Section 45-51-244.04 – Strategic Plan and Performance Metrics.
Section 45-51-244.04 Strategic plan and performance metrics. (a) By November 16, 2020, the Montgomery County Board of Education shall adopt, after considering recommendations of the Montgomery County Superintendent of Education, all of the following: (1) A detailed strategic plan with defined steps, assigned staff, financial implications, goals, deadlines, and intended results to guide the Montgomery […]
Section 45-51-243.02 – Levy of Tax; Rates; Applicability; Disposition of Funds.
Section 45-51-243.02 Levy of tax; rates; applicability; disposition of funds. (a) The county commission is authorized, by resolution duly adopted, to levy, in addition to all other taxes now imposed or authorized by law, and to collect as herein provided, a privilege, license, or excise tax, herein called a rental tax, on the leasing or […]
Section 45-51-244.03 – Referendum.
Section 45-51-244.03 Referendum. The increase in the rate at which the special ad valorem tax may be levied and collected pursuant to this part is subject to the approval of a majority of the qualified electors residing in the district who vote on the proposed levy at a special election called and held for such […]
Section 45-51-243.03 – Exemptions.
Section 45-51-243.03 Exemptions. The rental tax authorized by this part does not apply to the following transactions: (1) The leasing or rental of a film or films by a lessee who charges, or proposes to charge, admission for viewing the film or films. (2) The use of docks or docking facilities furnished for boats or […]
Section 45-51-243.04 – Addition of Tax to Rental Price; Collection.
Section 45-51-243.04 Addition of tax to rental price; collection. Each person engaging or continuing in the business of leasing or renting tangible personal property subject to the rental tax shall add to the rental price and collect from the renter or lessee the amount of tax owed by such renter or lessee. It shall be […]
Section 45-51-243.05 – Administration, Enforcement, and Collection of Tax.
Section 45-51-243.05 Administration, enforcement, and collection of tax. The county commission shall administer, enforce, and collect the tax herein authorized to be levied and collected, or shall cause the tax to be administered, enforced, and collected by the State Department of Revenue or a private collection agency at the same time and in the same […]
Section 45-51-243.06 – Taxes Constitute Debt; Employment of Special Counsel.
Section 45-51-243.06 Taxes constitute debt; employment of special counsel. The rental tax shall constitute a debt due the county and may be collected in a civil suit, in addition to all other methods provided by law and in this part. The tax, together with any interest and penalties with respect thereto, shall constitute and be […]
Section 45-51-243.07 – Payment of Taxes; Reports.
Section 45-51-243.07 Payment of taxes; reports. (a) The rental tax, except where otherwise provided in this part, shall be due and payable in monthly installments on or before the twentieth day of the month next succeeding the month in which the tax accrues. (b) Except where otherwise provided in this part, on or before the […]
Section 45-51-243.08 – Credit Collections.
Section 45-51-243.08 Credit collections. Any person who is charged with collecting the rental tax and who makes cash or credit leases or rentals, may report such cash leases or rentals when made, and shall thereafter include in each monthly report all credit collections made during the month preceding, and shall remit the tax due thereon […]
Section 45-51-243.09 – Recordkeeping.
Section 45-51-243.09 Recordkeeping. It shall be the duty of every person required to collect the rental tax to keep and preserve suitable records of the rental revenues of the business and the rental tax collected, and such other books or accounts as may be necessary to determine the amount of rental tax that he or […]