(a) All taxes levied in this subpart shall be paid to and collected by the state Department of Revenue at the same time and in the same manner as state sales taxes are paid. On or prior to the due dates of the tax herein levied each person subject to the tax shall file with the state Department of Revenue a report or return in such form as may be prescribed by the department, setting forth, with respect to all sales and business transactions that are required to be used as a measure of the tax levied, a correct statement of the gross proceeds of all such sales and gross receipts of all such business transactions. The report shall also include such other items of information pertinent to the tax and the amount thereof as the state Department of Revenue may require.
(b) Any person subject to the tax levied may defer reporting credit sales until after their collection, and in the event the person so defers reporting them, such person shall thereafter include in each monthly report all credit collections made during the month preceding, and shall pay the tax due thereon at the time of filing such report. All reports or returns filed with the state Department of Revenue under this section shall be available for inspection by the county commission, or its designated agent, at reasonable times during business hours.
Structure Code of Alabama
Section 45-53-245 - Definitions.
Section 45-53-245.01 - Levy of Tax; Exemptions.
Section 45-53-245.02 - Monthly Report.
Section 45-53-245.03 - Addition of Tax to Sales Price or Admission Fee.
Section 45-53-245.04 - Collection of Tax; Enforcement.
Section 45-53-245.05 - Application of State Statutes.
Section 45-53-245.06 - Charge for Collection; Disposition of Funds.