Section 45-43-246.86 – Applicability of State Provisions.
Section 45-43-246.86 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 45-43-246.87 – Charge for Collection.
Section 45-43-246.87 Charge for collection. The collection agency may charge Lowndes County for collecting the tax levied pursuant to 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 […]
Section 45-43-246.88 – Termination of Subpart.
Section 45-43-246.88 Termination of subpart. This subpart shall terminate upon ratification of at least an eight-mill ad valorem tax for Lowndes County and the levy and receipt of the first funds from the ad valorem tax. (Act 2003-143, p. 445, § 9.)
Section 45-43-247 – Levy of Tax.
Section 45-43-247 Levy of tax. (a) The Lowndes County Commission is hereby authorized to impose upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco or certain tobacco products in Lowndes County a county privilege, license, or excise tax up to the following amounts: (1) Five cents ($0.05) for each […]
Section 45-43-247.01 – Tax to Be Added to Sales Price of Tobacco Products.
Section 45-43-247.01 Tax to be added to sales price of tobacco products. Upon adoption by the Lowndes County Commission, every person, firm, corporation, club, or association that sells or stores or receives for the purpose of distribution in Lowndes County any cigarettes, cigars, snuff, smoking tobacco, and like tobacco products shall add the amount of […]
Section 45-43-247.02 – Tobacco Stamps.
Section 45-43-247.02 Tobacco stamps. The tax hereby authorized shall be paid by affixing stamps as is required for the payment of the tax imposed by Section 40-25-1 to Section 40-25-28, inclusive. The State Department of Revenue shall have the same duties relative to the preparation and sale of stamps to evidence the payment of such […]
Section 45-43-247.03 – Rules and Regulations.
Section 45-43-247.03 Rules and regulations. The State Department of Revenue is hereby authorized to promulgate and enforce rules and regulations to effectuate the purposes of this part. All such rules and regulations duly promulgated shall have the force and effect of law. (Act 87-523, p. 791, § 4.)
Section 45-43-246.07 – Applicability of State Provisions.
Section 45-43-246.07 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 reports and keeping and preserving records with respect thereto, interest after due date of tax, penalties for failure to pay tax, make reports, or otherwise comply with […]
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 45-43-246.08 – Charge for Collection.
Section 45-43-246.08 Charge for collection. The State Department of Revenue shall charge Lowndes County for collecting the special county taxes levied an amount not to exceed 10 percent of the amount collected. Such charge for collecting the special taxes for the county may be deducted each month from the special sales and special use taxes […]