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 45-53-245.04 – Collection of Tax; Enforcement.
Section 45-53-245.04 Collection of tax; enforcement. (a) The tax imposed by this subpart shall constitute a debt due Perry County and may be collected as provided by law. The tax, together with interest and penalties with respect thereto, shall constitute and be secured by a lien upon the property of any person from whom the […]
Section 45-53-246.06 – Construction and Application.
Section 45-53-246.06 Construction and application. (a) None of the provisions of this part shall be applied in such manner as to be in violation of the commerce or other clauses of the federal or state constitution. (b) This part shall not be construed to apply to cigarettes stored by a wholesale dealer for the purpose […]
Section 45-53-245.05 – Application of State Statutes.
Section 45-53-245.05 Application of state statutes. All provisions of the state sales and use tax statutes with respect to payment, assessment, and collection of the state sales tax, making of reports and keeping and preserving records with respect thereto, penalties for failure to pay the tax, the adoption of rules and regulations with respect to […]
Section 45-53-245.06 – Charge for Collection; Disposition of Funds.
Section 45-53-245.06 Charge for collection; disposition of funds. (a) The state Department of revenue shall charge Perry County for collecting the special county tax levied under this subpart such amount or percent-age of total collections as may be agreed upon by the Revenue Commissioner and the county commission, but such charge shall not, in any […]
Section 45-53-245.30 – Definitions.
Section 45-53-245.30 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 99-671, 2nd Sp. Sess., p. 171, § 2.)
Section 45-53-245.31 – Levy of Tax; Exemptions.
Section 45-53-245.31 Levy of tax; exemptions. The County Commission of Perry County, in addition to all other taxes including, but not limited to, municipal gross receipts license taxes, may levy a one cent sales and use tax in the county. The sales of any business which are presently exempt under the state sales and use […]
Section 45-53-245.32 – Payment of Tax.
Section 45-53-245.32 Payment of tax. The tax levied by this subpart shall be collected by the state Department of Revenue or other collection agent as designated by resolution at the same time and in the same manner as state sales and use taxes are collected. On or prior to the date the tax is due, […]
Section 45-53-245.33 – Addition of Tax to Sales Price or Admission Fee.
Section 45-53-245.33 Addition of tax to sales price or admission fee. Each person engaging or continuing in a business subject to the tax levied by 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 taxpayer because […]
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. […]