Section 45-50-245 Definitions. (a) The following words, terms, and phrases as used in this subpart shall have the following respective meanings except where the context clearly indicates a different meaning: (1) COMMISSIONER. The Commissioner of Revenue of the state. (2) COUNTY. Monroe County in the State of Alabama. (3) FISCAL YEAR. The period commencing on […]
Section 45-50-245.01 Authorization of levy of sales tax. (a) The governing body of Monroe County is hereby authorized to levy and impose in the county, in addition to all other taxes of every kind now imposed by law, and to collect as herein provided, a privilege or license tax on account of the business activities […]
Section 45-50-245.02 Authorization of levy of use tax. (a) The governing body of the county is hereby authorized to levy and impose excise taxes on the storage, use, or other consumption of property in the county as hereinafter provided in this section: An excise tax is hereby authorized to be levied and imposed on the […]
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 45-50-245.04 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. 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. 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. (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 […]
