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 […]
Section 45-11-245.15 – Severability.
Section 45-11-245.15 Severability. The provisions of this part are severable. If any part of this part is declared invalid or unconstitutional, that declaration shall not affect the part which remains. Without limiting the severability provided in the preceding sentence, it is the intent of the Legislature that the authority to levy the taxes herein authorized […]
Section 45-11-246 – Definitions.
Section 45-11-246 Definitions. As used in this part, the following words have the following meanings: (1) COUNTY. Chilton County. (2) SALES AND USE TAX. A tax imposed by the state sales and use tax statutes and such other acts applicable to Chilton County, including, but not limited to, Article 1 and Article 2 of Chapter […]
Section 45-11-246.01 – Levy of Tax Authorized.
Section 45-11-246.01 Levy of tax authorized. (a) The Chilton County Commission, upon a majority vote of the members and in addition to all other taxes, may levy a sales and use tax in an amount up to one percent on sales, use, storage, consumption, or gross receipts in the county and, in addition, may levy […]
Section 45-11-246.02 – Collection of Tax.
Section 45-11-246.02 Collection of tax. The taxes levied by this part shall be collected at the same time and in the same manner as the state sales and use taxes are collected in the county and those sales and use taxes applicable only to the county. (Act 2019-170, §4.)