On or before 30 days after the end of the tax year, each person, firm, or corporation liable for the payment of a privilege tax as levied by this part shall make a return showing the gross proceeds of business done and compute the amount of tax chargeable against him or her, or it in accordance with this part and deduct the amount of monthly payments as hereinbefore provided, if any have been made, and transmit with this report a remittance in the form required by this part covering the residue of the tax chargeable against him or her, to the city, and such report shall be verified by oath.
Structure Code of Alabama
Chapter 3A - Barbour County Municipalities.
Section 45-3A-51 - Renting or Furnishing Rooms, Lodging or Accommodations.
Section 45-3A-51.01 - Collection of Tax.
Section 45-3A-51.02 - Payment of Taxes.
Section 45-3A-51.03 - Cash and Credit Businesses.
Section 45-3A-51.04 - Returns; Computation, Deduction, and Transmission of Tax.
Section 45-3A-51.05 - Maintenance of Records.
Section 45-3A-51.06 - Oaths; Perjury.
Section 45-3A-51.07 - Inspection of Reports and Returns.
Section 45-3A-51.08 - Failure to Collect Tax.
Section 45-3A-51.09 - Collection by Civil Suit.
Section 45-3A-51.10 - Application of Part.