Section 45-41-244.55 – Quarterly Returns.
Section 45-41-244.55 Quarterly returns. Every registered seller making sales of tangible personal property for storage, use, or other consumption in the county (which storage, use, or other consumption is not exempted from the use taxes herein authorized to be levied) shall at the time of making such sale, or if the storage, use, or other […]
Section 45-41-244.56 – Enforcement.
Section 45-41-244.56 Enforcement. The taxes authorized to be imposed by this subpart shall constitute a debt due the county and may be collected by civil suit, in addition to all other methods provided by law and in this subpart. The taxes, together with interest and penalties with respect thereto, shall constitute and be secured by […]
Section 45-41-244.57 – Applicability of State Provisions.
Section 45-41-244.57 Applicability of state provisions. 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 45-41-244.58 – Cost of Collection.
Section 45-41-244.58 Cost of collection. The State Department of Revenue shall charge the county, for collecting the taxes authorized to be levied herein, the costs of the department in collecting the taxes; provided such charge shall not, in any event, exceed five percent of the total amount of the taxes collected hereunder. Such charge for […]
Section 45-41-244.59 – Use of Proceeds.
Section 45-41-244.59 Use of proceeds. (a) The entire proceeds derived by the county from the taxes herein authorized to be levied (including any income derived from the investment of such proceeds), subject to Section 45-41-244.60, shall be applied and used as follows: (1) If no public building securities have been issued and are then outstanding […]
Section 45-41-244.60 – Effective Date; Duration of Levy.
Section 45-41-244.60 Effective date; duration of levy. (a) If the governing body of the county elects to levy or impose any of the taxes herein authorized to be levied and imposed, it shall specify, as the effective date of such levy, the first day of any calendar month following such levy; provided that such governing […]
Section 45-41-244.50 – Definitions.
Section 45-41-244.50 Definitions. (a) The following words, terms, and phrases as 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. Lee County in the State of Alabama. (3) COURTHOUSE COMPLEX. Those buildings and structures […]
Section 45-41-244.51 – Authorization of Levy – Sales Tax.
Section 45-41-244.51 Authorization of levy – sales tax. (a) The governing body of the county is hereby authorized to levy and impose in the county, in addition to all other taxes of every kind now imposed by law, and to collect as herein provided, a privilege or license tax on account of the business activities […]
Section 45-41-244.52 – Authority of Levy – Use Tax.
Section 45-41-244.52 Authority of levy – Use tax. (a) The governing body of the county is hereby authorized to levy and impose excise taxes on the storage, use, or other consumption of property in the county as hereinafter provided in this section: (1) An excise tax is hereby authorized to be levied and imposed on […]