Alabama § 45-54-242.52 - Payment and Collection of Taxes.

§ 45-54-242.52. Payment and Collection of Taxes.

All taxes authorized to be levied in Section 45–54–242.51 shall be paid to and collected by the state Department of Revenue at the same time and in the same manner as state sales and use taxes are paid. On or prior to the due dates of the additional tax levied in this subpart, each person subject to the tax shall file with the state Department of Revenue a report or return in the form prescribed by the department, setting forth, with respect to all sales and business transactions used as a measure of the tax levied, a correct statement of the gross proceeds of all the sales and gross receipts of the business transactions. The report shall also include other items of information pertinent to the tax that the state Department of Revenue may require. Any person subject to the tax levied may defer reporting credit sales until after they are collected, and if the person elects to defer reporting the sales, the person shall include in each monthly report all credit sales collections made during the month, and shall pay the tax due thereon at the time of filing the report. All reports or returns filed with the state Department of Revenue under this section shall be available for inspection by the Pickens County Commission, or its designated agent, at reasonable times during business hours.