Section 45-44-247 Legislative findings. The Legislature finds that an immediate crisis exists in the delivery of ambulance service to the citizens of Macon County. Based on a unanimous resolution of the Macon County Commission, the Legislature, by this part, authorizes the Macon County Commission to levy a temporary one-half cent sales and use tax in […]
Section 45-44-247.01 Definitions. As used in this part, the following words have the following meanings: (1) COUNTY. Macon County. (2) SALES AND USE TAX. A tax imposed by the state sales and use tax statutes and such other acts applicable to Macon County, including, but not limited to, Article 1 and Article 2 of Chapter […]
Section 45-44-247.02 Levy of tax. (a) The Macon County Commission, upon a majority vote of the members and in addition to all other taxes, may levy a sales and use tax in an amount up to a one-half of one percent on sales, use, storage, consumption, or gross receipts in the county. The tax authorized […]
Section 45-44-247.03 Collection of tax. The tax levied by this part shall be collected at the same time and in the same manner as the state sales and use taxes are collected in the county and those sales and use taxes applicable only to the county. (Act 2019-337, §4.)
Section 45-44-247.04 Addition of tax to sales price. Each person engaging or continuing in a business subject to the tax levied by this part shall add to the sales price and collect from the purchaser the amount due by the taxpayer because of the sale or use. It shall be unlawful for any person subjected […]
Section 45-44-247.05 Collection and enforcement. The tax levied by this part shall constitute a debt due Macon County. The tax, together with any interest and penalties, shall constitute and be secured by a lien upon the property of any person from whom the tax is due or who is required to collect the tax. The […]
Section 45-44-247.06 Application of state statutes. All existing provisions of the sales and use tax statutes, whether imposed by state statutes or local act applicable to Macon County, with respect to the payment, assessment, and collection of the sales and use tax, making of reports, keeping and preserving records, penalties for failure to pay the […]
Section 45-44-247.07 Disposition of funds. All taxes collected under this part shall be remitted to Macon County and deposited in the Macon County General Fund to be used only to fund ambulance services for the citizens of Macon County. (Act 2019-337, §8.)
Section 45-44-247.08 Expiration of authority. THIS SECTION WAS AMENDED BY ACT 2022-365 IN THE 2022 REGULAR SESSION, EFFECTIVE APRIL 14, 2022. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) The authority of the Macon County Commission to levy the sales and use tax authorized by this part shall expire on July 1, 2024. This […]
