Section 45-17-240.40 – Expense Allowance; Salary.
Section 45-17-240.40 Expense allowance; salary. (a) The Revenue Commissioner of Colbert County shall be entitled to receive an additional expense allowance in the amount of five thousand dollars ($5,000) per annum, which shall be in addition to all other expense allowances, compensation, or salary provided by law. The expense allowances shall be payable in equal […]
Section 45-17-243.02 – Authorization of Levy of Use Tax.
Section 45-17-243.02 Authorization of levy of use tax. (a) The governing body of the county is hereby authorized to levy and impose an excise tax, at the rate of one-half of one percent of the sales price of such property, or, if applicable, such lesser rate as may then be in effect as determined by […]
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 45-17-243.03 – Sales Tax to Be Added to Sales Price.
Section 45-17-243.03 Sales tax to be added to sales price. Each person engaging or continuing within the county in a business subject to the sales tax authorized to be levied in Section 45-17-243.01 shall add to the sales price and collect from the purchaser the amount due by the taxpayer on account of the tax. […]
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 45-17-221 – Prohibition Against Use of Artificial Light From Motor Vehicle to Locate Wildlife.
Section 45-17-221 Prohibition against use of artificial light from motor vehicle to locate wildlife. (a) In Colbert County, it shall be unlawful for any person, or one or more of a group of persons together, to willfully throw or cast, or cause to be thrown or cast, the rays of a spotlight, headlight, or other […]
Section 45-17-230 – Total Compensation.
Section 45-17-230 Total compensation. Commencing with the next term of office, the Sheriff of Colbert County shall receive total compensation of fifty thousand dollars ($50,000) per annum payable from the county general fund in equal installments in the same manner as other county employees are paid. This compensation shall be in lieu of any salary, […]
Section 45-17-231 – Determination of Number of Deputies.
Section 45-17-231 Determination of number of deputies. Any limitation on the number of deputies that may be employed by the Sheriff of Colbert County is repealed. The county commission is authorized to prescribe the number of deputies that the sheriff may employ. (Act 92-404, p. 831, §1.)
Section 45-17-231.20 – Establishment of Sheriff Reserve; Officers; Duties.
Section 45-17-231.20 Establishment of sheriff reserve; officers; duties. (a) The Sheriff of Colbert County is hereby authorized to establish a sheriff reserve to be composed of such persons who may volunteer to serve as sheriff reserve officers of the sheriff’s department. Such service shall be without compensation to the individual so volunteering. (b) Sheriff reserve […]