Section 45-36-243.13 – Construction of Part.
Section 45-36-243.13 Construction of part. The provisions of this part are cumulative and shall not be construed to repeal other laws or parts of laws unless such laws or parts of laws are in conflict herewith. All laws or parts of laws which conflict with this part are repealed insofar as such conflicting provisions exist. […]
Section 45-36-244 – Levy of Tax.
Section 45-36-244 Levy of tax. (a) In Jackson County, the county commission may levy a two percent lease tax in all areas of the county. (b) The tax shall parallel the state lease tax in Chapter 12, commencing with Section 40-12-220, of Title 40 and Section 40-9-30, including exemptions therefrom and enforcement proceedings therefor. The […]
Section 45-36-245 – Levy of Tax; Exemptions; Payment; Recordkeeping; Disposition of Funds.
Section 45-36-245 Levy of tax; exemptions; payment; recordkeeping; disposition of funds. (a) In addition to all other taxes imposed by law, the Jackson County Commission is hereby authorized to levy a privilege or license tax in an amount not to exceed two percent against every person engaging in Jackson County in the business of renting […]
Section 45-36-245.01 – Additional Lodging Tax.
Section 45-36-245.01 Additional lodging tax. (a) This section shall be applicable only to Jackson County. (b) There is levied and imposed, in addition to all other taxes of every kind now imposed by law, a privilege or license tax upon every person, firm, or corporation engaging in the business of renting or furnishing any room […]
Section 45-36-246 – Levy and Collection of Tax.
Section 45-36-246 Levy and collection of tax. (a) There is levied from each producer of coal in Jackson County a privilege or license tax to be known as a severance tax. The rate of the tax shall be twenty cents ($.20) per ton of coal severed. (b) The tax herein levied shall be in addition […]
Section 45-36-248 – Levy of Tax; Collection and Disposition of Proceeds; Violations.
Section 45-36-248 Levy of tax; collection and disposition of proceeds; violations. (a) This section shall apply only to Jackson County. (b) As used in this section, sales and use tax means a tax imposed by the state sales and use tax statutes and such other acts applicable to Jackson County, but not limited to, Sections […]
Section 45-36-243.10 – Quarterly Reports.
Section 45-36-243.10 Quarterly reports. Each agent or any railroad company, bus or truck operator, or other transportation company or agency operating in such county shall report to the county commission of the county on the first day of January, April, July, and October of each year all shipments of gasoline or motor fuel as defined […]
Section 45-36-243.11 – Special Fund.
Section 45-36-243.11 Special fund. The proceeds of any tax imposed under authority of this part shall be paid into a special fund in the county treasury for use as provided in Section 45-36-243.12 (Act 88-291, p. 444, §12.)
Section 45-36-243.12 – Use of Funds.
Section 45-36-243.12 Use of funds. Expenditures from the special fund provided for in Section 45-36-243.11 shall be made exclusively for materials and equipment used for the repair, maintenance, and construction of public roads and bridges. (Act 88-291, p. 444, §13; Act 2009-340, p. 660, §1; Act 2019-226, §1.)
Section 45-36-241.46 – Voiding of License Tag Upon Invalid Payment.
Section 45-36-241.46 Voiding of license tag upon invalid payment. In cases where a personal check given for a license tag is found to be noncollectible for any reason, the revenue commissioner has the authorization to void any license tag in question. The revenue commissioner shall then notify the sheriff, who shall attempt to retrieve the […]