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 45-11-245.11 – 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 […]
Section 45-11-247.04 – 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 45-11-247.04 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 constitute a debt due Chilton County. The tax, together with any interest and penalties, Shall constitute and be secured by a […]
Section 45-11-245.13 – Designation of Chilton County Health Care Authority as Agent of County.
Section 45-11-245.13 Designation of Chilton County Health Care Authority as agent of county. Any designation made by the governing body of the county prior to the adoption of the authorizing resolution of The Chilton County Health Care Authority as the agent of the county to receive and apply the proceeds of the taxes herein authorized […]
Section 45-11-247.05 – 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 45-11-247.05 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. All provisions of the state sales and use tax statutes with respect to the payment, assessment, and collection of the state sales and use tax, making of reports, […]
Section 45-11-245.14 – Pledge or Assignment of Taxes by Chilton County Health Care Authority.
Section 45-11-245.14 Pledge or assignment of taxes by Chilton County Health Care Authority. Any pledge or assignment of the taxes herein authorized (or the taxes authorized, or attempted to be authorized, by Act No. 2014-162 or Act No. 2014-422) made by The Chilton County Health Care Authority prior to the adoption of the authorizing resolution […]
Section 45-11-247.06 – Charge for Collection; Trust Account.
Section 45-11-247.06 Charge for collection; trust account. The department shall charge Chilton County for collecting the tax levied under this part in an amount or percentage of total collections as may be agreed upon by the commissioner and the Chilton County Commission. The charge shall not exceed five percent of the total amount of the […]