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 45-53-243.07 – 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 […]
Section 45-53-243.08 – Actual Payment Deemed a Credit Against Amount Due.
Section 45-53-243.08 Actual payment deemed a credit against amount due. The acceptance of any amount paid for the excise tax imposed under this part shall not preclude the collection of the amount actually due. However, the amount actually paid shall constitute a credit against the amount actually due. (Act 89-393, p. 768, § 9.)
Section 45-53-243.09 – Violations.
Section 45-53-243.09 Violations. Any distributor, storer, or dealer who shall violate this part or shall fail to comply with any reasonable rule or regulation adopted hereunder, may be restrained, and proper prosecution instituted in the name of the county by the Attorney General, or by such counsel as the county commission shall direct, from distributing, […]
Section 45-53-240.58 – Operation of Subpart Contingent Upon Approval of Resolution.
Section 45-53-240.58 Operation of subpart contingent upon approval of resolution. This subpart shall become operative in Perry County only if approved by resolution of the Perry County Commission. (Act 2006-247, p. 448, § 10.)
Section 45-53-243.10 – Report of Shipments.
Section 45-53-243.10 Report of shipments. Each agent or any railroad company, bus or truck operator, or other transportation company or agency operating in the county shall report to the county commission on the first day of January, April, July, and October of each year all shipments of gasoline or motor fuel or substitutes therefor handled […]
Section 45-53-240.59 – Election of Officials.
Section 45-53-240.59 Election of officials. If consolidation is approved by resolution of the county commission in a year in which the office of the tax collector and the office of the tax assessor are filled by election, candidates for either office shall also be deemed candidates for the office of county revenue commissioner without the […]
Section 45-53-243.11 – Disposition of Funds.
Section 45-53-243.11 Disposition of funds. The proceeds of the tax levied herein shall be distributed as follows: (1) Seventy-five percent shall be distributed to the county general fund. (2) Twenty-five percent shall be distributed to the county board of education. (Act 89-393, p. 768, § 12.)
Section 45-53-241 – Levy of Tax Authorized.
Section 45-53-241 Levy of tax authorized. (a) In Perry County, in addition to any and all other taxes heretofore levied, the county commission is authorized to levy and impose an additional ad valorem tax in the amount of nine mills on each dollar of taxable property. Seventy percent of the tax shall be earmarked to […]
Section 45-53-244 – Levy and Collection; Disposition of Funds.
Section 45-53-244 Levy and collection; disposition of funds. (a) There is levied and imposed, in addition to all other taxes of every kind now imposed by law, a privilege or license tax upon every person, firm, or corporation engaging in the business of renting or furnishing any room or rooms, lodging, or accommodations to transients […]