Chapter 1 - Transient Occupancy Tax
- Section 40-26-1 Tax imposed; exemptions; definitions
(a) There is levied and imposed, in addition to all other taxes of every kind now imposed by law, a privilege or license tax ...
- Section 40-26-2 Certain municipal privilege license taxes excluded in computation of tax
Municipal privilege license taxes which are levied and collected by the application of a flat percentage rate on gross sales or gross receipts from ...
- Section 40-26-3 When tax due; monthly reports and payments
The taxes levied under the provisions of this chapter, except as otherwise provided, shall be due and payable in monthly installments on or before ...
- Section 40-26-4 Cash and credit businesses
Any person, firm or corporation taxable under this chapter having a cash and credit business may report such cash business and the taxpayer shall ...
- Section 40-26-5 Annual return and payment
On or before 30 days after the end of the tax year, each person, firm or corporation liable for the payment of a privilege ...
- Section 40-26-7 Verification of reports
The monthly reports herein required to be made are not required to be made on oath, but wherever in this chapter any report is ...
- Section 40-26-8 Failure to make reports and keep records
Any person, firm or corporation subject to the provisions of this chapter who fails to make the reports or any of them as herein ...
- Section 40-26-9 Willful refusal to make reports or permit examination of records
Any person, firm or corporation subject to the provisions of this chapter willfully refusing to make the reports herein required, or who shall refuse ...
- Section 40-26-16 Failure to add tax to price of service; refund or absorption of tax prohibited
It shall be unlawful for any person, firm or corporation engaged in or continuing within this state in any business for which a license ...
- Section 40-26-17 Violators restrained from continuing in business
Any taxpayer who shall violate any of the provisions of this chapter may be restrained from continuing in business, and the proper prosecution shall ...
- Section 40-26-18 Administration of chapter
The administration of this chapter is vested in and shall be exercised by the Department of Revenue, except as otherwise herein provided, and the ...
- Section 40-26-19 Rules and regulations
The department shall from time to time promulgate such rules and regulations for making returns and for ascertainment, assessment and collection of the tax ...
- Section 40-26-20 Disposition of proceeds of tax
One-fifth of the proceeds of the tax levied by this chapter in counties which are members of the Alabama Mountain Lakes Association, after deduction ...
- Section 40-26-21 Allowance of discount of taxes
The Governor may, by executive order, authorize the state Department of Revenue to provide by proper rules and regulations for the allowance of a ...
