Section 45-19-244 – Definitions.
Section 45-19-244 Definitions. When used in this part, the following words and phrases shall have the following meanings: (1) DEPARTMENT. The State Department of Revenue. (2) EARTHEN MATERIALS. Materials covered in this part which include sand, clay, silt, loam, dirt, gravel, rock, sand-gravel, clay-gravel, sand-clay, or any combination thereof, but does not include graphite. (3) […]
Section 45-19-244.01 – Levy of Tax; Mining Fee.
Section 45-19-244.01 Levy of tax; mining fee. (a)(1) There is levied, in addition to all other taxes imposed by law, an excise and privilege tax on every person severing earthen materials except graphite within Coosa County. The tax shall be paid to the Department of Revenue at the rate of twenty-five cents ($.25) per ton […]
Section 45-19-244.02 – Monthly Report – Producers.
Section 45-19-244.02 Monthly report – Producers. Every producer shall within 20 days after the end of each calendar month, whether or not the producer shall have severed or sold any earthen materials or graphite during that month, file with the Department of Revenue a report which shall set forth, in a form prescribed by the […]
Section 45-19-237 – Purchasing Procedures Using Credit or Debit Cards.
Section 45-19-237 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION, EFFECTIVE FEBRUARY 14, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) For purposes of this section, the following words have the following meanings: (1) CREDIT CARD. A line of credit issued by a domestic lender or credit card […]
Section 45-19-240 – Consolidation of Unified System.
Section 45-19-240 Consolidation of unified system. (a) At the expiration of the terms of office, or if a vacancy occurs in either the office of Tax Assessor or the office of Tax Collector of Coosa County before such date, then immediately upon the occurrence of such vacancy there shall be the office of county revenue […]
Section 45-19-240.20 – Procedure for Sale and Redemption of Lands.
Section 45-19-240.20 Procedure for sale and redemption of lands. (a) The provisions of this section shall apply to Coosa County. (b) The procedure for selling and redeeming lands for taxes in such county shall be the same as provided in Title 40, as amended, except that all such duties as are required of and are […]
Section 45-19-241 – Annual Licensure or Privilege Fee.
Section 45-19-241 Annual licensure or privilege fee. (a) This part shall apply only to Coosa County, Alabama. (b) As used in this section, the following words and terms shall have the meanings ascribed to them as follows: (1) BUSINESS. All activities engaged in, or caused to be engaged in, by any person with the object […]
Section 45-19-242 – Levy of Tax; Promotion of Tourism and Economic Development.
Section 45-19-242 Levy of tax; promotion of tourism and economic development. (a) This section shall be applicable only to Coosa County. (b) There is levied and imposed, in addition to all other taxes of every kind now imposed by law, a privilege or license tax upon every person, firm, or corporation engaging in the business […]
Section 45-19-243 – Applicability.
Section 45-19-243 Applicability. This part shall only apply to Coosa County. (Act 2000-462, p. 860, §1.)
Section 45-19-171 – Litter.
Section 45-19-171 Litter. (a) The Coosa County Health Department may, at its discretion, enforce littering laws, and other laws relating to littering in Coosa County, in addition to health laws and regulations governing the control and disposal of solid waste in Coosa County, and shall be empowered with the authority of peace officers as defined […]