Alabama § 8-19G-10 Tax Levied on Commercial Entities Operating Adult Websites; Reporting Requirements; Distribution of Funds; Rulemaking Authority

Alabama Statutes

§ 8-19G-10 — Tax Levied on Commercial Entities Operating Adult Websites; Reporting Requirements; Distribution of Funds; Rulemaking Authority

Alabama·Title 8 Commercial Law and Consumer Protection·Ch. 19G Internet Distribution of Sexual Material Harmful to Minors

(a)In addition to all other taxes of every kind, there is levied and shall be collected a tax at the rate of 10 percent upon the gross receipts of any commercial entity operating an adult website for all sales, distributions, memberships, subscriptions, performances, and all other content amounting to material harmful to minors that is produced, sold, filmed, generated, or otherwise based in this state.

(b)The tax levied by this section shall be collected by the State Department of Revenue 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, each person subject to the tax shall file with the department a report in the form prescribed by the department.

(c)Any taxes collected under this section shall be budgeted and a

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(a) In addition to all other taxes of every kind, there is levied and shall be collected a tax at the rate of 10 percent upon the gross receipts of any commercial entity operating an adult website for all sales, distributions, memberships, subscriptions, performances, and all other content amounting to material harmful to minors that is produced, sold, filmed, generated, or otherwise based in this state.
(b) The tax levied by this section shall be collected by the State Department of Revenue 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, each person subject to the tax shall file with the department a report in the form prescribed by the department.
(c) Any taxes collected under this section shall be budgeted and allotted in accordance with Sections 41-4-80 through 41-4-96, and Sections 41-19-1 through 41-19-12, and shall be distributed to the Department of Mental Health for the care and treatment of individuals with behavioral health needs, including prevention, treatment, and recovery services and supports.
(d) The Department of Revenue may adopt rules for the implementation and administration of this chapter.

Alabama § 8-19G-10 (Tax Levied on Commercial Entities Operating Adult Websites; Reporting Requirements; Distribution of Funds; Rulemaking Authority) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.