Section 45-43-246.60 – Applicability.

Section 45-43-246.60 Applicability. This subpart shall only apply to Lowndes County. (Act 97–551, p. 971, § 1.)

Section 45-43-246.61 – Definitions.

Section 45-43-246.61 Definitions. As used in this subpart, state sales and use tax means the tax imposed by the state sales and use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (Act 97-551, p. 971, § 2.)

Section 45-43-246.62 – Levy of Tax; Exemption.

Section 45-43-246.62 Levy of tax; exemption. (a) The County Commission of Lowndes County shall levy, in addition to all other taxes, including, but not limited to, municipal gross receipts license taxes, a one cent ($.01) privilege license tax against gross sales or gross receipts. Notwithstanding the foregoing, the amount of the tax authorized to be […]

Section 45-43-246.63 – Payment and Reporting.

Section 45-43-246.63 Payment and reporting. The tax levied by this subpart may be collected by the State Department of Revenue, or a private firm under contract with the county commission, at the same time and in the same manner as state sales and use taxes are collected. On or prior to the date the tax […]

Section 45-43-246.64 – Addition of Tax to Sales Price or Admission Fee.

Section 45-43-246.64 Addition of tax to sales price or admission fee. Each person engaging or continuing in a business subject to the tax levied by this subpart, shall add to the sales price or admission fee and collect from the purchaser or the person paying the admission fee the amount due by the taxpayer because […]

Section 45-43-246.65 – Collection and Enforcement.

Section 45-43-246.65 Collection and enforcement. The tax levied by this subpart shall constitute a debt due Lowndes County. The tax, together with any interest and penalties, shall constitute and be secured by a lien upon the property of any person from whom the tax is due or who is required to collect the tax. The […]

Section 45-43-246.66 – Applicability of State Provisions.

Section 45-43-246.66 Applicability of state provisions. All provisions of the state sales and use tax statutes with respect to the payment, assessment, and collection of the state sales and use tax, making of reports, keeping and preserving records, penalties for failure to pay the tax, promulgating rules and regulations with respect to the state sales […]

Section 45-43-246.67 – Charge for Collection.

Section 45-43-246.67 Charge for collection. The collection agency may charge Lowndes County for collecting the tax levied under this subpart in an amount or percentage of total collections as may be agreed upon by the collection agency and the Lowndes County Commission. The charge shall not exceed five percent of the total amount of the […]

Section 45-43-246.68 – Termination of Subpart.

Section 45-43-246.68 Termination of subpart. This subpart shall terminate upon the ratification of at least a five and onehalf mill ad valorem tax for Lowndes County and the levy and receipt of the first funds from that ad valorem tax. (Act 97–551, p. 971, § 9.)