Section 45-40-245.60 – Reduction of Tax on Automotive Vehicles and Trucks.
Section 45-40-245.60 Reduction of tax on automotive vehicles and trucks. (a) Any other law to the contrary notwithstanding, the amount of sales tax levied and imposed in Lawrence County upon every person, firm, or corporation engaged or continuing within the county in the business of selling at retail any automotive vehicle or truck is reduced […]
Section 45-40-250 – Transfer of Water From Tennessee River Basin.
Section 45-40-250 Transfer of water from Tennessee River Basin. (a) This section shall apply only in Lawrence County. (b) The Legislature of the State of Alabama finds the following: (1) It is in the best interest of the State of Alabama and the people of Lawrence County to protect the Tennessee River and its watershed […]
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 […]
Section 45-40-244.05 – Recordkeeping.
Section 45-40-244.05 Recordkeeping. It shall be the duty of every person, corporation, partnership, firm, limited liability company, association, proprietorship, or other entity engaged in or continuing within the county any business taxed hereunder to keep and preserve suitable records of the gross proceeds of such business and such other books or accounts as may be […]
Section 45-40-244.06 – Perjury.
Section 45-40-244.06 Perjury. The monthly reports herein required to be made are not required to be made on oath, but wherever in this part any report is required to be sworn to, the same shall be sworn to by the taxpayer or his or her agent before some officer authorized to administer oaths, and any […]
Section 45-40-244.07 – Inspection of Reports or Returns.
Section 45-40-244.07 Inspection of reports or returns. All reports or returns filed with the agency under this part shall be available for inspection by the governing body of the county, or any duly designated representative, at reasonable times during business hours. (Act 2001-561, p. 1130, §8.)
Section 45-40-244.08 – Failure to Add Tax to Service Price.
Section 45-40-244.08 Failure to add tax to service price. It shall be unlawful for any person, corporation, partnership, firm, limited liability company, association, proprietorship, or other entity engaged in or continuing within the county any business for which a license or privilege tax is required by this part to fail or refuse to add to […]