Section 45-48-243 – Levy and Collection of Taxes.
Section 45-48-243 Levy and collection of taxes. (a) The State Department of Revenue is hereby authorized and directed to collect all taxes now or hereafter levied by Marshall County upon the business of selling, delivering, withdrawing from storage, or keeping in storage for sale or delivery in such county gasoline, naptha, and other liquid motor […]
Section 45-48-244 – Levy of Tax.
Section 45-48-244 Levy of tax. In addition to all other taxes imposed by law, there is hereby levied a privilege or license tax in the amount hereinafter prescribed against every person engaging in Marshall County in the business of renting or furnishing any room or rooms, lodging, or accommodations, to any transient in any hotel, […]
Section 45-48-244.01 – Exemptions.
Section 45-48-244.01 Exemptions. There are exempted from the tax levied by this subpart and from the computation of the amount of the tax levied or payable hereunder the following: Charges for property sold or services furnished which are required to be included in the tax levied by the state sales tax act; charges for the […]
Section 45-48-244.02 – Monthly Report; Records; Penalties.
Section 45-48-244.02 Monthly report; records; penalties. (a) The taxes levied by this subpart, except as otherwise provided herein, shall be due and payable to the State Department of Revenue on or before the 20th day of the month next succeeding the month in which the tax accrues. On or before the 20th day of each […]
Section 45-48-244.03 – Application of State Statutes.
Section 45-48-244.03 Application of state statutes. All provisions of the state lodging tax statutes with respect to payment, assessment, and collection of the state lodging tax, making of reports and keeping and preserving records with respect thereto, interest after due date of tax; make reports, or otherwise comply with the state lodging tax statutes, the […]
Section 45-48-244.04 – Severability.
Section 45-48-244.04 Severability. None of the provisions of this subpart shall be applied in such manner as to violate the Commerce Clause of the Constitution of Alabama of 1901. Should any provision of this subpart be held invalid, the invalidity thereof shall not affect the remaining provisions of this subpart. (Act 82-405, p. 615, § […]
Section 45-48-244.05 – Cost of Collection.
Section 45-48-244.05 Cost of collection. The State Department of Revenue shall charge Marshall County for collecting the county tax levied herein, an amount or percentage of total collections not to exceed ten percent of the total amount of tax collected hereunder. Such charge for collecting the tax for the county may be deducted each month […]
Section 45-48-244.06 – Disposition of Funds.
Section 45-48-244.06 Disposition of funds. The Marshall County Treasurer shall deposit the net proceeds of the lodgings tax collected hereunder to the account of the Marshall County Tourism Commission for its use in promoting tourism within Marshall County. (Act 82-405, p. 615, § 7.)
Section 45-48-241.30 – Issuance of Mobile Home Identification Decals by Mail.
Section 45-48-241.30 Issuance of mobile home identification decals by mail. (a)(1) The tax collector in Marshall County, with the approval of the county governing body, may issue mobile home identification decals by mail, using the United States Postal Service, or its successor, upon the written application of a resident/owner of a mobile home signed by […]
Section 45-48-244.30 – Collection and Distribution of Lodgings Taxes.
Section 45-48-244.30 Collection and distribution of lodgings taxes. In Marshall County, all laws to the contrary notwithstanding, all motel and hotel or other like lodging accommodations or facilities located in Lake Guntersville State Park are hereby required to collect from their patrons all lodgings taxes heretofore authorized by Section 40-26-1 and Subpart 1. The amount […]