§ 45-57-244.33 — Levied Privilege License Tax Due and Payable in Monthly Installments

Alabama § 45-57-244.33

• Jurisdiction: Alabama
• Title 45: Local Laws
• Ch. 57: Russell County
• Art. 24: Taxation
• Part 5: Tax, Sales and Use
• Subpart 2: Lease or Rental of Tangible Personal Property

Text

The privilege license tax levied hereunder, except where otherwise provided, shall be due and payable in monthly installments on or before the twentieth day of the month next succeeding the month in which the privilege license tax accrues. On or before the twentieth day, every person on whom the amounts levied hereunder are imposed shall render to the county, on a form or forms prescribed by the county commission or state Department of Revenue, a true and correct statement showing the gross proceeds of his or her business for the next preceding month, the amount of gross proceeds which are not subject to the privilege license tax, or are not to be used as a measurement of the amounts due by the person and the nature thereof, together with such other information as the county commission may require, and at the time of making the monthly report the person shall compute the privilege license taxes due and shall pay the tax collector of the county the amounts shown to be due. All taxes of the county shall be deposited into the general fund of the county treasury for the use of the county. If any person subject hereto should fail to render any report, return, statement, or form required hereby or should willfully make a false statement of facts in the report, return, statement, or form required hereunder, he or she shall upon conviction be punished by a fine of not more than five hundred dollars ($500) for each violation of any provision of this section.

Legislative History

(Act 2000–789, p. 1857, § 4.)