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 […]
Section 45-44-244 – Authorization to Levy Tax; Referendum.
Section 45-44-244 Authorization to levy tax; referendum. (a) If first approved by a majority of the qualified electors of Macon County who vote thereon at a referendum election held for that purpose, the court of county commissioners, board of revenue, or other like governing body of Macon County may by ordinance or resolution, levy and […]
Section 45-44-244.38 – Penalties.
Section 45-44-244.38 Penalties. (a) All fees imposed by this subpart which are delinquent shall bear interest at the rate of 10 percent per annum, and any person who has failed to pay the fees when they became due shall be charged a penalty of five percent of the amount of the unpaid fees. Any person […]
Section 45-44-244.01 – Payment of Tax or Fee; Amount.
Section 45-44-244.01 Payment of tax or fee; amount. When a license tax or fee is imposed in accordance with Section 45-44-244, it shall be unlawful for any person to engage in or follow any trade, occupation, or profession, as defined in this subpart, within the county, on and after the law day of such levy, […]
Section 45-44-244.02 – Definitions.
Section 45-44-244.02 Definitions. As used in this subpart, or in any ordinance or resolution adopted in pursuance thereof, the following words or terms shall have the meaning ascribed to them, except where the context clearly indicates or requires a different meaning: (1) EMPLOYEE. Includes any person engaging in or following any trade, occupation, or profession […]
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 […]