Section 45-32-243 – Disposition of Funds.
Section 45-32-243 Disposition of funds. Commencing on July 1, 2003, the entire amount of the exclusive statewide uniform beer tax shall be paid to the Judge of Probate of Greene County and distributed as follows: (1) Five percent shall be paid to the judge of probate as commission for the collection and administration of the […]
Section 45-32-246.04 – Collection of Taxes.
Section 45-32-246.04 Collection of taxes. (a) The taxes levied by this part shall be collected by the Department of Revenue of the State of Alabama, at the same time and along with the collection by that department of taxes levied and collected for the State of Alabama under the provisions of the state sales tax […]
Section 45-32-244 – Definitions.
Section 45-32-244 Definitions. For the purposes of this part, the following terms shall have the respective meanings ascribed by this section: (1) COUNTY. Greene County. (2) DISTRIBUTOR. Any person who engages in the selling of gasoline or motor fuel in this state by wholesale domestic trade, but shall not apply to any transaction of such […]
Section 45-32-246.05 – Disposition of Funds.
Section 45-32-246.05 Disposition of funds. All revenues arising from the taxes herein levied shall be paid to the Greene County Hospital Board for the operation and maintenance of Greene County Hospital and Nursing Home. (Acts 1977, No. 487, p. 636, §6.)
Section 45-32-244.02 – Statement of Sales and Withdrawals.
Section 45-32-244.02 Statement of sales and withdrawals. On or before the 20th day of each month after the levy of the tax provided for by this part has become effective, every person upon whom the excise tax is levied shall render to the county commission on forms prescribed by it a true and correct statement […]
Section 45-32-246.06 – Enforcement.
Section 45-32-246.06 Enforcement. The taxes levied by this part, together with the interest and penalties which are authorized herein, shall be a lien upon the property of any person, firm, or corporation liable for taxes under this part, and all of the provisions of the revenue laws of the State of Alabama applying to or […]
Section 45-32-244.04 – Report of Business Address.
Section 45-32-244.04 Report of business address. Within 30 days after the effective date of the levy of the tax, every distributor, storer, or retail dealer engaged in the sale or withdrawal of gasoline or motor fuel in the county shall make a report on blanks furnished under Section 45–32–244.01 to the county commission, showing the […]
Section 45-32-247 – Levy of Tax.
Section 45-32-247 Levy of tax. (a)(1) The Greene County Commission is hereby authorized to impose upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco or certain tobacco products in Greene County a county privilege, license, or excise tax up to the following amounts: a. Five cents ($0.05) for each […]
Section 45-32-244.05 – Violations.
Section 45-32-244.05 Violations. If any distributor, storer, or retail dealer of gasoline or motor fuel in the county shall fail to make the reports or any of them as required in this part or shall fail to comply with any regulation adopted for the collection of the tax by the county commission, within the time […]
Section 45-32-244.06 – Enforcement.
Section 45-32-244.06 Enforcement. It shall be the duty of the county commission to enforce this part upon its imposing the tax thereunder, and it shall have the right itself, or its members or its agents, to examine the books, reports, and accounts of every distributor, storer, or retail dealer of gasoline or motor fuel on […]