Section 45-53-246.02 – Tobacco Stamps; Reporting.
Section 45-53-246.02 Tobacco stamps; reporting. The tax authorized to be levied shall be paid by affixing stamps as is required for the payment of the tax imposed by Section 40-25-1 to Section 40-25-28, inclusive. The state Department of Revenue, if directed and authorized by the Perry County Commission to collect and administer the county privilege, […]
Section 45-53-245.31 – Levy of Tax; Exemptions.
Section 45-53-245.31 Levy of tax; exemptions. The County Commission of Perry County, in addition to all other taxes including, but not limited to, municipal gross receipts license taxes, may levy a one cent sales and use tax in the county. The sales of any business which are presently exempt under the state sales and use […]
Section 45-53-246.03 – Rulemaking Authority.
Section 45-53-246.03 Rulemaking authority. The state Department of Revenue, if directed and authorized by resolution of the Perry County Commission to collect and administer the county privilege, license, or excise tax herein levied, for as long as directed by the county commission, is authorized to adopt and enforce rules and regulations to effectuate the purposes […]
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 45-53-246.04 – Application of Laws, Rules, and Regulations.
Section 45-53-246.04 Application of laws, rules, and regulations. All laws, rules, and regulations of the Department of Revenue, relating to the manner and time of payment of the tax levied by Section 40-25-1 to Section 40-25-28, inclusive, requiring reports from dealers and prescribing penalties for violations shall apply with equal force to the tax levied […]
Section 45-53-245.33 – Addition of Tax to Sales Price or Admission Fee.
Section 45-53-245.33 Addition of tax to sales price or admission fee. Each person engaging or continuing in a business subject to the tax levied by this subpart, shall add to the sales price or admission fee and collect from the purchaser or the person paying the admission fee the amount due by the taxpayer because […]
Section 45-53-246.05 – Disposition of Funds.
Section 45-53-246.05 Disposition of funds. The proceeds of the tax levied herein, less the actual costs of collection not to exceed 10 percent, shall be paid by the state Department of Revenue to the Perry County Commission on a monthly basis. The proceeds shall be distributed as follows: (1) Seventy percent shall be distributed to […]
Section 45-53-245.34 – Collection of Tax; Enforcement.
Section 45-53-245.34 Collection of tax; enforcement. The tax levied by this subpart shall constitute a debt due Perry 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. […]
Section 45-53-246.06 – Construction and Application.
Section 45-53-246.06 Construction and application. (a) None of the provisions of this part shall be applied in such manner as to be in violation of the commerce or other clauses of the federal or state constitution. (b) This part shall not be construed to apply to cigarettes stored by a wholesale dealer for the purpose […]
Section 45-53-245.35 – Application of State Statutes.
Section 45-53-245.35 Application of state 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, adopting rules and regulations with respect to the state sales […]