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.)
Section 45-10-260.01 – Definitions.
Section 45-10-260.01 Definitions. For the purposes of this part, the following words shall have the following meanings: (1) DECIBEL. The unit of measure for sound pressure using dBA scale. (2) FINANCIAL ASSURANCE. Any assurance provided in accordance with acceptable financial assurance instruments, which include an escrow account, performance bond, or cash. (3) LICENSED ENGINEER. A […]
Section 45-10-260.02 – Permit Required.
Section 45-10-260.02 Permit required. (a) It shall be unlawful to construct, erect, install, alter, operate, or locate a wind energy conversion system in Cherokee County without first obtaining a permit from a local governing body of Cherokee County. (b) The property upon which the wind energy conversion system is proposed to be located shall be […]
Section 45-10-260.03 – Adoption of Rules, Laws, or Ordinances.
Section 45-10-260.03 Adoption of rules, laws, or ordinances. (a) Each local governing body of Cherokee County shall adopt rules, laws, or ordinances governing the construction, installation, and operation of a wind energy conversion system, including the permit application process as provided in Section 45-10-260.02. At a minimum, the rules, laws, or ordinances shall address the […]
Section 45-10-244.33 – Payment of Taxers Herein Levied; Reports by Taxpayers.
Section 45-10-244.33 Payment of taxers herein levied; reports by taxpayers. The sales taxes authorized to be levied in Section 45-10-244.32 shall be due and payable in monthly installments on or before the twentieth day of the month next succeeding the months in which the tax accrues. All taxes levied in this subpart shall be paid […]
Section 45-10-244.34 – Sales Tax to Be Added to Sales Price or Admission Fee.
Section 45-10-244.34 Sales tax to be added to sales price or admission fee. Each person engaging or continuing within Cherokee County in a business subject to the tax levied in Section 45-10-244.32, shall add to the sales price or admission fee and collect from the purchaser or the person paying the admission fee the amount […]
Section 45-10-244 – Definitions.
Section 45-10-244 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 Cherokee County in the State of Alabama. (2) “Commissioner” means the Commissioner of Revenue of the state. (3) “State Department of Revenue” […]
Section 45-10-244.35 – Enforcement; Civil Suit; Taxes a Lien.
Section 45-10-244.35 Enforcement; civil suit; taxes a lien. The tax authorized to be imposed by this subpart shall constitute a debt due Cherokee County and may be collected as provided by law. The tax, together with interest and penalties with respect thereto, shall constitute and be secured by a lien upon the property of any […]
Section 45-10-244.01 – Authorization of Levy of Sales Tax.
Section 45-10-244.01 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 […]