Section 45-17-241 – Applicability.
Section 45-17-241 Applicability. This part shall apply only in Colbert County. (Act 83-531, p. 824, §1.)
Section 45-17-241.01 – Definitions.
Section 45-17-241.01 Definitions. As used herein, the words and terms defined in this section shall have the meanings hereby ascribed to them. “County” means Colbert County. The term “effective date of the act” means the first day of the calendar month next following the calendar month in which this part is adopted. (Act 83-531, p. […]
Section 45-17-241.02 – Effective Date of Taxes; Imposition and Disposition of Tax; Exemptions; Records; Penalty and Interest.
Section 45-17-241.02 Effective date of taxes; imposition and disposition of tax; exemptions; records; penalty and interest. (a) The taxes levied by this part shall become effective, or go into effect, on the first day of the calendar month next following the calendar month in which this part is adopted. (b)(1) Commencing on the effective date […]
Section 45-17-241.03 – Violations.
Section 45-17-241.03 Violations. The failure of any person to pay any tax levied by this part within the time specified for the payment of the same by the part shall constitute a misdemeanor; and the violation of any of the provisions of this part by any person shall constitute a misdemeanor. Any person violating any […]
Section 45-17-241.04 – Construction; Severability.
Section 45-17-241.04 Construction; severability. None of the provisions of this part shall be applied in such manner as to violate the commerce clause or other clauses of the federal Constitution or any clause of the Constitution of Alabama of 1901. Should any provision of this part be held invalid, the invalidity thereof shall not affect […]