§ 45-58-244.23 — Payment of Taxes Levied; Reports by Taxpayers

Alabama § 45-58-244.23

• Jurisdiction: Alabama
• Title 45: Local Laws
• Ch. 58: Shelby County
• Art. 24: Taxation
• Part 5: Tax, Sales and Use
• Subpart 2: Special County Privilege License and Excise Tax

Text

The sales taxes levied in Section 45–58–244.21 shall be due and payable in monthly installments on or before the twentieth day of the month next succeeding the month in which the tax accrues; and the use taxes levied in Section 45–58–244.22 shall be due and payable quarterly on or before the twentieth day of the month next succeeding each quarterly period during which the storage, use, or other consumption of the tangible personal property became taxable hereunder, each quarterly period to end on the last day of each of the months of March, June, September, and December. The sales taxes levied in Section 45–58–244.21 shall be paid to and collected by the State Department of Revenue, or as otherwise provided by resolution of the Shelby County Commission, at the same time as and along with the payment and collection of the state sales tax; and the use taxes levied in Section 45–58–244.22 shall be paid to and collected by the State Department of Revenue, or as otherwise provided by resolution of the Shelby County Commission, at the same time as and along with the payment and collection of the state use tax; provided, however, that any taxpayer that possessed a direct pay permit issued by the State Department of Revenue prior to May 17, 1996 shall continue to pay use taxes to the county in which an item is ultimately used regardless of any storage of that item in Shelby County. Except as otherwise provided by resolution of the Shelby County Commission, on or prior to the due dates of the taxes herein levied, each person subject to the taxes shall file with the State Department of Revenue a report or return in such form as may be prescribed by the department, setting forth, with respect to all sales and business that are required to be used as a measure of the sales taxes herein levied, a correct statement of the gross proceeds of all such taxes and the gross receipts of all such business, and setting forth, with respect to the use taxes levied herein the total sales price of all property, the use, storage, or other consumption of which became subject to the taxes during the then preceding quarterly period. The report shall include all other items of information pertinent to the taxes and the amount thereof as the State Department of Revenue may require, or as otherwise provided by resolution of the Shelby County Commission. Any person subject to the sales taxes levied herein may defer reporting credit sales until after their collection, and in the event he or she so defers reporting them, he or she shall thereafter include in each monthly report all credit collections made during the month preceding and shall pay the taxes due thereon at the time of filing the report. All reports or returns filed with the State Department of Revenue or returns filed with the State Department of Revenue under this section shall be available for inspection by the governing body of the county or its designated agent at reasonable times during business hours.

Legislative History

(Act 81–461, p. 804, § 4; Act 95–371, p. 744, § 1; Act 96–505, p. 641, § 1.)