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 45-11-245.12 – 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 45-11-245.13 – 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 45-11-245.14 – 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 45-11-245.15 – 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 45-11-245 – Applicability.
Section 45-11-245 Applicability. This part shall only apply to Chilton County. (Act 2019-92, §1.)
Section 45-11-245.01 – Definitions.
Section 45-11-245.01 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) AUTHORIZING RESOLUTION. A resolution adopted by the governing body of the county pursuant to Section 45-11-245.10 authorizing and confirming the levy of the taxes […]
Section 45-11-245.02 – Authorization of Levy of Sales Tax.
Section 45-11-245.02 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 45-11-245.03 – Authorization of Levy of Use Tax.
Section 45-11-245.03 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 45-11-245.04 – Sales Tax to Be Added to Sales Price.
Section 45-11-245.04 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 45-11-245.02 shall add to the sales price and collect from the purchaser the amount due by the taxpayer on account of the tax. […]