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 45-53-245 – 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. […]