Section 45-44-244.39 – Extension for Filing Return.
Section 45-44-244.39 Extension for filing return. The revenue commissioner, for good cause, may extend the time for making any return required under this subpart, but the time for filing any such return shall not be extended for a greater period than 30 days from the day the return is due to be made and shall […]
Section 45-44-244.40 – Disposition of Funds.
Section 45-44-244.40 Disposition of funds. All revenues derived from fees under this subpart less a five percent collection fee, shall be paid by the revenue commissioner to the county commission, and shall be used and expended as follows: (1) Fifty percent shall be distributed to the Macon County Health Care Authority. (2) Twenty-five percent shall […]
Section 45-44-244.03 – Deductions From Compensation; Quarterly Payments.
Section 45-44-244.03 Deductions from compensation; quarterly payments. After the law day of any ordinance or resolution adopted pursuant to this subpart, each employer shall deduct from each payment of compensation due each employee the amount of the license fees due by the employee measured by the compensation due the employee. The payments required to be […]
Section 45-44-244.04 – Filing of Returns.
Section 45-44-244.04 Filing of returns. When a return in form and substance satisfactory to the county director of revenue is not filed by an employer and the license fees are not paid to the county by such employer, the employee for whom no return has been filed and no payment has been made shall file […]
Section 45-44-244.05 – Recordkeeping; Investigations.
Section 45-44-244.05 Recordkeeping; investigations. It shall be the duty of the county director of revenue to collect and receive all license fees imposed by the ordinance or resolution and to keep records showing the amounts received by him or her from each employer and employee. The director or any agent or employee designated by him […]
Section 45-44-244.06 – Rulemaking Authority.
Section 45-44-244.06 Rulemaking authority. The court of county commissioners, board of revenue, or other like governing body of Macon County may adopt, promulgate, and enforce regulations relating to any matter or thing pertaining to the administration and enforcement of this subpart, including, but not limited to, provisions for the reexamination and corrections of returns as […]
Section 45-44-244.07 – Disposition of Funds.
Section 45-44-244.07 Disposition of funds. All money derived from license taxes or fees levied pursuant to this subpart shall be paid into the county general fund and appropriated in the same manner as other money in the fund. (Act 81-987, 1st Sp. Sess, p. 170, § 8.)
Section 45-44-244.30 – Definitions.
Section 45-44-244.30 Definitions. As used in this subpart, the following words shall have the following meanings: (1) COUNTY. Macon County. (2) EMPLOYEE. Any person engaging in or following any trade, occupation, or profession within the meaning of subdivision (8). (3) EMPLOYER. Any person, business, firm, corporation, partnership, association, or any other organization that employs any […]
Section 45-44-244.31 – Authorization to Levy Tax; Payment; Amount.
Section 45-44-244.31 Authorization to levy tax; payment; amount. In addition to any and all other taxes or fees heretofore or hereafter levied in Macon County, the Macon County Commission may levy a payroll or privilege fee upon any person who performs a trade, occupation, or profession in those areas of the county not subject to […]
Section 45-44-244.32 – Deductions From Compensation; Quarterly Payments.
Section 45-44-244.32 Deductions from compensation; quarterly payments. Each employer shall deduct from each payment due each employee the amount of the fees due from each employee beginning on the 1st day of January, 1998. The payments required to be made on account of the deductions by employers shall be made monthly to the county for […]