Section 45-1-241.26 – Disposition of Funds Upon Dissolution or Abandonment of Eligible Volunteer Fire Department.
Section 45-1-241.26 Disposition of funds upon dissolution or abandonment of eligible volunteer fire department. Upon dissolution or abandonment of any eligible volunteer fire department, any remaining funds derived from this subpart or any assets purchased with funds derived from this subpart shall, after all indebtedness has been satisfied, be transferred to the county commission. The […]
Section 45-1-245.02 – Monthly Report; Recordkeeping; Penalties.
Section 45-1-245.02 Monthly report; recordkeeping; penalties. (a) The tax levied by this part, except as otherwise provided, shall be due and payable to the Department of Revenue 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 […]
Section 45-1-242.27 – Liability of Personnel.
Section 45-1-242.27 Liability of personnel. The personnel of volunteer fire departments provided for in this subpart shall not be considered as employees, servants, or agents of the county and the members of the county commission and the employees of the county shall not be liable in either their official capacity or in a private capacity […]
Section 45-1-243 – Definitions.
Section 45-1-243 Definitions. (a) The following words, terms, and phrases where used in this subpart shall have the following respective meanings except where the context clearly indicates a different meaning: (1) “County” means Autauga County in the State of Alabama. (2) “Commissioner” means the Commissioner of Revenue of the state. (3) “State Department of Revenue” […]
Section 45-1-243.01 – Authorization of Levy of Sales Tax.
Section 45-1-243.01 Authorization of levy of sales tax. (a) The governing body of the county is hereby authorized to levy and impose in the county, in addition to all other taxes of every kind now imposed by law, and to collect as herein provided, a privilege or license tax on account of the business activities […]
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 45-1-243.06 – Enforcement of This Subpart; Taxes a Lien.
Section 45-1-243.06 Enforcement of this subpart; taxes a lien. The taxes authorized to be imposed by this subpart shall constitute a debt due the county and may be collected by civil suit, in addition to all other methods provided by law and in this subpart. The taxes, together with interest and penalties with respect thereto, […]