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 45-40-245.03 – 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 45-40-245.04 – 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 45-40-245.05 – 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 […]