Section 45-10-260.06 – Abandonment and Removal of System or Tower.
Section 45-10-260.06 Abandonment and removal of system or tower. A wind energy conversion system or tower that does not operate continuously for 365 consecutive days may be deemed abandoned and shall be removed by the operator of the system. The permit holder may request that the local governing body of Cherokee County delay the designation […]
Section 45-10-260.07 – Construction of Part.
Section 45-10-260.07 Construction of part. This part shall not interfere with, abrogate, or annul any covenant or other agreement between any parties. However, if this part imposes a greater restriction upon the use of a wind energy conversion system than is imposed by another law, rule, regulation, covenant, or agreement, the more restrictive provision shall […]
Section 45-10-260.08 – Jurisdiction and Regulation of Public Service Commission.
Section 45-10-260.08 Jurisdiction and regulation of Public Service Commission. To the extent that any applicant or owner of a wind energy conversion system undertakes business activities that cause it to be a utility or a commission non-jurisdictional electric supplier, the applicant or owner shall be subject to the jurisdiction and regulation of the Alabama Public […]
Section 45-10-245.01 – Tax to Be Added to Sales Price of Tobacco Products.
Section 45-10-245.01 Tax to be added to sales price of tobacco products. Commencing August 1, 1989, there is levied on every person, firm, corporation, club, or association that sells or stores or receives for the purpose of distribution in Cherokee County any cigarettes, cigars, snuff, smoking tobacco, and like tobacco products shall add the amount […]
Section 45-10-245.02 – Tobacco Stamps.
Section 45-10-245.02 Tobacco stamps. The tax hereby levied shall be paid by affixing stamps as is required for the payment of the tax imposed by Section 40-25-1 through Section 40-25-28. The State Department of Revenue shall have the same duties relative to the preparation and sale of stamps to evidence the payment of such tax […]
Section 45-10-245.03 – Rules and Regulations.
Section 45-10-245.03 Rules and regulations. The State Department of Revenue is hereby authorized to promulgate and enforce rules and regulations to effectuate the purposes of this part. All such rules and regulations duly promulgated shall have the force and effect of law. (Act 89-717, p. 1431, §4.)
Section 45-10-245.04 – Application of Department of Revenue Laws, Rules, and Regulations.
Section 45-10-245.04 Application of Department of Revenue laws, rules, and regulations. All laws and rules and regulations of the Department of Revenue, relating to the manner and time of payment of the tax levied by Section 40-25-1 through Section 40-25-28, requiring reports from dealers and prescribing penalties for violations shall apply with equal force to […]
Section 45-10-245.05 – Disposition of Proceeds.
Section 45-10-245.05 Disposition of proceeds. The proceeds from the tax hereby levied, less the actual costs of collection not to exceed 10 per centum, shall be paid by the State Department of Revenue into the county general fund of Cherokee County. (Act 89-717, p. 1431, §6.)
Section 45-10-245.06 – Construction and Application.
Section 45-10-245.06 Construction and application. (a) None of the provisions of this part shall be applied in such manner as to be in violation of the commerce or other clauses of the federal or state constitution. (b) This part shall not be construed to apply to cigarettes, cigars, snuff, smoking tobacco, and like tobacco products […]
Section 45-10-260 – Applicability.
Section 45-10-260 Applicability. This part shall only apply in Cherokee County. (Act 2014-190, p. 577, §1.)