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.)
Section 45-11-246.03 – Addition of Tax to Sales Price.
Section 45-11-246.03 Addition of tax to sales price. Each person engaging or continuing in a business subject to the taxes levied by this part shall add to the sales price and collect from the purchaser the amount due by the taxpayer because of the sale or use. It shall be unlawful for any person subjected […]
Section 45-11-246.04 – Collection and Enforcement.
Section 45-11-246.04 Collection and enforcement. The taxes levied by this part shall constitute a debt due Chilton County. The taxes, together with any interest and penalties, shall constitute and be secured by a lien upon the property of any person from whom the tax is due or who is required to collect the taxes. The […]
Section 45-11-246.05 – Applicability of State Provisions.
Section 45-11-246.05 Applicability of state provisions. All existing provisions of the sales and use tax statutes, whether imposed by state statutes or local act applicable to Chilton County, with respect to the payment, assessment, and collection of the sales and use tax, making of reports, keeping and preserving records, penalties for failure to pay the […]
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.)