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 45-51-243.06 – 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 […]
Section 45-51-243.10 – Return Required After Sale or Quitting of Business; Successor Obligations.
Section 45-51-243.10 Return required after sale or quitting of business; successor obligations. Any person subject to this part who shall sell out his or her business or stock of rental goods, or shall quit business, shall be required to make out the return provided for by this part within 30 days after the date he […]
Section 45-51-243.11 – Effective Date of Levy; Terms of Resolution.
Section 45-51-243.11 Effective date of levy; terms of resolution. If the governing body of the county elects to levy and impose the rental tax, it shall specify in the resolution levying and imposing the rental tax the first day of the second calendar month next following the month during which the tax levy is made […]
Section 45-51-243.12 – Construction and Application.
Section 45-51-243.12 Construction and application. The tax authorized to be levied by this part shall be conclusively presumed to be a direct tax on the lessee or renter, precollected for the purposes of convenience and facility only, and shall not be construed as a gross receipts or gross proceeds tax on the lessor or vendor […]
Section 45-51-243.13 – Use of Proceeds.
Section 45-51-243.13 Use of proceeds. (a) The county commission may anticipate the proceeds from the tax so required to be paid to it by issuing funding or refunding bonds, warrants, or other evidences of indebtedness of the county, and may enter into funding agreements or other obligations, to governmental entities or public corporations payable from […]
Section 45-51-243.14 – Personal Gain From Expenditures by Public Officials, etc., Prohibited.
Section 45-51-243.14 Personal gain from expenditures by public officials, etc., prohibited. No public official or family member of a public official shall obtain personal gain from the expenditure of the proceeds of the rental tax levied by this part. (Act 2019-91, § 16; Act 2019-218, § 16.)