Section 45-53-242 – Tax on Sale, Distribution, Storage, or Use of Malt or Brewed Beverages Outside Municipal Limits of Marion and Uniontown.
Section 45-53-242 Tax on sale, distribution, storage, or use of malt or brewed beverages outside municipal limits of Marion and Uniontown. (a) In Perry County, in addition to all other taxes heretofore provided by law, the county commission is authorized to levy an additional privilege, license, or excise tax imposed upon every seller, distributor, storer, […]
Section 45-53-242.01 – Tax on Sale, Distribution, or Delivery of Malt or Brewed Beverages in County.
Section 45-53-242.01 Tax on sale, distribution, or delivery of malt or brewed beverages in county. (a) A county privilege or license tax is imposed on all persons, firms, and corporations, selling, distributing, or delivering to retailers in Perry County, any malt or brewed beverages (including beer, lager beer, ale, porter, or similar fermented malt liquor […]
Section 45-53-243 – Definitions.
Section 45-53-243 Definitions. For the purposes of this part, the following terms shall have the respective meaning ascribed by this section: (1) COUNTY. Perry County. (2) DISTRIBUTOR. Any person who engages in the selling of gasoline or motor fuel in the county by wholesale domestic trade, but shall not apply to any transaction of such […]
Section 45-53-243.01 – Levy and Payment of Tax.
Section 45-53-243.01 Levy and payment of tax. (a) Upon adoption of a resolution, the county commission is authorized to impose excise taxes on persons selling, distributing, storing, or withdrawing from storage for any purpose whatever, gasoline and motor fuel, not to exceed three cents ($.03) per gallon and to require every distributor, retail dealer, or […]
Section 45-53-243.02 – Statement of Sales and Withdrawals.
Section 45-53-243.02 Statement of sales and withdrawals. On or before the 20th day of each month after any tax shall have been levied under this part, every person upon whom the excise tax is levied shall render to the county commission on forms prescribed by the county commission a true and correct statement of all […]
Section 45-53-243.03 – Recordkeeping.
Section 45-53-243.03 Recordkeeping. All distributors, storers, and retail dealers shall keep for not less than three years at some certain place or office such books, documents, or papers as will clearly show the amount of sale of withdrawals of gasoline and motor fuel made in the county taxed under this part. (Act 89-393, p. 768, […]
Section 45-53-243.04 – Reports to the Commission.
Section 45-53-243.04 Reports to the commission. Within 30 days after any tax shall have been levied under this part, every distributor, storer, or retail dealer engaged in the sale or withdrawal of gasoline or motor fuel in the county shall make a report on blanks furnished under Section 45-53-243.01, showing the place and post office […]
Section 45-53-243.05 – Failure to Report, Etc.
Section 45-53-243.05 Failure to report, etc. If any distributor, storer, or retail dealer of gasoline or motor fuel shall fail to make the reports as required by this part or shall fail to comply with any regulation adopted for the collection of the tax by the county commission, within the time required for making such […]
Section 45-53-243.06 – Enforcement; Collection of Taxes; Rulemaking Authority.
Section 45-53-243.06 Enforcement; collection of taxes; rulemaking authority. (a) It shall be the duty of the county commission to enforce this part upon its imposing the tax hereunder. It shall have the right itself, or its members or its agents, to examine the books, reports, and accounts of every distributor, storer, or retail dealer of […]
Section 45-53-243.07 – Delinquency of Payment of Tax.
Section 45-53-243.07 Delinquency of payment of tax. (a) If any distributor, storer, or retail dealer in gasoline or motor fuel shall fail to make monthly reports or shall fail to pay the tax imposed under this part, the tax shall be deemed delinquent within the meaning of this part and there shall be added to […]