Section 45-19-243.05 – Collection of Tax; Enforcement.
Section 45-19-243.05 Collection of tax; enforcement. The tax levied by this part shall constitute a debt due Coosa County. The tax, together with any interest and penalties, shall constitute and be secured by a lien upon the property of any person from whom the tax is due or who is required to collect the tax. […]
Section 45-19-243.06 – Applicability of Parallel State Provisions.
Section 45-19-243.06 Applicability of parallel state provisions. All provisions of the state sales and use tax statutes with respect to the payment, assessment, and collection of the state sales and use tax, making of reports, keeping and preserving records, penalties for failure to pay the tax, promulgating rules and regulations with respect to the state […]
Section 45-19-243.07 – Charge for Collection; Disposition of Funds.
Section 45-19-243.07 Charge for collection; disposition of funds. The department shall charge Coosa County for collecting the tax levied under this part in an amount or percentage of total collections as may be agreed upon by the commissioner and the Coosa County Commission. The charge shall not exceed two percent of the total amount of […]
Section 45-19-234 – Police Jurisdiction Within Coosa County.
Section 45-19-234 Police jurisdiction within Coosa County. No municipality whose corporate limits do not lie within or extend into and embrace and include a portion of Coosa County shall have or exercise police jurisdiction within Coosa County; nor shall any such municipality exercise police jurisdiction, police powers, or taxing powers within Coosa County or over […]
Section 45-19-235 – Receipt of Badge, Pistol, etc., Upon Retirement.
Section 45-19-235 Receipt of badge, pistol, etc., upon retirement. (a) Any individual employed by the Coosa County Sheriff’s office as a law enforcement officer for a period of 10 years or more who retires from the department in good standing may receive from the sheriff, without cost, a retired badge, a retired commission card, and […]
Section 45-19-236 – Minimum Qualifications for Sheriff; Continuing Education.
Section 45-19-236 Minimum qualifications for sheriff; continuing education. (a)(1) On or after May 12, 2016, a person qualifying for election to the office of sheriff in Coosa County or any person appointed to serve as a sheriff shall meet all of the following minimum qualifications, in addition to any other qualifications required by law: a. […]
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 […]