collecting agent shall be paid by Elmore County for collecting the tax levied under this subpart in an amount or percentage of total collections as may be agreed upon by the Elmore County Commission. The charge may be deducted each month from the gross revenues from the tax before […]
Section 45-26-244.38 – Authorization to Levy Tax; Referendum; Renewal and Termination.
Section 45-26-244.38 Authorization to levy tax; referendum; renewal and termination. (a) In the event the tax set forth herein receives approval by a majority of the qualified county voters who vote in the referendum described below, the tax shall then be in full force and effect for a period of 10 years from the date […]
Section 45-26-244.01 – Definitions.
Section 45-26-244.01 Definitions. As used in this subpart, 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 92-508, p. 990, §2.)
Section 45-26-244.39 – Creation of Fund.
Section 45-26-244.39 Creation of fund. The Elmore County Commission shall create a Rainy Day Fund into which a minimum of five percent of the tax collected monthly under this subpart shall be placed. The commission shall place the funds into an interest bearing account and both interest and principal shall accumulate without expenditure until the […]
Section 45-26-244.02 – Levy of Tax.
Section 45-26-244.02 Levy of tax. (a) The County Commission of Elmore County may levy, in addition to all other taxes, including, but not limited to, municipal gross receipts license taxes, a one cent privilege license tax against gross sales or gross receipts. (b) The gross receipts of any business and the gross proceeds of all […]
Section 45-26-245 – Definitions.
Section 45-26-245 Definitions. When used in this subpart, unless the context plainly indicates otherwise, the following words and phrases shall have the meanings respectively ascribed to them by this section: (1) DEPARTMENT. The State Department of Revenue. (2) PERSON. Any individual, firm, partnership, corporation, association, or any combination thereof. (3) PRODUCER. Any person engaging in […]
Section 45-26-244.03 – Payment of Tax.
Section 45-26-244.03 Payment of tax. The tax levied by this subpart 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 […]