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 […]
Section 45-32-244.07 – Delinquency in Payment of Tax.
Section 45-32-244.07 Delinquency in payment of tax. If any distributor, storer, or retail dealer in gasoline or motor fuel shall fail to make monthly reports or shall fail to pay the tax imposed under this part, the tax shall be deemed delinquent within the meaning of this part and there shall be added to the […]
Section 45-32-244.08 – Payment of Tax Deemed a Credit Against Amount Due.
Section 45-32-244.08 Payment of tax deemed a credit against amount due. The acceptance of any amount paid for the excise tax imposed under this part shall not preclude the collection of the amount actually due. However, the amount actually paid shall constitute a credit against the amount actually due. (Act 89-195, p. 242, §9.)
Section 45-32-244.09 – Penalties.
Section 45-32-244.09 Penalties. Any distributor, storer, or dealer who shall violate this part or shall fail to comply with any reasonable rule or regulation promulgated hereunder, may be restrained, and proper prosecution instituted in the name of the county by the Attorney General of the State of Alabama, or by such counsel as the county […]
Section 45-32-244.10 – Quarterly Reports of Gasoline Shipments.
Section 45-32-244.10 Quarterly reports of gasoline shipments. After April 6, 1989, each agent or any railroad company, bus or truck operator, or other transportation company or agency operating in the county shall report to the county commission on the first day of January, April, July, and October of each year all shipments of gasoline or […]
Section 45-32-244.11 – Disposition of Proceeds.
Section 45-32-244.11 Disposition of proceeds. The proceeds of any tax received under authority of this part shall be paid over to the county general fund. (Act 89-195, p. 242, §12; Act 91-776, p. 159, §1.)
Section 45-32-245 – Levy of Tax; Records and Reporting; Disposition of Funds.
Section 45-32-245 Levy of tax; records and reporting; disposition of funds. (a) In addition to all other taxes imposed by law, there is hereby levied a privilege or license tax in the amount hereinafter prescribed against every person engaging in Greene County in the business of renting or furnishing any room or rooms, lodging, or […]
Section 45-32-246 – Referendum Authorized.
Section 45-32-246 Referendum authorized. The governing body of Greene County, Alabama, is hereby authorized to set an election of the qualified voters of the county for the purpose of determining whether or not such governing body shall levy an additional privilege or license and excise and sales tax to be in force and effect for […]