Alabama Code (Last Updated: November 28, 2014) |
Title45 LOCAL LAWS. |
Chapter8. CALHOUN COUNTY. |
Article24. Taxation. |
Part2. Tax, General. |
Division2. Lodging Tax. |
§45-8-241.24. Tax returns, forms, and remittances.
Latest version.
-
On or before 30 days after the end of the tax year, each person, firm, or corporation liable for the payment of a privilege tax as levied by this subpart shall make a return showing the gross proceeds of business done and compute the amount of tax chargeable against him, her, or it in accordance with the provisions of this subpart and deduct the amount of monthly payments as hereinbefore provided, if any have been made, and transmit with this report a remittance in the form required by this subpart covering the residue of the tax chargeable against him or her, to the office of the department, and such report shall be verified by oath.