Section 45-50-245.64 – Taxes Constitute Debt.
Section 45-50-245.64 Taxes constitute debt. The tax levied by this subpart shall constitute a debt due Monroe 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 tax. Monroe […]
Section 45-50-245.65 – Applicability of Other Sales and Use Tax Statutes.
Section 45-50-245.65 Applicability of other sales and use tax statutes. All existing provisions of the sales and use tax statutes, whether imposed by state statutes or local act applicable to Monroe 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 45-50-245.66 – Monroe County Highway Repair and Maintenance Fund.
Section 45-50-245.66 Monroe County Highway Repair and Maintenance Fund. There is created the Monroe County Highway Repair and Maintenance Fund within the county treasury for the deposit of tax proceeds collected under this subpart as provided in Section 45-50-245.67. The county commission shall administer the fund. (Act 2021-194, § 8.)
Section 45-50-245.67 – Disposition of Funds.
Section 45-50-245.67 Disposition of funds. (a) All taxes collected under this subpart shall be remitted to Monroe County and deposited in the Monroe County Highway Repair and Maintenance Fund created in Section 45-50-245.66 to be used for paving of existing unpaved roads and the maintenance, repair, and replacement of existing public roads, highways, and bridges […]
Section 45-50-245.03 – Payment and Collection of Taxes.
Section 45-50-245.03 Payment and collection of taxes. The sale taxes authorized to be levied in Section 45-50-245.01 shall be paid to and collected by the State Department of Revenue at the same time as and along with the payment and collection of the state sales tax; and the use taxes authorized to be levied in […]
Section 45-50-245.63 – Taxes to Be Added to Sales Price.
Section 45-50-245.63 Taxes to be added to sales price. Each person engaging or continuing in a business subject to the tax levied by this subpart, and each casual sale that is subject to tax, shall add to the sales price and collect from the purchaser the amount due by the taxpayer because of such sale […]
Section 45-50-245.04 – Enforcement.
Section 45-50-245.04 Enforcement. The taxes authorized to be imposed by this subpart shall constitute a debt due the county and may be collected by civil suit, in addition to all other methods provided by law and in this subpart. The taxes, together with interest and penalties with respect thereto, shall constitute and be secured by […]
Section 45-50-245.05 – Applicability of State Statutes.
Section 45-50-245.05 Applicability of state statutes. All provisions of the state sales tax statutes with respect to payment, assessment, and collection of the state sales tax, making of monthly reports and keeping and preserving records with respect thereto, interest after the due date of the tax, penalties for failure to pay the tax, make reports […]
Section 45-50-245.06 – Charge for Collection.
Section 45-50-245.06 Charge for collection. The State Department of Revenue shall charge Monroe County for collecting the taxes levied under this subpart such amount of percentage of total collections as may be agreed upon by the Commissioner of Revenue and the Monroe County Commission, but such charge shall not, in any event, exceed 10 percent […]
Section 45-50-245.07 – Disposition of Funds.
Section 45-50-245.07 Disposition of funds. (a) Distribution shall be made to the following municipalities in Monroe County, Alabama, out of the receipts of the one cent sales tax as follows: (1) City of Monroeville: One-half of one cent sales tax collected in the corporate limits of the City of Monroeville under this subpart. (2) City […]