33Levied Privilege License Tax Due and Payable in Monthly Installments.The privilege licensetax levied hereunder, except where otherwiseprovided, shall be due and payable in monthly installments on or beforethe twentieth day of the month next succeeding the month in which the privilege licensetax accrues. On or before thetwentieth day, every person on whom the amounts levied hereunder are imposedshall render to the county, on a form or forms prescribed by the countycommission or state Department of Revenue, a true and correct statement showingthe gross proceeds of his or her business for the next preceding month,the amount of gross proceedswhich are not subjectto the privilege license tax, or are not to be used as a measurement of theamounts due by the person and the nature thereof, together with such otherinformation as the county commission may require, and at the time of makingthe monthly report the person shall compute the privilege license taxes due andshall pay the tax collector of the county the amounts shown to be due. All taxes of the county shall be depositedinto the general fund of the county treasury for the use of the county. e taxes due andshall pay the tax collector of the county the amounts shown to be due. All taxes of the county shall be depositedinto the general fund of the county treasury for the use of the county. If any person subject hereto should failto render any report, return, statement, or form required hereby or shouldwillfully make a false statement of facts in the report, return, statement, orform required hereunder, he or she shall upon conviction be punished by a fineof not more than five hundred dollars ($500) for each violation of anyprovision of this section.(Act 2000–789, p. 1857, § 4.)
Alabama Legal Code