Section 45-40-245.37 – Applicability of State Statutes.
Section 45-40-245.37 Applicability of state statutes. 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, make reports […]
Section 45-40-244.10 – Application of State Statutes.
Section 45-40-244.10 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 with respect thereto, interest after due date of tax, and compliance generally with the state lodging tax statutes, the rules and […]
Section 45-40-244.11 – Construction of Part.
Section 45-40-244.11 Construction of part. The provisions of this part are supplemental and shall be construed in pari materia with other laws regulating taxes; provided, however, those laws or parts of laws which are in direct conflict or inconsistent herewith are hereby repealed. (Act 2001-561, p. 1130, §13.)
Section 45-40-245 – Applicability.
Section 45-40-245 Applicability. This subpart shall apply only to Lawrence County. (Act 95-721, p. 1543, §1.)
Section 45-40-245.01 – Payment of Taxes; Report.
Section 45-40-245.01 Payment of taxes; report. Any sales and use tax, gross receipts tax, privilege license, or excise tax based on gross receipts, or similar tax levied by the Lawrence County Commission or for the benefit of the county shall be due and payable in monthly installments on or before the 20th day of the […]
Section 45-40-245.02 – Collection and Enforcement.
Section 45-40-245.02 Collection and enforcement. Any tax to be collected pursuant to this subpart shall constitute a debt due the county as provided by law. The tax, together with interest and penalties with respect thereto, shall constitute and be secured by a lien upon the property of any person from whom the tax is due […]
Section 45-40-243.01 – Budgetary Operations and Functions.
Section 45-40-243.01 Budgetary operations and functions. (a) The Revenue Commissioner of Lawrence County may take the necessary action to merge the budgetary operations and functions of his or her office. The expenses of the office shall be financed on a pro rata share basis from the proceeds of any state, county, and municipal ad valorem […]
Section 45-40-245.03 – Application of State Statutes.
Section 45-40-245.03 Application of state statutes. All provisions of the state sales tax statutes with respect to the payment, assessment, and collection of the state sales tax, making of reports and keeping and preserving of records with respect thereto, penalties for failure to pay the tax, the promulgation of rules and regulations with respect to […]
Section 45-40-244 – Levy of Tax.
Section 45-40-244 Levy of tax. (a) In addition to all other taxes now imposed by law, there is hereby levied in Lawrence County a privilege or license tax of three percent on the business of renting rooms, lodging, or accommodations to transients as provided for in Chapter 26 of Title 40, as heretofore or hereafter […]
Section 45-40-245.04 – Charge for Collection.
Section 45-40-245.04 Charge for collection. The county commission may retain and deposit to the general fund of the county, for general fund purposes and uses, including the administration of this subpart, up to 10 percent of the total amount of any tax collected in the county under this subpart. The amount shall be in lieu […]