Section 45-9-243.20 – Privilege or License Tax.
Section 45-9-243.20 Privilege or license tax. (a) This section shall be applicable only to Chamber County. (b) 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 […]
Section 45-9-243.40 – Privilege or License Tax.
Section 45-9-243.40 Privilege or license tax. (a) The following words, terms, and phrases, when used in this section, shall have the meanings ascribed to them in this subsection, 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 […]
Section 45-9-244 – Tobacco Products.
Section 45-9-244 Tobacco products. (a) Upon adoption of the Legislature, there is hereby imposed on every person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes tobacco or tobacco products in Chambers County, a county privilege, license, or excise tax in the following amounts: (1) Twenty-five cents ($.25) for each package of cigarettes […]
Section 45-9-245 – Applicability.
Section 45-9-245 Applicability. This part shall only apply to Chambers County. (Act 2006-396, p. 1000, §1.)
Section 45-9-245.01 – Definitions.
Section 45-9-245.01 Definitions. As used in this part, 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, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (Act 2006-396, p. 1000, §2.)
Section 45-9-245.02 – Levy of Tax.
Section 45-9-245.02 Levy of tax. The County Commission of Chambers County may levy, in addition to all other taxes presently levied, an additional sales and use tax not to exceed the highest municipal rates collected in the county. These additional rates shall be as follows: General sales, sales and use tax rate of a rate […]
Section 45-9-245.03 – Payment of Tax.
Section 45-9-245.03 Payment of tax. The tax levied by this part may be collected by the State Department of Revenue, the county commission, or a private collection agency under contract with the county commission, at the same time and in the same manner as state sales and use taxes are collected. On or prior to […]
Section 45-9-245.04 – Addition of Tax to Sales Price or Admission Fee.
Section 45-9-245.04 Addition of tax to sales price or admission fee. Each person engaging or continuing in a business subject to the tax levied pursuant to this part, shall add to the sales price or admission fee and collect from the purchaser or the person paying the admission for the amount due by the taxpayer […]
Section 45-9-245.05 – Collections and Enforcement.
Section 45-9-245.05 Collections and enforcement. The tax levied by this part shall constitute a debt due Chambers County. The tax, together with any interest and penalties, shall constitute and be secured by a lien upon the property of any person from whom the tax is due or who is required to collect the tax. The […]
Section 45-9-245.06 – Application of State Sales Tax Statutes.
Section 45-9-245.06 Application of state sales tax 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, promulgating rules and regulations with respect to the […]