Section 45-8-241.25 – Records, Books, and Accounts.
Section 45-8-241.25 Records, books, and accounts. It shall be the duty of every person, firm, or corporation engaging, or continuing in Calhoun County in any business taxed hereunder to keep and preserve suitable records of the gross proceeds of such business and such other books or accounts as may be necessary to determine the amount […]
Section 45-8-241.26 – Oaths; Perjury.
Section 45-8-241.26 Oaths; perjury. The monthly reports herein required to be made are not required to be made on oath, but wherever in this subpart any report is required to be sworn to, the same shall be sworn to by the taxpayer or his or her agent before some officer authorized to administer oaths; and […]
Section 45-8-241.27 – Inspection of Reports or Returns.
Section 45-8-241.27 Inspection of reports or returns. All reports of returns filed with the State Department of Revenue under this subpart shall be available for inspection by the governing body of Calhoun County, or its designated agent, at reasonable times during business hours. (Acts 1978, No. 73, p. 1759, §8.)
Section 45-8-241.28 – Failure to Include Tax; Absorption or Refund of Tax.
Section 45-8-241.28 Failure to include tax; absorption or refund of tax. It shall be unlawful for any person, firm, or corporation engaged in or continuing within Calhoun County in any business for which a license or privilege tax is required by this subpart to fail or refuse to add to the price of the service […]
Section 45-8-241.29 – Enforcement of Collection of Taxes; Civil Suits; Special Counsel.
Section 45-8-241.29 Enforcement of collection of taxes; civil suits; special counsel. The tax levied by this subpart together with interest and penalties that may be imposed, shall constitute a debt due Calhoun County and may be collected by civil suit, in addition to all other methods provided by law and in this subpart. The taxes, […]
Section 45-8-241.30 – Application of Law and Statutes.
Section 45-8-241.30 Application of law and statutes. All provisions of the state lodging tax statutes with respect to payment, assessment, and collection of the state lodging tax, making of reports and keeping and preserving records with respect thereto, interest after due date of tax; make reports, or otherwise comply with the state lodging tax statutes, […]
Section 45-8-241.31 – Charges for Collection of Taxes; Tourism and Convention Promotion.
Section 45-8-241.31 Charges for collection of taxes; tourism and convention promotion. The State Department of Revenue shall charge Calhoun County for collecting the county taxes levied such amount or percentage of total collections as may be agreed upon by the governing body of the county, but such charge shall not in any event exceed 10 […]
Section 45-8-241 – Purpose; License or Privilege Fee; Enforcement; Exemption for Religious Practices.
Section 45-8-241 Purpose; license or privilege fee; enforcement; exemption for religious practices. (a) This section shall apply only to Calhoun County, Alabama, and to no other county. (b) As used in this section, the following words and terms shall, except as otherwise provided in this section, have the following meanings hereby ascribed to them: “the […]
Section 45-8-241.01 – License Requirements for Door-to-Door Sales.
Section 45-8-241.01 License requirements for door-to-door sales. (a) All persons engaged in the business of selling products door-to-door for profit shall have a state transient business license and a county business license issued by the commissioner of licenses as provided in Section 45-8-241, and shall pay any license or privilege fee and any issuance fee […]
Section 45-8-241.20 – Levy of Tax; Exemptions or Exclusions.
Section 45-8-241.20 Levy of tax; exemptions or exclusions. (a) There is hereby levied in Calhoun County, in addition to all other taxes now imposed by law, a privilege or license tax, paralleling, at lower rate, the state tax on the businesses of renting rooms, lodging, or accommodations to transients as provided for in Title 40, […]