The tax levied by the county commission pursuant to this subpart shall be collected by the State Department of Revenue or otherwise as provided by resolution of the county commission 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. The report shall set forth, with respect to all sales and business transactions that are required to be used as a measure of the tax levied pursuant to this subpart, a correct statement of the gross proceeds of all the sales and gross receipts of all business transactions. The report shall also include items of information pertinent to the tax as the department may require. Any person subject to the tax levied pursuant to this subpart may defer reporting credit sales until after their collection, and in that event, the person shall thereafter include in each monthly report all credit collections made during the preceding month, and shall pay the tax due at the time of filing the report. All reports filed with the department under this section shall be available for inspection by the county commission, or its designee.
Structure Code of Alabama
Section 45-46-242 - Definitions.
Section 45-46-242.01 - Levy of Tax; Exemptions.
Section 45-46-242.02 - Payment of Tax.
Section 45-46-242.03 - Addition of Tax to Sales Price or Admission Fee.
Section 45-46-242.04 - Collections and Enforcement.
Section 45-46-242.05 - Application of State Statutes.
Section 45-46-242.06 - Charge for Collection.
Section 45-46-242.07 - Issuance Fee on Motor Vehicle Tags or Plates.