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45-8-120.02
Section 45-8-120.02 Definitions. As used in this article the following words shall have
the following meanings: (1) APPOINTING AUTHORITY. The judge of probate, the license commissioner,
the tax assessor, the tax collector, the sheriff, the county commission, the county engineer,
the county administrator, or other individuals as designated by law, who is responsible for
the selection and supervision of individuals employed in his or her department. (2) BOARD
or CIVIL SERVICE BOARD. The Civil Service Board of Calhoun County. (3) CLASSIFIED SERVICE.
That category of service to the county in which the incumbent employees are approved to work
on an on-going basis in an authorized job or position at least 32 hours in their established
workweek. (4) COUNTY. Calhoun County, Alabama. (5) COUNTY COMMISSION. The County Commission
of Calhoun County or any other body established by law in its stead. (6) ELIGIBILITY LIST.
A listing prepared by the board that contains the names of those applicants...
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45-11-240.20
Section 45-11-240.20 Creation; offices, supplies, personnel; powers and duties. (a)
There is hereby created within the tax collector's office of Chilton County a license division.
The county commission shall furnish suitable quarters and provide the necessary forms, books,
stationery, records, equipment, and supplies, except such stationery forms and supplies as
are furnished pursuant to law by the State Department of Finance or the state Comptroller.
The county commission shall insure the tax collector has sufficient help and shall provide
such clerks and other assistants for the tax collector as shall be necessary from time to
time for the proper and efficient performance of the duties of his or her office. The tax
collector shall have authority to employ such clerks, and other assistants, and to fix their
compensation; however, the number and compensation of such clerks and other assistants shall
be subject to the approval of the county commission. The compensation of the clerks and...
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45-14-240.01
Section 45-14-240.01 Powers and duties. The county revenue commissioner shall do and
perform all acts, duties, and functions required by law to be performed either by the tax
assessor or by the tax collector of the county relative to the assessment of property for
taxation, the collection of taxes, the keeping of records, and the making of reports concerning
assessment for and the collection of taxes; provided, however, nothing in this part shall
be construed to change procedures for assessment of property assessed by the Department of
Revenue pursuant to Section 40-21-1. (Act 87-393, p. 562, §2.)...
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45-3A-30.02
Section 45-3A-30.02 Payment of taxes; records; penalty. (a) The tax levied by this part,
except as otherwise provided, shall be due and payable to the City of Clayton, the Barbour
County Commission, or Department of Revenue, or other collection agent as may be designated
by resolution of the city governing body, on or before the 20th day of the month next succeeding
the month in which the tax accrues. On or before the 20th day of each month, every person
on whom the tax is levied by this part shall render to the designated collection agent on
a form prescribed by the agent, a true and correct statement showing the gross proceeds of
the business subject to the tax for the then preceding month, together with other information
as the designated collection agent requires. At the time of making the monthly report, the
taxpayer shall compute and pay to the designated collection agent the amount of tax shown
due. A person subject to the tax who conducts business on a credit basis may defer...
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45-42-122.01
Section 45-42-122.01 Definitions. As used in this part, unless the context plainly indicates
a different meaning, the following words, terms, and phrases shall have the meanings respectively
ascribed to them: (1) BOARD. The Board of County Commissioners. (2) COUNTY. Limestone County,
Alabama. (3) EMPLOYEE. Any person including the heads of departments, chief clerks, and chief
deputy sheriff, who is employed in the service of the county on a regular full-time basis.
(4) HEAD OF DEPARTMENT OR OFFICES. Shall include but not be limited to the sheriff, tax assessor,
tax collector, judge of probate, and county clerk. (Act 80-292, p. 405, § 2.)...
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45-11-245.01
Section 45-11-245.01 Definitions. (a) The following words, terms, and phrases where
used in this part shall have the following respective meanings except where the context clearly
indicates a different meaning: (1) AUTHORIZING RESOLUTION. A resolution adopted by the governing
body of the county pursuant to Section 45-11-245.10 authorizing and confirming the
levy of the taxes authorized by this part. (2) CODE. The Code of Alabama 1975, as amended.
(3) COMMISSIONER. The Commissioner of Revenue of the state. (4) COUNTY. Chilton County in
the state. (5) PUBLIC HOSPITAL CORPORATION. The Chilton County Health Care Authority, or any
successor thereto, or any other public corporation heretofore or hereafter organized for hospital
purposes in the county under any general law heretofore or hereafter enacted by the Legislature.
(6) STATE. The State of Alabama. (7) STATE DEPARTMENT OF REVENUE. The Department of Revenue
of the state. (8) STATE SALES TAX. The tax or taxes imposed by the state sales...
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40-6-3
Section 40-6-3 Life tenure; compensation; cost-of-living increase. (a) Every supernumerary
official shall serve for life and shall receive from the county governing body, in equal monthly
installments on the first of each month, or in such installments as other county officials
or employees are paid, an annual salary as follows: (1) For 12 years' service the official
shall receive 60 percent of the average compensation during the last four years served as
an official charged with assessing and collecting ad valorem taxes. (2) For 14 years' service
the official shall receive 65 percent of the average compensation. (3) For 16 years the official
shall receive 70 percent of the average compensation. (4) For 18 or more years the official
shall receive 75 percent of the average compensation; provided, however, no person shall receive
more than forty-nine thousand six hundred dollars ($49,600) per year. The county governing
body may, by majority vote of the membership, elect to increase or...
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45-3-244.32
Section 45-3-244.32 County privilege, license, or excise tax - Failure to add or levy
tax; penalty; tax stamps; rules and regulations. (a) It shall be unlawful for any dealer,
storer, or distributor engaged in or continuing in the business in Barbour County for which
the tax is levied to fail or refuse to add to the sales price and collect from the purchaser
the amount due on account of the tax herein provided, to refund or offer to refund all or
any part of the amount collected or absorb, or advertise directly or indirectly, the absorption
of the tax or any portion thereof. Any person, firm, corporation, club, or association violating
this section shall be subject to a civil penalty of not less than twenty-five dollars
($25) nor more than five hundred dollars ($500). Each act in violation of this sections hall
constitute a separate offense. (b) The State Department of Revenue or, as otherwise provided
by resolution of the county commission, the Barbour County Tax Collector shall...
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45-33-242.32
Section 45-33-242.32 Violations; collection; tobacco stamps; rules and regulations.
It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in the
business in Hale County for which the tax is levied to fail or continuing in the business
in Hale County for which the tax is levied to fail or refuse to add to the sales price and
collect from the purchaser the amount due on account of the tax herein provided, to refund
or offer to refund all or any part of the amount collected or absorb, or advertise directly
or indirectly, the absorption of the tax or any portion thereof. Any person, firm, corporation,
club, or association violating this section shall be subject to a civil penalty of
not less than twenty-five dollars ($25) nor more than five hundred dollars ($500). Each act
in violation of this section shall constitute a separate offense. (1) The State Department
of Revenue or, as otherwise provided by resolution of the county commission, the Hale County
Tax...
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45-28-121.01
Section 45-28-121.01 Conduct of meetings; functions of board. The members of the board
shall elect one of their members as chair. The board shall determine the order of business
for the conduct of its meetings and shall meet on the call of the chair or by three of the
members or by request of one of the elected officials of Etowah County or the county governing
body. Three members of the board shall constitute a quorum for the transaction of business.
The functions of the board shall include all of the following: (1) To formulate and promulgate
a set of rules and personnel manual to supplement this part and revisions and amendments thereof.
The rules and personnel manual shall contain provisions for equal opportunity in employment
and advancement on a nondiscriminatory basis for all persons, and shall contain provisions
that all employment policies shall be administered without regard to race, color, religion,
sex, age, or national origin. The rules and personnel manual shall be...
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