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 45-5-246.04 – 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 45-5-246.05 – 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 45-5-246.06 – 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 […]
Section 45-5-240 – Creation of Office; Duties of Commissioner; Deputies, Clerks, Assistants.
Section 45-5-240 Creation of office; duties of commissioner; deputies, clerks, assistants. (a) After September 30, 1985, there shall be a county revenue commissioner in Blount County. A commissioner shall be elected at the general election in 1984 and at the general election every six years thereafter, who shall serve for a term of six years […]
Section 45-5-240.20 – License Division Created; Clerks and Other Assistants; Duties; Fees; Evidence of Payment.
Section 45-5-240.20 License division created; clerks and other assistants; duties; fees; evidence of payment. (a) There is hereby created within the Revenue Commissioner’s Office of Blount County a license division which shall issue all motor vehicle licenses issued through the revenue commissioner’s office. The county commission shall furnish suitable quarters and provide the necessary forms, […]
Section 45-5-240.40 – Merging of Budgetary Operations.
Section 45-5-240.40 Merging of budgetary operations. The Revenue Commissioner of Blount County is hereby authorized to take the necessary action to merge the budgetary operations and functions of his or her office. The office shall be financed on a pro rata share basis from the proceeds of state, county, and municipal ad valorem taxes collected […]