Section 45-53-250 – Solid Waste Management.
Section 45-53-250 Solid waste management. (a) This section shall be deemed supplemental to the general laws of this state regarding local plans for the proper management of solid wastes generated within Perry County, including municipalities located in Perry County. (b)(1) For the purposes of this section, each municipal government within Perry County shall have jurisdiction […]
Section 45-53-245.34 – Collection of Tax; Enforcement.
Section 45-53-245.34 Collection of tax; enforcement. The tax levied by this subpart shall constitute a debt due Perry 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 45-53-245.35 – Application of State Statutes.
Section 45-53-245.35 Application 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, adopting rules and regulations with respect to the state sales […]
Section 45-53-245.36 – Charge for Collection; Disposition of Funds.
Section 45-53-245.36 Charge for collection; disposition of funds. The department shall charge Perry County for collecting the tax levied under this subpart in an amount or percentage of total collections as may be agreed upon by the commissioner and the Perry County Commission. The charge shall not exceed five percent of the total amount of […]
Section 45-53-246 – Levy of Tax.
Section 45-53-246 Levy of tax. (a) The Perry County commission is authorized to levy upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes certain tobacco products in Perry County a county privilege, license, or excise tax up to the following amount: Up to four cents ($0.04) for each package of […]
Section 45-53-246.01 – Tax to Be Added to Sales Price of Tobacco Products; Enforcement.
Section 45-53-246.01 Tax to be added to sales price of tobacco products; enforcement. (a) Upon May 11, 1989, the county commission may levy on every person, firm, corporation, club, or association that sells or stores or receives for the purpose of distribution in Perry County any cigarettes and shall add the amount of the license […]
Section 45-53-246.02 – Tobacco Stamps; Reporting.
Section 45-53-246.02 Tobacco stamps; reporting. The tax authorized to be levied shall be paid by affixing stamps as is required for the payment of the tax imposed by Section 40-25-1 to Section 40-25-28, inclusive. The state Department of Revenue, if directed and authorized by the Perry County Commission to collect and administer the county privilege, […]
Section 45-53-245.01 – Levy of Tax; Exemptions.
Section 45-53-245.01 Levy of tax; exemptions. (a) Upon the adoption of a resolution imposing a sales and use tax, the county commission is authorized to levy and impose, in addition to all other taxes, including municipal gross receipts license taxes now imposed by law, a special county one cent ($.01) per dollar privilege license tax […]
Section 45-53-246.03 – Rulemaking Authority.
Section 45-53-246.03 Rulemaking authority. The state Department of Revenue, if directed and authorized by resolution of the Perry County Commission to collect and administer the county privilege, license, or excise tax herein levied, for as long as directed by the county commission, is authorized to adopt and enforce rules and regulations to effectuate the purposes […]
Section 45-53-245.02 – Monthly Report.
Section 45-53-245.02 Monthly report. (a) All taxes levied in this subpart shall be paid to and collected by the state Department of Revenue at the same time and in the same manner as state sales taxes are paid. On or prior to the due dates of the tax herein levied each person subject to the […]