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 […]
Section 45-40-244.01 – Collection of Tax.
Section 45-40-244.01 Collection of tax. The tax levied under this part shall be collected by the county or the collection agency from time to time designated in writing by the governing body of the county to serve in such capacity for and on behalf of the county, the county or collection agency, as applicable, being […]
Section 45-40-245.05 – Effective Date.
Section 45-40-245.05 Effective date. The provisions of this subpart shall be effective with respect to all sales and gross receipts levied by the county which are closed or received on and after October 1, 1995. The Alabama State Department of Revenue shall remain responsible for the collection of all taxes arising from sales and gross […]
Section 45-40-244.02 – Filing of Monthly Report and Payment.
Section 45-40-244.02 Filing of monthly report and payment. The tax levied under this part, except as otherwise provided, shall be due and payable in monthly installments on or before the twentieth day of the month next succeeding the month in which the tax accrues. On or before the twentieth day in each month after June […]
Section 45-40-245.30 – Definitions.
Section 45-40-245.30 Definitions. (a) The following words, terms, and phrases where used in this subpart shall have the following respective meanings except where the context clearly indicates a different meaning: (1) COMMISSIONER. The Commissioner of Revenue of the state. (2) COUNTY. Lawrence County in the State of Alabama. (3) FISCAL YEAR. The period commencing on […]
Section 45-40-244.03 – Cash and Credit Business.
Section 45-40-244.03 Cash and credit business. Any person, corporation, partnership, firm, limited liability company, association, proprietorship, or other entity taxable under this part having a cash and credit business may report such cash business and the taxpayer shall thereafter include in each monthly report all credit collections made during the preceding month and shall pay […]
Section 45-40-244.04 – Annual Report.
Section 45-40-244.04 Annual report. On or before 30 days after the end of the tax year, each person, corporation, partnership, firm, limited liability company, association, proprietorship, or other entity liable for the payment of a privilege tax as levied by this part shall make a return showing the gross proceeds of business done and compute […]