45-10-244.37
Section 45-10-244.37 Charge of State Department of Revenue; disposition of tax proceeds. The
State Department of Revenue shall charge Cherokee County for collecting the sales tax levied
under this subpart such amount or percentage of total collections as may be agreed upon by
the Commissioner of Revenue and the Cherokee County Commission, but such charge shall not,
in any event, exceed 10 percent of the total amount of the sales tax collected in the county
under this subpart. Such charge for collecting such sales tax may be deducted each month from
the gross revenues from such sales tax before certification of the amount of the proceeds
thereof due Cherokee County for that month. The Commissioner of Revenue shall pay into the
State Treasury all tax collected under this subpart, as such tax is received by the Department
of Revenue, and on or before the first day of each successive month (commencing with the month
following the month in which the department makes the first collection...
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45-38-240.05
Section 45-38-240.05 Bond. Before entering the duties of his or her office, the county revenue
commissioner shall take the oath of office prescribed by Article XVI of the Constitution of
Alabama of 1901, and execute a bond in a sum as may be fixed by Section 40-5-3, for tax collectors.
The bond shall be conditioned as other official bonds are conditioned and shall be approved
and filed with the judge of probate. The cost of the bond required shall be paid out of the
general fund of the county on warrant of the county commission, and shall be a preferred claim
against the county. (Act 2001-905, 3rd Sp. Sess., p. 745, §6.)...
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45-41-240.03
Section 45-41-240.03 Bond. Before entering the duties of his or her office, the county revenue
commissioner shall take the oath of office prescribed by Article XVI of the Constitution of
Alabama of 1901, and execute a bond in a sum as may be fixed by Section 40-5-3 for tax collectors.
The bond shall be conditioned as other official bonds are conditioned and shall be approved
and filed with the judge of probate. The cost of the bond required shall be paid out of the
general fund of the county on warrant of the county commission, and shall be a preferred claim
against the county. (Act 97-805, 1st Sp. Sess., p. 89, §4; Act 97--861, 1st Sp. Sess., p.
198, §4.)...
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45-41-240.07
Section 45-41-240.07 One-stop motor vehicle registration, etc., system; mail-order procedures;
licensing, assessment, and collection of taxes. (a) Upon the commencement of the office of
county revenue commissioner, there shall be a one-stop motor vehicle registration, assessment,
and licensing system under the jurisdiction, direction, and supervision of the county revenue
commissioner. (b) The duties and responsibilities of the county revenue commissioner relating
to the assessment, licensing, and registration of motor vehicles shall include the administration
and enforcement of motor vehicle title registration, processing, and transfer; motor vehicle
ad valorem tax assessment and collection; motor vehicle license and license tag issuance;
collection of any fees or monies due and remitting the proper amounts due to the state and
to the county; enforcement of laws relating to these functions; and the collection of penalties
and assessments imposed for violations of laws relating to...
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45-48-241.03
Section 45-48-241.03 Bond. Before entering the duties of his or her office, the county revenue
commissioner shall take the oath of office prescribed by Article XVI of the Constitution of
Alabama of 1901, and execute a bond in a sum as may be fixed by Section 40-5-3 for tax collectors.
The bond shall be conditioned as other official bonds are conditioned and shall be approved
and filed with the judge of probate. The cost of the bond required shall be paid out of the
general fund of the county on warrant of the county commission, and shall be a preferred claim
against the county. (Act 2000-575, p. 1062, § 4.)...
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45-10-231.21
Section 45-10-231.21 Definitions. For purposes of this subpart, the following terms shall have
the following meanings: (1) BOARD. The Cherokee County Work Release Board, which shall be
composed of the following members: The revenue commissioner of the county, the chief of corrections
of the county, and the sheriff of the county. (2) FUND. The Cherokee County Work Release Fund.
(3) INMATE. Anyone housed in the Cherokee County Detention Center, regardless of reason for
the housing. (4) PROGRAM. The Cherokee County Work Release Program. (Act 2009-332, p. 569,
§2.)...
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45-11-240.33
Section 45-11-240.33 Oath of office; bond. Before entering the duties of his or her office,
the county revenue commissioner shall take the oath of office prescribed in Section 279 of
the Constitution of Alabama of 1901, now appearing as Section 279 of the Official Recompilation
of the Constitution of Alabama of 1901, as amended, and execute a bond in a sum fixed by the
county commission secured by a bonding company authorized to do business in Alabama. The bond
shall be conditioned as other official bonds are conditioned and shall be approved by and
filed with the judge of probate. The cost of the bond shall be paid out of the general fund
of the county on warrant of the county commission and shall be a preferred claim against the
county. (Act 2008-436, p. 837, §5.)...
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45-22-160
Section 45-22-160 Reimbursement; due care in performance of duties. (a) The Cullman County
governing body shall reimburse the office of the revenue commissioner and the judge of probate
from the general fund of the county the amount of any monetary loss, not to exceed a total
for each office of twenty-five hundred dollars ($2,500) per annum, arising or caused by error,
if the mistake or omission was caused without personal knowledge, including loss arising
from acceptance of worthless or forged checks, drafts, money orders, or other written orders
for money or its equivalent. (b) It shall be the duty of the revenue commissioner and the
judge of probate to insure that their employees exercise due care in performing their duties
and to make a diligent effort to correct the error, mistake, or omission and collect the amount
subject to potential loss immediately upon becoming aware of the potential loss. This section
shall not apply to any deliberate misuse or misappropriation of funds by...
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45-22-240.20
Section 45-22-240.20 Personnel; monthly roster. The Cullman County Commission shall furnish
additional and sufficient personnel to the county revenue commissioner's office for the purpose
of researching and obtaining the name of each county resident that owns a motor vehicle. The
name of the owner shall be placed on a separate monthly roster, depending on the first letter
of his or her last name as set forth in Section 32-6-61. This roster shall be completed by
the first day of November, 1985. The revenue commissioner shall have authority to employ sufficient
persons to operate his or her office. Personnel shall be paid from the county general fund.
(Act 85-128, p. 199, §1.)...
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45-26-242.20
Section 45-26-242.20 License division created. Effective July 1, 2020, there is created within
the Revenue Commissioner's Office of Elmore County a license division which shall issue all
licenses, including driver licenses, issued through the judge of probate's office prior to
July 1, 2020, except marriage licenses. Effective July 1, 2020, the judge of probate shall
be relieved of these duties. The county commission shall furnish suitable quarters and provide
the necessary forms, books, stationery, records, equipment, and supplies, except for stationery
forms and supplies that are furnished pursuant to law by the State Department of Finance or
the Comptroller. The county commission shall also provide clerks and other assistants for
the revenue commissioner as shall be necessary from time to time for the proper and efficient
performance of the duties of his or her office. The number and compensation of the clerks
and other assistants shall be subject to the approval of the county...
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