Any person who is charged with collecting the rental tax and who makes cash or credit leases or rentals, may report such cash leases or rentals when made, and shall thereafter include in each monthly report all credit collections made during the month preceding, and shall remit the tax due thereon at the time of filing the report, but in no event shall the tax be owed by the lessor or vendor until collections of the credit leases or rentals have been made.
Structure Code of Alabama
Chapter 51 - Montgomery County.
Section 45-51-243 - Legislative Findings.
Section 45-51-243.01 - Definitions.
Section 45-51-243.02 - Levy of Tax; Rates; Applicability; Disposition of Funds.
Section 45-51-243.03 - Exemptions.
Section 45-51-243.04 - Addition of Tax to Rental Price; Collection.
Section 45-51-243.05 - Administration, Enforcement, and Collection of Tax.
Section 45-51-243.06 - Taxes Constitute Debt; Employment of Special Counsel.
Section 45-51-243.07 - Payment of Taxes; Reports.
Section 45-51-243.08 - Credit Collections.
Section 45-51-243.09 - Recordkeeping.
Section 45-51-243.10 - Return Required After Sale or Quitting of Business; Successor Obligations.
Section 45-51-243.11 - Effective Date of Levy; Terms of Resolution.
Section 45-51-243.12 - Construction and Application.
Section 45-51-243.13 - Use of Proceeds.
Section 45-51-243.14 - Personal Gain From Expenditures by Public Officials, etc., Prohibited.