Section 45-43-244 – Definitions.
Section 45-43-244 Definitions. For the purposes of this part, the following terms shall have the respective meaning ascribed by this section: (1) COUNTY. Lowndes County. (2) DISTRIBUTOR. Any person who engages in the selling of gasoline or motor fuel in this state by wholesale domestic trade, but shall not apply to any transaction of such […]
Section 45-43-246.03 – Payment and Reporting.
Section 45-43-246.03 Payment and reporting. The sales tax levied pursuant to Section 45-43-246.01 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; the use tax levied pursuant to Section 45-43-246.01 shall be due and payable quarterly on or […]
Section 45-43-244.01 – Levy of Tax.
Section 45-43-244.01 Levy of tax. The Lowndes County Commission is hereby authorized to levy, in addition to all other taxes imposed by law, an excise tax on persons selling, distributing, storing, or withdrawing from storage for any purpose whatever, gasoline and motor fuel within Lowndes County at the rate of two cents ($.02) per gallon […]
Section 45-43-246.04 – Receipts; Quarterly Returns.
Section 45-43-246.04 Receipts; quarterly returns. Every registered seller making sales of tangible personal property for storage, use, or other consumption in Lowndes County, which storage, use, or other consumption is not exempted from the tax imposed, shall at the time of making such sale or, if the storage, use, or other consumption of such tangible […]
Section 45-43-244.02 – Statement of Sales and Withdrawals.
Section 45-43-244.02 Statement of sales and withdrawals. On or before the 20th day of each month after July 24, 1987, every person upon whom the excise tax is levied shall render to the County Commission of Lowndes County on forms prescribed by such county commission a true and correct statement of all sales and withdrawals […]
Section 45-43-244.03 – Recordkeeping.
Section 45-43-244.03 Recordkeeping. All distributors, storers, and retail dealers shall keep for not less than two years within the State of Alabama at some certain place or office such books, documents, or papers as will clearly show the amount of sale of withdrawals of gasoline and motor fuel made in Lowndes County taxed under this […]
Section 45-43-244.04 – Report of Business Address.
Section 45-43-244.04 Report of business address. Within 30 days after the effective date of the levy of the tax levied under this part, every distributor, storer, or retail dealer engaged in the sale or withdrawal of gasoline or motor fuel in Lowndes County shall make a report on blanks furnished under Section 45-43-244.01 to the […]
Section 45-43-240.22 – Recordkeeping.
Section 45-43-240.22 Recordkeeping. The tax assessor shall keep a current accurate record of all motor vehicle licenses and titles received from the Comptroller, the disposition made of them, all monies received, and the motor vehicle licenses issued by him or her. The tax assessor shall report to the Comptroller at the same time and in […]
Section 45-43-240.23 – Charge and Collection of Fees; Refunds.
Section 45-43-240.23 Charge and collection of fees; refunds. Except as provided, the tax assessor may charge and collect the same fees that are provided by law for the performance of duties relative to the recording of the transfer of the ownership of motor vehicles as prescribed by general law. The tax assessor shall charge and […]
Section 45-43-240.24 – Payment of Tax Required for Issuance of License.
Section 45-43-240.24 Payment of tax required for issuance of license. To prevent motor vehicles from escaping taxation and to provide for a more efficient procedure for the assessment and collection of taxes due, the tax assessor shall not issue any license to operate a motor vehicle on the public highways of this state, nor shall […]