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 45-5-246 – Short Title.
Section 45-5-246 Short title. This section shall be known as the Moving Blount County Forward Initiative. (Act 2016-196, §1.)
Section 45-5-246.01 – Definitions.
Section 45-5-246.01 Definitions. As used in this section, sales and use tax means a tax imposed by the state sales and use tax statutes and such other acts applicable to Blount County, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (Act 2016-196, §2.)
Section 45-5-246.02 – Privilege License Tax on General, Amusement, and Vending Categories.
Section 45-5-246.02 Privilege license tax on general, amusement, and vending categories. Subject to the approval of a majority of the electors voting at a referendum as provided for herein, the County Commission of Blount County may, upon a majority vote of the members, levy, in addition to all other taxes, including, but not limited to, […]
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 […]