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 […]
Section 45-48-241.31 – Additional Motor Vehicle Tag Fees Authorized.
Section 45-48-241.31 Additional motor vehicle tag fees authorized. (a)(1) For purposes of this section, the term motor vehicle means a motor vehicle as defined in Section 40-12-240, as amended, excluding any trailer qualifying as a utility trailer. (2) The Marshall County Commission outside of the corporate limits of any city in any part of which […]
Section 45-48-245 – Levy of Tax for Public School Purposes.
Section 45-48-245 Levy of tax for public school purposes. (a) In order to provide funds for the benefit of the public schools in Marshall County, the Marshall County Commission is hereby authorized to levy and to provide for the assessment and collection of any sales and use taxes generally paralleling the state sales and use […]