Section 45-1-243.02 – Authorization of Levy of Use Tax.
Section 45-1-243.02 Authorization of levy of use tax. (a) The governing body of the county is hereby authorized to levy and impose excise taxes on the storage, use, or other consumption of property in the county as hereinafter provided in this section: (1) An excise tax is hereby authorized to be levied and imposed on […]
Section 45-1-243.03 – Payment of Taxes Herein Levied; Reports by Taxpayers.
Section 45-1-243.03 Payment of taxes herein levied; reports by taxpayers. The sales taxes authorized to be levied in Section 45-1-243.01 shall be due and payable in monthly installments on or before the twentieth day of the month next succeeding the month in which the tax accrues; and the use taxes authorized to be levied in […]
Section 45-1-243.04 – Sales Tax to Be Added to Sales Price or Admission Fee.
Section 45-1-243.04 Sales tax to be added to sales price or admission fee. Each person engaging or continuing within the county in a business subject to the sales taxes authorized to be levied in Section 45-1-243.01 shall add to the sales price or admission fee and collect from the purchaser or the person paying the […]
Section 45-1-243.05 – Special Provisions Respecting Payment of Use Tax; Receipts and Returns by Registered Sellers.
Section 45-1-243.05 Special provisions respecting payment of use tax; receipts and returns by registered sellers. Every registered seller making sales of tangible personal property for storage, use, or other consumption in the county (which storage, use, or other consumption is not exempted from the use taxes herein authorized to be levied) shall at the time […]
Section 45-1-241.08 – Tax Sales, Redemption Duties Transferred.
Section 45-1-241.08 Tax sales, redemption duties transferred. In Autauga County, all duties, responsibilities, and liabilities regarding real property sales for failure to pay taxes and subsequent redemption heretofore performed by the judge of probate shall be transferred to and shall be performed by the revenue commissioner. (Act 2016-250, §2.)
Section 45-1-241.09 – Expense Allowance; Salary.
Section 45-1-241.09 Expense allowance; salary. (a) Commencing April 1, 2017, the Revenue Commissioner of Autauga County shall receive an annual expense allowance of twelve thousand dollars ($12,000) payable in equal monthly installments. This expense allowance shall be in addition to all other compensation or benefits granted to the revenue commissioner and may be treated as […]
Section 45-1-242.20 – Applicability of Subpart 2.
Section 45-1-242.20 Applicability of Subpart 2. The provisions of this subpart shall apply only to those portions of Autauga County located outside the corporate boundaries of the City of Prattville. (Act 96-859, 2nd Sp. Sess., p. 1667, §1.)
Section 45-1-242.21 – Legislative Findings.
Section 45-1-242.21 Legislative findings. The Legislature declares that the fire association and the volunteer fire departments that receive funds pursuant to this subpart are organizations which are public in nature, as they promote and protect the health, safety, and welfare of the citizens of the county. (Act 96-859, 2nd Sp. Sess., p. 1667, §2.)
Section 45-1-242.22 – Special Property Tax for Fire, Emergency Medical, and Rescue Services.
Section 45-1-242.22 Special property tax for fire, emergency medical, and rescue services. The County Commission of Autauga County may levy and collect a special property tax, in addition to all other taxes now or hereafter authorized by the constitution and laws of Alabama, not exceeding three mils on each dollar’s worth of taxable property outside […]
Section 45-1-240 – Expense Allowance.
Section 45-1-240 Expense allowance. The chairman and members of the County Board of Equalization of Autauga County shall each be entitled up to twenty-five dollars ($25) a day for expenses for each day the board is in session as provided by law, the exact amount to be established by the county commission. The expense allowances […]