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Section 45-8-241.20 - Levy of Tax; Exemptions or Exclusions. - (a) There is hereby levied in Calhoun County, in addition...
Section 45-8-241.21 - Payment and Collection of Taxes. - The tax levied under the provisions of this subpart shall...
Section 45-8-241.22 - Tax Due Dates; Gross Proceeds Statements. - The tax levied under the provisions of this subpart, except...
Section 45-8-241.23 - Monthly Reports of Cash and Credit Businesses. - Any person, firm, or corporation taxable under this subpart having...
Section 45-8-241.24 - Tax Returns, Forms, and Remittances. - On or before 30 days after the end of the...
Section 45-8-241.25 - Records, Books, and Accounts. - It shall be the duty of every person, firm, or...
Section 45-8-241.26 - Oaths; Perjury. - The monthly reports herein required to be made are not...
Section 45-8-241.27 - Inspection of Reports or Returns. - All reports of returns filed with the State Department of...
Section 45-8-241.28 - Failure to Include Tax; Absorption or Refund of Tax. - It shall be unlawful for any person, firm, or corporation...
Section 45-8-241.29 - Enforcement of Collection of Taxes; Civil Suits; Special Counsel. - The tax levied by this subpart together with interest and...
Section 45-8-241.30 - Application of Law and Statutes. - All provisions of the state lodging tax statutes with respect...
Section 45-8-241.31 - Charges for Collection of Taxes; Tourism and Convention Promotion. - The State Department of Revenue shall charge Calhoun County for...