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 45-8-241.27 – 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 45-8-244.06 – Offices of Tax Assessor and Tax Collector Abolished.
Section 45-8-244.06 Offices of Tax Assessor and Tax Collector abolished. The offices of Tax Assessor and Tax Collector of Calhoun County shall be abolished effective on the last day of the term to which they are elected in the year 1996. (Act 95-556, p. 1162, §7.)
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 45-8-244.07 – Consolidation of Offices.
Section 45-8-244.07 Consolidation of offices. It is the purpose of this subpart to conserve revenue and promote the public convenience in Calhoun County by consolidating the offices of tax assessor and tax collector into one county office. (Act 95-556, p. 1162, §8.)
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 45-8-240.30 – Commission for Assessment and Collection of Property Taxes.
Section 45-8-240.30 Commission for assessment and collection of property taxes. The Tax Assessor and the Tax Collector of Calhoun County shall each be authorized to collect a commission of not to exceed one percent respectively for the assessment and collection of property taxes now or hereafter levied by any municipality located in Calhoun County. (Act […]
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, […]