Section 45-17-242 Election to authorize tax. The board of revenue, court of county commissioners, or like governing body of Colbert County is hereby authorized to call an election of the qualified electors of the county for the purpose of determining whether or not the county governing body may levy an additional county privilege or excise […]
Section 45-17-242.01 Levy of tax. The county governing body shall declare the result of the election, and if a majority of the electors voting on the question have voted in favor of such special tax, the county governing body may by ordinance or resolution levy, in addition to all other taxes of every kind now […]
Section 45-17-242.02 Use of stamps for payment. The tax herein authorized, when levied in accordance with the provisions of this part, shall be paid through the use of stamps, bearing the words “Colbert County Public Hospital Tax.” Stamps in denominations to the amount of the tax shall be affixed to the box or other container […]
Section 45-17-242.03 Issuance of stamps. If the tax herein authorized is imposed, the board of revenue, court of county commissioners, or other like governing body of Colbert County shall provide for the preparation and issuance of stamps by the clerk of the county governing body. When wholesalers or jobbers, who have qualified as such in […]
Section 45-17-242.04 Rules and regulations; enforcement; compensation of officers and employees. The board of revenue, court of county commissioners, or other like governing body of Colbert County shall promulgate and adopt such rules and regulations, not inconsistent with the provisions of this part, as may be necessary for the proper administration and enforcement of the […]
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. 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. 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. […]
