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 45-44-244.30 – 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 […]
Section 45-44-244.33 – Filing of Returns.
Section 45-44-244.33 Filing of returns. When a monthly or quarterly return is not filed by an employer and the fees are not paid, the employee for whom no return has been filed and no payment has been made shall file a return with the revenue commissioner on or before the first day of the second […]
Section 45-44-244.34 – Recordkeeping; Forms.
Section 45-44-244.34 Recordkeeping; forms. The revenue commissioner shall collect and receive all fees and keep records showing the amounts received from each employer. The revenue commissioner shall prescribe printed forms and shall make the forms available at his or her office. (Act 97-522, p. 912, § 5.)
Section 45-44-244.35 – Examinations and Investigations.
Section 45-44-244.35 Examinations and investigations. The revenue commissioner or his or her designee may examine the books, papers, and records of any employer or licensee to determine the accuracy of any return made, or if no return was made, to ascertain the amount of fees due. Each employer or licensee shall give to the revenue […]
Section 45-44-244.36 – Rulemaking Authority.
Section 45-44-244.36 Rulemaking authority. The revenue commissioner may prescribe, adopt, promulgate, and enforce reasonable rules and regulations relating to the administration and enforcement of this subpart, including, but not limited to, provisions for the reexamination and correction of returns as to which overpayment or underpayment is claimed or found to have been made, and the […]
Section 45-44-244.37 – Confidentiality of Information.
Section 45-44-244.37 Confidentiality of information. Any information received by the revenue commissioner or any other official, agent, or employee of the county as a result of any returns, investigations, hearings, or verifications required or authorized by this subpart shall be confidential. Any person or agent releasing that information, except as herein permitted, shall upon conviction […]