Section 45-17-243.04 – Collection of Taxes.
Section 45-17-243.04 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, pursuant to, and in accordance with, applicable provisions of Sections 11-3-11.2 and 11-3-11.3. Without limiting the generality of the foregoing, […]
Section 45-17-243.05 – Enforcement of This Act; Civil Suit; Taxes a Lien.
Section 45-17-243.05 Enforcement of this act; civil suit; taxes a lien. The taxes authorized to be imposed by 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 interest and penalties with […]
Section 45-17-243.06 – Applicability of State Sales and Use Tax Statutes.
Section 45-17-243.06 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 monthly reports, and keeping and preserving records with respect thereto, interest after the due date of the tax, penalties for failure to pay […]
Section 45-17-243.07 – Use of Proceeds.
Section 45-17-243.07 Use of proceeds. The entire proceeds derived by the county from the taxes herein authorized to be levied, including any income derived from the investment of such proceeds, shall be paid over and deposited, promptly upon receipt thereof, into a separate and distinct fund or account of the county, which shall be accounted […]
Section 45-17-243.08 – Effective Date; Reduction in Rates of Taxes; Termination of Levy of Taxes.
Section 45-17-243.08 Effective date; reduction in rates of taxes; termination of levy of taxes. (a) If the governing body of the county elects to levy or impose any of the taxes herein authorized to be levied and imposed, it shall specify, as the effective date of such levy, the first day of the second calendar […]
Section 45-17-243.09 – No Abatement of Taxes.
Section 45-17-243.09 No abatement of taxes. 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. (Act 2007-351, p. 617, §10.)
Section 45-17-242.05 – Payment of Tax; Records; Inspections; Seizure and Sale of Contraband; Appraisal; Return of Confiscated Property; Re-Use of Stamps or Refill of Packages.
Section 45-17-242.05 Payment of tax; records; inspections; seizure and sale of contraband; appraisal; return of confiscated property; re-use of stamps or refill of packages. (a) After the tax herein authorized has been levied in accordance with the provisions of this part, no person, firm, or corporation shall sell, store, or distribute tobacco or tobacco products, […]
Section 45-17-242.06 – Disposition of Funds for Hospital Purposes.
Section 45-17-242.06 Disposition of funds for hospital purposes. The proceeds of the tax authorized by this part, if imposed, less the cost of collection as provided herein, shall be paid into the county treasury, and all revenues arising therefrom shall be appropriated by the county governing body for the use of any public corporation which […]
Section 45-17-242.08 – Penalties.
Section 45-17-242.08 Penalties. Any person, firm, or corporation who violates any provisions of this part, or any rules or regulations promulgated and adopted by the county governing body pursuant to this part, shall, upon conviction thereof, be fined not less than one hundred dollars ($100) nor more than five hundred dollars ($500). (Acts 1957, No. […]
Section 45-17-240.20 – Duties of Judge of Probate Transferred.
Section 45-17-240.20 Duties of judge of probate transferred. (a) The provisions of this section shall apply to Colbert County. (b) The procedure for selling and redeeming lands for taxes in such county shall be the same as provided in Title 40, except that all such duties as are required of and are performed by the […]