Section 45-8-241.64 – Reports of Cash or Credit Leases or Rentals.
Section 45-8-241.64 Reports of cash or credit leases or rentals. Any person taxable hereunder who makes cash or credit leases or rentals, may report such cash leases or rentals only, and he or she shall thereafter include in each monthly report all credit collections made during the month preceding, and shall pay the privilege license […]
Section 45-8-241.65 – Books and Records; Violations and Penalties.
Section 45-8-241.65 Books and records; violations and penalties. (a) It shall be the duty of every person engaging or continuing in any business for which a privilege or license tax is imposed hereby to keep and preserve suitable records of the gross proceeds of any such business and such other books or accounts as may […]
Section 45-8-241.66 – Delinquent Taxes; Penalty and Interest.
Section 45-8-241.66 Delinquent taxes; penalty and interest. Any person who fails to pay the tax herein levied within the time required by this subpart shall pay, in addition to the tax, a penalty of 10 percent of the amount of tax due, together with interest thereon at the rate of one percent per month or […]
Section 45-8-241.67 – Implementation and Enforcement.
Section 45-8-241.67 Implementation and enforcement. The County Commission of Calhoun County is hereby expressly authorized to prescribe all necessary or appropriate rules and regulations for the implementation and enforcement of this subpart, including all rules and regulations as may be necessary by reason of any alteration of law in relation to this subpart. (Act 87-424, […]
Section 45-8-242 – Levy of Tax; Advisory Referendum; Collection of Tax; Disposition of Funds.
Section 45-8-242 Levy of tax; advisory referendum; collection of tax; disposition of funds. (a) This section shall only apply to Calhoun County. (b) As used in this section, state sales and use tax means the tax imposed by the state sales and use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-4, 40-23-60, […]
Section 45-8-242.01 – Exemption for East Alabama Community Development Corporation.
Section 45-8-242.01 Exemption for East Alabama Community Development Corporation. (a) This section shall be applicable only to Calhoun County. (b) The East Alabama Community Development Corporation operating in the county is exempted from paying or collecting any county and municipal sales and use taxes. (Act 2013-434, p. 1742, §§1, 2.)
Section 45-8-243 – Levy of Tax; Failure to Add Tax or Refund or Absorption of Tax; Disposition of Funds; Affixing of Tax Stamps; Rules and Regulations; Construction and Application.
Section 45-8-243 Levy of tax; failure to add tax or refund or absorption of tax; disposition of funds; affixing of tax stamps; rules and regulations; construction and application. (a) The Calhoun County Commission is hereby authorized to impose upon every person, firm, corporation, club, association, partnership, or other legal entity who or which sells, stores, […]
Section 45-8-244 – Supplemental Compensation.
Section 45-8-244 Supplemental compensation. The Calhoun County Commission may provide supplemental compensation to the members of the county board of equalization up to an amount to be set by the county commission so that the total compensation of the board members will not exceed seventy-five dollars ($75) for each day the members are engaged in […]
Section 45-8-245 – Sales Tax on Spirituous and Vinous Liquors.
Section 45-8-245 Sales tax on spirituous and vinous liquors. Pursuant to the authority granted in Section 104 of the Constitution of Alabama of 1901, in Calhoun County, there is hereby levied and shall be collected a sales tax at the rate of five percent upon the wholesale and retail price, excluding taxes, of spirituous or […]
Section 45-8-241.60 – Definitions.
Section 45-8-241.60 Definitions. The following words, terms, and phrases, when used in this subpart shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning: (1) PERSON. Any natural person, firm, partnership, association, corporation, receiver, trust, estate, or other entity, or any other group or combination of […]