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 […]
Section 45-17-242 – Election to Authorize Tax.
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.
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.
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.
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.
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.
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, […]