Section 45-5-246.07 – Disposition of Funds.
Section 45-5-246.07 Disposition of funds. All taxes collected under this part shall be remitted to Blount County as all other sales and use taxes applicable to the county, whether imposed by state statutes or local act. All net proceeds from the tax authorized by this part shall be distributed as follows: (1) The first fifty […]
Section 45-5-247 – Levy of Tax Authorized.
Section 45-5-247 Levy of tax authorized. (a) In addition to all other taxes of every kind now imposed by law, the Blount County Commission may levy a privilege or license tax upon every person, firm, or corporation engaging in the business of renting or furnishing any room or rooms, lodging, or accommodations to a transient […]
Section 45-5-233.03 – Notice and Sale of Stolen or Abandoned Property.
Section 45-5-233.03 Notice and sale of stolen or abandoned property. (a) As often as necessary, the sheriff shall sell at public auction to the highest bidder all abandoned or stolen personal property, other than firearms, which has been recovered by the sheriff’s office and has remained unclaimed by the rightful owner for a six-month period. […]
Section 45-5-246.03 – Collection of Tax.
Section 45-5-246.03 Collection of tax. The tax authorized to be 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. (Act 2016-196, §4.)
Section 45-5-233.04 – Claim of Property.
Section 45-5-233.04 Claim of property. The owner of any abandoned or stolen personal property recovered by the Blount County Sheriff’s Office, including firearms, may claim the property at any time prior to its sale by submitting sufficient proof of ownership as determined by the sheriff. (Act 2017-233, §5.)
Section 45-5-246.04 – Addition of Tax to Sales or Use Price; Absorption or Refund of Tax Prohibited.
Section 45-5-246.04 Addition of tax to sales or use price; absorption or refund of tax prohibited. Each person engaging or continuing in a business subject to the tax authorized by this part, and each casual sale, storage, use, or other consumption (sales or use) in this state that is subject to tax, shall add the […]
Section 45-5-233.05 – Record of Sale; Rejection of Bid.
Section 45-5-233.05 Record of sale; rejection of bid. If property is sold at public auction, as provided in this part, a notation in the storage record shall be made of the sale and of the amount received for the property. The person making the sale may reject any and all bids if the amount bid […]
Section 45-5-246.05 – Taxes Constitute Debt.
Section 45-5-246.05 Taxes constitute debt. The tax authorized by this part, if levied, shall constitute a debt due the 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 […]
Section 45-5-233.06 – Disposition of Sale Proceeds.
Section 45-5-233.06 Disposition of sale proceeds. The proceeds from the sale of property at an auction conducted under the authority of this part, after deducting and paying all expenses incurred in the recovery, storage, maintenance, and sale of property, shall be paid to the office of the Sheriff of Blount County and shall be used […]
Section 45-5-246.06 – Applicability of Other Sales and Use Tax Provisions.
Section 45-5-246.06 Applicability of other sales and use tax provisions. All existing provisions of the sales and use tax statutes, whether imposed by state statutes or local act applicable to Blount County, with respect to the payment, assessment, and collection of the sales and use tax, making of reports, keeping and preserving records, penalties for […]