13A-8-71
Section 13A-8-71 Possession of traffic sign; notification; destruction, defacement, etc., of
traffic sign or traffic control device; defacement of public building or property. (a) No
person may unlawfully possess any traffic sign erected by the state, a county, or a municipality.
(b) Any person who voluntarily notifies a law enforcement agency of the presence on their
property of a traffic sign shall not be guilty of violating the provisions of subsection (a).
(c) It shall be unlawful for any person to intentionally destroy, knock down, remove, deface,
or alter any letters or figures on a traffic sign, or in any way damage any traffic control
device, erected on a highway, public road, or right of way of this state, by the Department
of Transportation, a county, or municipality. (d) It shall be unlawful for any person to intentionally
deface any public building or public property. (Acts 1993, 1st Ex. Sess., No. 93-887, p. 157,
§2; Acts 1996, No. 96-425, p. 539, §1.)...
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40-13-55
Section 40-13-55 Rules and regulations; accounting. (a) The department shall administer and
collect this tax and shall promulgate rules and regulations necessary and reasonable for the
administration of this article. It shall be the duty of the department to include in such
regulations an appropriate method to allocate funds collected to the county where the severed
material was severed or processed. Any records related to the collection, distribution, and
enforcement of this tax in a particular county, including serverance tax returns, shall be
made available to the county commission of the county upon request from the county commission.
(b) The department and producers shall use the inventory accounting principle known as "first
in-first out" in determining the tax payable on stockpiles or inventories of severed
material sold, and to which county the tax revenue should be allocated, regardless of where
the severed material is stored or sold. Any records detailing the allocation of...
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45-10-170.44
Section 45-10-170.44 Violations. (a) Any violation of this subpart shall constitute a public
nuisance subject to a civil fine of fifty dollars ($50) per day not to exceed three thousand
dollars ($3,000) to be assessed by the county commission. Any person assessed a fine pursuant
to this section may pay the fine to the county commission or request, within 30 days of receipt
of the citation, a due process hearing before the county commission or a hearing officer appointed
by the county commission on the validity of the citation. An order of the county commission
or its hearing officer finding a violation and an assessment of a civil fine shall be final
within 30 days thereof unless appealed to the Circuit Court of Cherokee County based upon
the record of the due process hearing. Any fine due and owing shall be considered a debt owed
to the county commission and shall be enforceable by civil action in the same manner as any
other debt. The person or entity owing the fine shall be liable...
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45-17-242.05
Section 45-17-242.05 Payment of tax; records; inspections; seizure and sale of contraband;
appraisal; return of confiscated property; re-use of stamps or refill of packages. (a) After
the tax herein authorized has been levied in accordance with the provisions of this part,
no person, firm, or corporation shall sell, store, or distribute tobacco or tobacco products,
which are subject to such tax, without complying with the provisions of this part and the
rules and regulations promulgated and adopted by the county governing body pursuant thereto,
and paying any and all tax which such person, firm, or corporation may be liable under this
part. Every person, firm, or corporation selling, storing, or distributing in Colbert County
any tobacco or tobacco products shall keep such books, documents, papers, and other such records
as will enable the county governing body, or an authorized employee thereof, to determine
the amount of the tax due the county under this part, and such records shall...
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13A-8-81
Section 13A-8-81 Transfer, manufacture, distribution, etc., of certain sounds without consent
prohibited; applicability; penalties; recording rights; evidence of performer's consent. (a)
It shall be a felony for any person to: (1) Knowingly transfer or cause to be transferred,
directly or indirectly, by any means, any sounds recorded on a phonograph record, disc, wire,
tape, film, videocassette or other article now known or later developed on which sounds are
recorded, with the intent, for commercial advantage or private financial gain, to sell or
rent, or cause to be sold or rented, or to be used for profit through public performance,
such article on which sounds are so transferred, without consent of the owner; (2) Knowingly
transfer or cause to be transferred, directly or indirectly, by any means, onto any phonograph
record, disc, wire, tape, film, videocassette or other article now known or later developed,
any live performance, for commercial advantage or private financial gain,...
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45-10-180.01
Section 45-10-180.01 County roads - Permit for certain activities; fines and liability. (a)
In Cherokee County, any person or entity engaged in construction, excavation, or similar activity
resulting in the cutting across or going under a county road or county right-of-way shall
obtain a permit from the county commission. The issuance of the permit by the county commission
shall be conditioned on the person or entity posting a bond in an amount to be set by the
county commission sufficient to cover the costs of the repair of any damage to the county
road or county right-of-way from the activity. The county commission may set a reasonable
fee not to exceed one hundred dollars ($100) for the issuance of a permit pursuant to this
section which shall be deposited in the county road and bridge fund. (b) Any person or entity
which fails to obtain a permit required by this section shall be subject to a civil fine in
an amount up to ten thousand dollars ($10,000) which shall be set by the...
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45-25-160.03
Section 45-25-160.03 Distribution of Tennessee Valley Authority payments in lieu of taxes.
The distribution of the share of in-lieu-of-taxes payments of T.V.A. for DeKalb County shall
be as follows: (1) DeKalb County Economic Development Authority shall be appropriated the
first fifty thousand dollars ($50,000) through the fiscal year ending September 30, 2013.
Beginning October 1, 2013, the DeKalb County Economic Development Authority shall receive
the following appropriations: a. Fiscal year 2013-2014, the first seventy-five thousand dollars
($75,000). b. Fiscal year 2014-2015, the first one hundred thousand dollars ($100,000). c.
Fiscal year 2015-2016, the first one hundred twenty-five thousand dollars ($125,000). d. In
the fiscal year beginning October 1, 2016, and beyond, the amount appropriated to the DeKalb
County Economic Development Authority shall remain at one hundred twenty-five thousand dollars
($125,000), unless otherwise specified by local act of the Legislature. (2) Of...
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45-37-243.05
Section 45-37-243.05 Permit required. It shall be unlawful for any person having no place of
business within any county subject to this subpart to make any sale, distribution, or delivery
of any alcoholic, spirituous, vinous, or fermented liquors within such county without first
having obtained a permit to do so from the judge of probate, license commissioner, director
of county department of revenue, or other public officer performing like duties in such counties;
and such person shall be liable for and subject to the license tax fixed and specified in
this subpart; and it shall be unlawful for any person to purchase or bring into the county
any covered beverages from outside any county subject to this subpart for resale in any county
subject to this subpart without having first obtained a permit to do so from the judge of
probate, license commissioner, director of county department of revenue, or other public officer
performing like duties in such counties, provided that any person...
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45-43-247.01
Section 45-43-247.01 Tax to be added to sales price of tobacco products. Upon adoption by the
Lowndes County Commission, every person, firm, corporation, club, or association that sells
or stores or receives for the purpose of distribution in Lowndes County any cigarettes, cigars,
snuff, smoking tobacco, and like tobacco products shall add the amount of the license or privilege
tax levied and assessed herein to the price of the cigarettes, cigars, snuff, smoking tobacco
and like tobacco products, it being the purpose and intent of this provision that the tax
levied is, in fact, a levy on the consumer with the person, firm, corporation, club, or association,
who sells or stores or receives for the purpose of distributing the cigarettes, cigars, snuff,
smoking tobacco and like tobacco products, acting merely as agent for the collection of the
tax. The dealer, storer, or distributor shall state the amount of the tax separately from
the price of the cigarettes, cigars, snuff, smoking...
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45-5-20
Section 45-5-20 Regulation of sale and distribution of draft beer. Each city council of a municipality
located in Blount County, by ordinance, may authorize each retail licensee of the Alcoholic
Beverage Control Board to sell, dispense, or distribute draft beer. (Act 2015-193, §1.)...

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