Section 45-11-244 – Applicability.

Section 45-11-244 Applicability. This part shall only apply to Chilton County. (Act 2014-422, p. 1539, §1.)

Section 45-11-244.01 – Definitions.

Section 45-11-244.01 Definitions. (a) The following words, terms, and phrases where used in this part shall have the following respective meanings except where the context clearly indicates a different meaning: (1) CODE. The Code of Alabama 1975, as amended. (2) COMMISSIONER. The Commissioner of Revenue of the state. (3) COUNTY. Chilton County in the state. […]

Section 45-11-244.02 – Authorization of Levy of Sales Tax.

Section 45-11-244.02 Authorization of levy of sales tax. (a) The governing body of the county is 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 against the person on account of the […]

Section 45-11-244.03 – Authorization of Levy of Use Tax.

Section 45-11-244.03 Authorization of levy of use tax. (a) The governing body of the county is hereby authorized to levy and impose excise taxes on the storage, use, or other consumption of property in the county as hereinafter provided in this section: (1) On the storage, use, or other consumption in the county of tangible […]

Section 45-11-244.04 – Sales Tax to Be Added to Sales Price.

Section 45-11-244.04 Sales tax to be added to sales price. Each person engaging or continuing within the county in a business subject to the sales tax authorized to be levied in Section 45-11-244.02 shall add to the sales price and collect from the purchaser the amount due by the taxpayer on account of the tax. […]

Section 45-11-244.05 – Collection of Taxes.

Section 45-11-244.05 Collection of taxes. (a) The governing body of the county shall administer and collect the taxes herein authorized to be levied and collected, or shall cause such taxes to be administered and collected by the State Department of Revenue or a private collection agency at the same time and in the same manner […]

Section 45-11-244.06 – Referendum Authorized.

Section 45-11-244.06 Referendum authorized. The governing body of the county may call an advisory countywide referendum election on the question of whether or not the qualified electors of the county support or oppose the governing body levying the additional sales and use taxes authorized in this part. All costs of the advisory referendum, including, but […]

Section 45-11-244.07 – Enforcement; Civil Suit; Taxes a Lien.

Section 45-11-244.07 Enforcement; civil suit; taxes a lien. The taxes authorized to be levied pursuant to this part shall constitute a debt due the county and may be collected by civil suit, in addition to all other methods provided by law and in this part. The taxes, together with any interest and penalties with respect […]

Section 45-11-244.08 – Applicability of State Sales and Use Tax Statutes.

Section 45-11-244.08 Applicability of state sales and use tax statutes. All provisions of the state sales tax statutes with respect to payment, assessment, and collection of the state sales tax, making of reports, and keeping and preserving records with respect thereto, interest after the due date of the state sales tax, penalties for failure to […]

Section 45-11-244.09 – Abatement of Taxes Prohibited.

Section 45-11-244.09 Abatement of taxes prohibited. Notwithstanding any provision of law to the contrary, none of the taxes herein authorized to be levied and collected may be abated by any governmental or other public body pursuant to Chapter 9B of Title 40 or otherwise. (Act 2014-422, p. 1539, §10.)

Section 45-11-244.10 – Use of Proceeds.

Section 45-11-244.10 Use of proceeds. The proceeds of any taxes levied pursuant to the authorization contained in this part shall be used only for the purpose of providing funds to pay the costs of construction, maintenance, and operation of hospital facilities in the county. The entire proceeds derived by the county from the taxes herein […]

Section 45-11-244.11 – Effective Date; Termination of Levy of Taxes.

Section 45-11-244.11 Effective date; termination of levy of taxes. (a) If the governing body of the county elects to levy and impose any of the taxes herein authorized to be levied and imposed, it shall specify in the resolution levying and imposing such taxes the first day of the second calendar month next following that […]