Section 45-35-244.07 – Charge for Collection.
Section 45-35-244.07 Charge for collection. (a) The Houston County Commission or its designee, for collecting the taxes levied under this subpart, may retain and deposit to the General Fund of Houston County, for general fund purposes and uses, five percent of the total amount of the taxes collected in the county under this subpart. The […]
Section 45-35-244.08 – Disposition of Funds.
Section 45-35-244.08 Disposition of funds. The amount of the gross tax collected hereunder, less collection charges deducted, shall be paid by the county commission or its designee as follows: (1) Thirty percent of the amount shall be paid to the Houston County Commission to be deposited in the Houston County Road and Bridge Fund to […]
Section 45-35-244.09 – Effective Date of Levy.
Section 45-35-244.09 Effective date of levy. The levy and imposition of the taxes provided for in this part shall commence on the first day of November 1989. (Act 89-480, p. 1003, §11; Act 99-254, p. 337, §1; Act 2007-322, p. 578, §1; Act 2019-168, §1.)
Section 45-35-244.05 – Collection of Sales Taxes and Use Taxes.
Section 45-35-244.05 Collection of sales taxes and use taxes. (a) The sales taxes levied in Section 45-35-244.01 shall be paid to and collected by the Houston County Commission or its designee, and the use taxes levied in Section 45-35-244.03 shall be paid to and collected by the Houston County Commission or its designee. The taxes […]
Section 45-35-244.06 – Procedures for Payment, Assessment, and Collection.
Section 45-35-244.06 Procedures for payment, assessment, and collection. All provisions of the state sales tax statutes with respect to payment, assessment, and collection of the state sales tax, making of monthly reports and keeping and preserving records with respect thereto, interest after the due date of the tax, penalties for failure to pay the tax, […]
Section 45-35-244 – Definitions.
Section 45-35-244 Definitions. (a) The following words, terms, and phrases as used in this subpart shall have the following respective meanings except where the context clearly indicates a different meaning: (1) COUNTY. Houston County in the State of Alabama. (2) COUNTY GROSS RECEIPTS TAX AREA. All of Houston County. (3) FISCAL YEAR. The period commencing […]
Section 45-35-244.01 – Levy of Privilege or License Tax.
Section 45-35-244.01 Levy of privilege or license tax. There is hereby levied, for the period of time provided for herein, in addition to all other taxes of every kind now imposed by law, and shall be collected as herein provided a privilege or license tax on account of the business activities and in the amount […]
Section 45-35-244.02 – Provisions of States Sales Tax Statutes Applicable.
Section 45-35-244.02 Provisions of states sales tax statutes applicable. (a) Unless otherwise provided for herein or where the context herein clearly indicated a different interpretation, the taxes levied in Section 45-35-244.01 shall be subject to all definitions, exceptions, exemptions, proceedings, requirements, rules, regulations, provisions, discounts, penalties, fines, punishments, and deductions that are applicable to the […]
Section 45-35-244.03 – Levy of Excise Tax.
Section 45-35-244.03 Levy of excise tax. For the period of time provided for herein: (1) An excise tax is hereby imposed on the storage, use, or other consumption in the county of tangible personal property, not including materials and supplies bought for use in fulfilling a contract for the painting, repairing, or reconditioning of vessels, […]
Section 45-35-244.04 – Provisions of State Use Tax Statutes Applicable.
Section 45-35-244.04 Provisions of state use tax statutes applicable. (a) Unless otherwise provided for herein or where the context herein clearly indicates a different interpretation, the taxes levied by Section 45-35-244.03 shall be subject to all definitions, exceptions, proceedings, requirements, fines, punishments, and deductions that are applicable to the taxes levied by the state use […]