Section 45-53-245.03 – Addition of Tax to Sales Price or Admission Fee.
Section 45-53-245.03 Addition of tax to sales price or admission fee. Each person engaging or continuing within Perry County in a business subject to the tax levied in Section 45-53-245.01, 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 […]
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 45-53-245.05 – 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 – Definitions.
Section 45-53-245 Definitions. All words, terms, and phrases as defined in Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4 as amended, providing for the levy of a state sales tax, wherever used in this subpart, shall have the same meanings respectively ascribed to them in those sections, except where the context herein clearly indicates a different meaning. […]