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 […]
Section 45-53-245.36 – Charge for Collection; Disposition of Funds.
Section 45-53-245.36 Charge for collection; disposition of funds. The department shall charge Perry County for collecting the tax levied under this subpart in an amount or percentage of total collections as may be agreed upon by the commissioner and the Perry County Commission. The charge shall not exceed five percent of the total amount of […]
Section 45-53-243.07 – Delinquency of Payment of Tax.
Section 45-53-243.07 Delinquency of payment of tax. (a) If any distributor, storer, or retail dealer in gasoline or motor fuel shall fail to make monthly reports or shall fail to pay the tax imposed under this part, the tax shall be deemed delinquent within the meaning of this part and there shall be added to […]
Section 45-53-245 – Definitions.
Section 45-53-245 Definitions. All words, terms, and phrases as defined in Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4 as amended, providing for the levy of a state sales tax, wherever used in this subpart, shall have the same meanings respectively ascribed to them in those sections, except where the context herein clearly indicates a different meaning. […]
Section 45-53-243.08 – Actual Payment Deemed a Credit Against Amount Due.
Section 45-53-243.08 Actual payment deemed a credit against amount due. The acceptance of any amount paid for the excise tax imposed under this part shall not preclude the collection of the amount actually due. However, the amount actually paid shall constitute a credit against the amount actually due. (Act 89-393, p. 768, § 9.)
Section 45-53-243.09 – Violations.
Section 45-53-243.09 Violations. Any distributor, storer, or dealer who shall violate this part or shall fail to comply with any reasonable rule or regulation adopted hereunder, may be restrained, and proper prosecution instituted in the name of the county by the Attorney General, or by such counsel as the county commission shall direct, from distributing, […]
Section 45-53-243.10 – Report of Shipments.
Section 45-53-243.10 Report of shipments. Each agent or any railroad company, bus or truck operator, or other transportation company or agency operating in the county shall report to the county commission on the first day of January, April, July, and October of each year all shipments of gasoline or motor fuel or substitutes therefor handled […]
Section 45-53-243.11 – Disposition of Funds.
Section 45-53-243.11 Disposition of funds. The proceeds of the tax levied herein shall be distributed as follows: (1) Seventy-five percent shall be distributed to the county general fund. (2) Twenty-five percent shall be distributed to the county board of education. (Act 89-393, p. 768, § 12.)
Section 45-53-241 – Levy of Tax Authorized.
Section 45-53-241 Levy of tax authorized. (a) In Perry County, in addition to any and all other taxes heretofore levied, the county commission is authorized to levy and impose an additional ad valorem tax in the amount of nine mills on each dollar of taxable property. Seventy percent of the tax shall be earmarked to […]
Section 45-53-244 – Levy and Collection; Disposition of Funds.
Section 45-53-244 Levy and collection; disposition of funds. (a) 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 room or rooms, lodging, or accommodations to transients […]