1. On or before January 1, 2014, the board of county commissioners of each county whose population is 100,000 or more but less than 700,000 may enact an ordinance imposing a tax at the rate of one-quarter of 1 percent of the gross receipts of any retailer from the sale of all tangible personal property […]
1. All fees, taxes, interest and penalties imposed and all amounts of tax required to be paid pursuant to this chapter must be paid to the Department in the form of remittances payable to the Department. 2. The Department shall deposit the payments in the State Treasury to the credit of the Sales and Use […]
The Department may redistribute any proceeds from any tax, interest or penalty collected pursuant to this chapter which is determined to be improperly distributed, but no such redistribution may be made as to amounts originally distributed more than 6 months before the date on which the Department obtains knowledge of the improper distribution. (Added to […]
