Section 45-50-245.30 Definitions. As used in this subpart, state sales and use tax means the tax imposed by the state sales and use tax statutes, 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 2000-340, p. 536, § 2.)
Section 45-50-245.31 Authorization of levy of special county privilege license tax. The County Commission of Monroe County may levy, in addition to all other taxes now levied by the county, a special county privilege license tax paralleling the state sales tax, such privilege license tax to be levied at the rate of one-half percent of […]
Section 45-50-245.32 Collection of taxes; reports. The tax levied pursuant to this subpart shall be collected by the State Department of Revenue, the county, or by contract to a business that collects sales tax at the same time and in the same manner as state sales and use taxes are collected (the State Department of […]
Section 45-50-245.33 Tax to be added to sales price or admission fee. Each person engaging or continuing in a business subject to the tax levied pursuant to this subpart shall add to the sales price or admission fee and collect from the purchaser or the person paying the admission fee the amount due by the […]
Section 45-50-245.34 Taxes constitute debt. The tax levied pursuant to 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. […]
Section 45-50-245.35 Applicability of state statutes. All provisions of the state sales and use tax statutes with respect to the payment, assessment, and collection of the state sales and use tax, making of reports, keeping and preserving records, penalties for failure to pay the tax, promulgating rules and regulations with respect to the state sales […]
Section 45-50-245.36 Charge for collection. The designated collection agency shall charge and deduct from the proceeds of the tax levied an amount equal to the cost to the agency of making the collections not to exceed two percent of the total amount of tax collected. Following that deduction, the collection agency shall pay the remainder […]
Section 45-50-245.37 Expiration of tax. The tax levied pursuant to this subpart shall expire when any indebtedness issued or incurred by the county or a public corporation, including obligations to refund any previously issued obligations, for the purpose of providing funds to pay costs of construction for the new jail and related facilities has been […]
