Section 45-1-245.03 – Application of State Statutes.
Section 45-1-245.03 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, interest after due date of tax, or otherwise; the adoption of rules with respect to the state lodging tax; and the […]
Section 45-1-245.04 – Cost of Collection.
Section 45-1-245.04 Cost of collection. The Department of Revenue shall charge and deduct from the proceeds of the tax levied an amount equal to the cost to the department of making the collections, and the charge shall not exceed five percent of the total amount of tax collected. Following that deduction, the department shall pay […]
Section 45-1-245.05 – Disposition of Funds.
Section 45-1-245.05 Disposition of funds. Except as otherwise provided in this part, the balance of the proceeds from the tax levied by this part shall be deposited into the Autauga County General Fund. (Act 2019-211, §6.)
Section 45-1-245.06 – Severability.
Section 45-1-245.06 Severability. The provisions of this part shall not be applied in a manner to violate the Commerce Clause of the United States Constitution. If a provision of this part is held invalid, the invalidity shall not affect the remaining provisions of this part. (Act 2019-211, §7.)
Section 45-1-243.10 – Effective Date of Levy.
Section 45-1-243.10 Effective date of levy. If the governing body of the county elects to levy or impose any of the taxes herein authorized to be levied and imposed, it shall specify, as the effective date of any such levy, the first day of the second month following such levy. (Act 79-778, p. 1396, §11.)
Section 45-1-242.23 – Assessment and Collection of Tax; Distribution of Funds.
Section 45-1-242.23 Assessment and collection of tax; distribution of funds. The Revenue Commissioner of Autauga County shall assess the tax provided for in this subpart and shall collect the tax in the same manner and method that other ad valorem taxes are collected. The proceeds of the tax shall be paid into a special county […]
Section 45-1-244 – The Crime Prevention Inc. and Spinners Inc.
Section 45-1-244 The Crime Prevention Inc. and Spinners Inc. In Autauga County, The Crime Prevention Inc. and Spinners Inc. are hereby exempted from the payment of any and all county and municipal sales and use taxes. (Act 86-383, p. 570, §1.)
Section 45-1-242.24 – Eligible Volunteer Fire Department Under Subpart 2.
Section 45-1-242.24 Eligible volunteer fire department under Subpart 2. An eligible volunteer fire department, for the purposes of this subpart, shall mean a volunteer fire department located in Autauga County which maintains an ISO approved rating or is certified, or both, under the Alabama Forestry Commission guidelines and is in good standing with the Autauga […]
Section 45-1-245 – Levy of Tax.
Section 45-1-245 Levy of tax. In Autauga County, in addition to all other taxes imposed by law, the Autauga County Commission may levy a privilege or license tax in the amount prescribed in this section against every person within the county engaging in the business of renting or furnishing a room or rooms, lodging, or […]
Section 45-1-242.25 – Use of Funds; Accounting Forms.
Section 45-1-242.25 Use of funds; accounting forms. Funds paid to eligible volunteer fire departments shall only be expended for fire protection and emergency medical and rescue services, including training, supplies, and equipment. The funds may also be expended to purchase liability insurance to insure coverage of acts or omission of acts which are directly related […]