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45-5-243
Section 45-5-243 Power to levy; disposition of proceeds. (a) Subject to any limitation of the
Constitution of Alabama of 1901, or of any general law of this state, the Blount County Commission
shall have the power to levy and provide for the collection of additional privilege license
taxes, excise taxes, gasoline taxes, and sales and use taxes. The proceeds from any of the
taxes authorized above shall be collected by the State Department of Revenue, less any costs
of collection, and shall be deposited into the county treasury to be used in the manner prescribed
by the county commission or by law. The amount deducted from the proceeds by the Department
of Revenue for the cost of collection shall be an amount equivalent to five percent of the
revenue collected hereunder. (b) The county Board of Education of Blount County shall, periodically
upon receipt of the proceeds from the county commission from any of the taxes authorized hereunder,
divide or pro rate the funds to the county board...
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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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45-2-244.106
Section 45-2-244.106 Application of state sales tax statutes. All provisions of the state sales
tax statutes with respect to payment, assessment, and collection of the state sales tax, making
of reports and keeping and preserving records with respect thereto, penalties for failure
to pay the tax, the promulgation of rules and regulations with respect to the state sales
tax, and the administration and enforcement of the state sales tax statutes, which are not
inconsistent with the provisions of this subpart when applied to the tax levied in Section
45-2-244.102 shall apply to the county tax levied under this subpart. The State Commissioner
of Revenue and the State Department of Revenue shall have and exercise the same powers, duties,
and obligations with respect to the county tax levied under this subpart that are imposed
on such commissioner and department, respectively, by the state tax statutes. All provisions
of the state sales tax statutes that are made applicable by this subpart...
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45-20-242.26
Section 45-20-242.26 Applicability of parallel state provisions. All provisions of the state
sales tax statutes with respect to payment, assessment, and collection of the state sales
tax making of reports and keeping and preserving records with respect thereto, penalties for
failure to pay the tax, the promulgation of the rules and regulations with respect to the
state sales tax and the administration and enforcement of the state sales tax statutes which
are not inconsistent with this subpart when applied to the tax authorized to be levied in
Section 45-20-242.22 shall apply to the county tax levied under this subpart. The State Commissioner
of Revenue and the State Department of Revenue shall have and exercise the same powers, duties,
and obligations with respect to the county tax levied under this subpart that are imposed
on such commissioner and department, respectively, by the state tax statutes. All provisions
of the state sales tax statutes that are made applicable by this...
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45-21-241.25
Section 45-21-241.25 Application of state statutes. All provisions of the state sales and use
tax statutes with respect to payment, assessment, and collection of the state tax, making
of reports, and keeping and preserving records with respect thereto, penalties for failure
to pay the tax, the promulgation of rules and regulations with respect to the state sales
and use tax, and the administration and enforcement of the state sales and use tax statutes,
which are not inconsistent with this subpart when applied to the tax levied in Section 45-21-241.21
shall apply to the county tax levied under this subpart. The State Commissioner of Revenue
and the State Department of Revenue shall have and exercise the same powers, duties, and obligations
with respect to the county tax levied under this subpart that are imposed on such commissioner
and department, respectively, by the state tax statutes. All provisions of the state sales
and use tax statutes that are made applicable by this subpart to...
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45-45-201.07
Section 45-45-201.07 Payment of tax required for issuance of license. To prevent motor vehicles,
as defined by Section 40-12-240, from escaping taxation and to provide for the more efficient
assessment and collection of taxes due on same, no license shall be issued to operate a motor
vehicle on the public highways of this state, nor shall any transfer be made by the director
of the department as provided under this part, until the ad valorem tax on such vehicle shall
have been paid in the county for the preceding year, as evidenced by a receipt of the director
of the department where the owner of the vehicle resides, if the vehicle is owned by an individual;
and if the vehicle is owned by a firm, corporation, or association, then as evidenced by the
receipt of the director of the department in the county in which the motor vehicle is used
or operated; provided, that this section shall not apply to motor vehicles owned by dealers,
the state, counties, and municipalities. Every person,...
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22-28-23
Section 22-28-23 Local air pollution control programs. (a) Except as provided in this section,
it is the intention of this chapter to occupy by preemption the field of air pollution control
within all areas of the State of Alabama. However, nothing in this section shall be construed
to limit or abrogate any private remedies now available to any person for the alleviation,
abatement, control, correction, or prevention of air pollution or restitution for damage resulting
therefrom. (b) Subject to the provisions of this section, each municipal governing body which
had municipal ordinances in effect on, or before, July 1, 1969, which pertain to air pollution
control and which provide for the creation and establishment of an air pollution control board
and each county board of health shall have the authority to establish, and thereafter administer,
within their jurisdictions, a local air pollution control program which: (1) Provides, subject
to subsection (d) of this section, by ordinance,...
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45-10-244.36
Section 45-10-244.36 Applicability of state sales tax statutes. All provisions of the state
sales tax statutes with respect to payment, assessment, and collection of the state sales
tax, making of reports and keeping and preserving records with respect thereto, penalties
for failure to pay the tax, the promulgation of the rules and regulations with respect to
the state sales tax, and the administration and enforcement of the state sales tax statutes,
which are not inconsistent with the provisions of this subpart when applied to the tax authorized
to be levied in Section 45-10-244.32 shall apply to the county tax levied under this subpart.
The State Commissioner of Revenue and the State Department of Revenue shall have and exercise
the same powers, duties, and obligations with respect to the county tax levied under this
subpart that are imposed on such commissioner and department, respectively, by the state tax
statutes. All provisions of the state sales tax statutes that are made...
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45-40-243
Section 45-40-243 Consolidation of offices and duties. (a) At the expiration of the term of
office of the office of Tax Assessor and the office of Tax Collector of Lawrence County, there
shall be established the office of County Revenue Commissioner in Lawrence County. A county
revenue commissioner shall be elected at the next general election prior to the expiration
of the term of office of the tax assessor and the tax collector and at the general election
every six years thereafter. The county revenue commissioner shall serve for a term of six
years beginning on the first day of October next after his or her election, and until his
or her successor is elected and has qualified. (b) The county revenue commissioner shall do
and perform all acts, duties, and functions required by law performed either by the tax assessor
or by the tax collector of the county including, but not limited to, the assessment of property
for ad valorem taxation, the collection of the taxes, the keeping of...
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45-41-242.03
Section 45-41-242.03 Application of state statutes. All provisions of the state lodging tax
statutes with respect to payment, assessment, and collection of the state lodging tax, making
of reports and keeping and preserving records with respect thereto, interest after due date
of tax; make reports, or otherwise; the promulgation of rules and regulations with respect
to the state lodging tax; and the administration and enforcement of the state lodging tax
statutes, which are not inconsistent with this article when applied to the tax levied by this
article, shall apply to the county tax levied. The Commissioner of Revenue and the State Department
of Revenue shall have and exercise the same powers, duties, and obligations with respect to
the county taxes levied as are imposed on the commissioner and the department, respectively,
by the state lodging tax statutes. All provisions of the state lodging tax statutes that are
made applicable to this article to the county taxes levied and to the...
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