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 45-53-245.01 – 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 45-53-245 – 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. […]