Section 45-11-247.07 – Legislative Findings.
Section 45-11-247.07 Legislative findings. Act 96-631 of the 1996 Regular Session (Acts 1996, p. 1002) authorized the Chilton County Commission to levy an additional sales and use tax for the purpose of financing a new county jail. When the bonds to finance the jail were retired, Act 96-631 provided for the tax to be levied […]
Section 45-11-247.08 – Use of Funds.
Section 45-11-247.08 Use of funds. Effective beginning with the fiscal year beginning October 1, 2019, the Chilton County Commission may appropriate principal and interest from the trust account established in Section 45-11-247.06 for the maintenance and repair of the county jail as follows: For the fiscal year beginning October 1, 2019, the Chilton County Commission […]
Section 45-11-246.06 – Disposition of Funds.
Section 45-11-246.06 Disposition of funds. All taxes collected under this part shall be remitted to Chilton County and deposited in the Chilton County General Fund earmarked for infrastructure, public safety, and economic development in the county. (Act 2019-170, §8.)
Section 45-11-246.07 – Expiration and Renewal.
Section 45-11-246.07 Expiration and renewal. The authority for the Chilton County Commission to levy any sales and use taxes pursuant to this part shall expire on May 15, 2054, unless the taxes are renewed by a majority vote of the Chilton County Commission. (Act 2019-170, §9.)
Section 45-11-247 – This Section Was Assigned by the Code Commissioner in the 2019 Regular Session, Effective May 14, 2019. This Is Not in the Current Code Supplement.
Section 45-11-247 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2019 REGULAR SESSION, EFFECTIVE MAY 14, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. As used in this part, state sales and use tax means the tax imposed by the state sales and use tax statutes, including, but not limited to, Sections […]
Section 45-11-247.01 – This Section Was Assigned by the Code Commissioner in the 2019 Regular Session, Effective May 14, 2019. This Is Not in the Current Code Supplement.
Section 45-11-247.01 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2019 REGULAR SESSION, EFFECTIVE MAY 14, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) The County Commission of Chilton County may levy, in addition to all other taxes, including, but not limited to, municipal gross receipts license taxes, a one cent […]
Section 45-11-247.02 – This Section Was Assigned by the Code Commissioner in the 2019 Regular Session, Effective May 14, 2019. This Is Not in the Current Code Supplement.
Section 45-11-247.02 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2019 REGULAR SESSION, EFFECTIVE MAY 14, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. The tax levied by this part shall be collected by the State Department of Revenue, the county, or by contract to a business that collects sales tax at […]
Section 45-11-245.11 – Effective Date; Legislative Intent.
Section 45-11-245.11 Effective date; legislative intent. It is the intent of the Legislature that this part be construed as retroactive and curative and that the authority for levying the taxes herein authorized be approved and confirmed as of August 1, 2014. If the governing body of the county adopts an authorizing resolution after May 1, […]
Section 45-11-247.03 – This Section Was Assigned by the Code Commissioner in the 2019 Regular Session, Effective May 14, 2019. This Is Not in the Current Code Supplement.
Section 45-11-247.03 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2019 REGULAR SESSION, EFFECTIVE MAY 14, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. Each person engaging or continuing in a business subject to the tax levied by this part, shall add to the sales price or admission fee and collect from […]
Section 45-11-245.12 – Relation to Part 3; Credit for Taxes Paid.
Section 45-11-245.12 Relation to Part 3; credit for taxes paid. (a) The collection of taxes pursuant to Act No. 2014-162 or Act No. 2014-422 is hereby ratified, approved, validated, and confirmed; provided, however, that if the county adopts an authorizing resolution pursuant to Section 45-11-245.10, the sole authority for taxes collected pursuant to such authorizing […]