Section 45-28-243 – Privilege or License Tax.
Section 45-28-243 Privilege or license tax. (a) In Etowah County, there is hereby 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 of renting or furnishing any room or rooms, lodging, or accommodations […]
Section 45-28-243.01 – Privilege or License Surcharge.
Section 45-28-243.01 Privilege or license surcharge. (a) This section shall be applicable only to Etowah County. (b) There is levied and imposed, in addition to all other surcharges of every kind now imposed by law, a privilege or license surcharge upon every person, firm, or corporation engaging in the business of renting or furnishing any […]
Section 45-28-243.02 – Distribution of Proceeds.
Section 45-28-243.02 Distribution of proceeds. In Etowah County, the portion of the tax proceeds collected pursuant to Section 40-26-1, which is distributed to the County Commission pursuant to Section 40-26-20, to be used for the promotion of tourism, recreation, and conventions, shall be distributed to the Etowah County Mega Sports Complex Authority. (Act 2016-368, §1.)
Section 45-28-244 – Taxes Authorized.
Section 45-28-244 Taxes authorized. (a) The Etowah County Commission is hereby authorized and empowered to levy either a county gasoline tax that would remain in effect indefinitely in all areas of the county in an amount not to exceed two cents ($0.02) per gallon on gasoline and motor fuel and substitutes therefor or to levy […]
Section 45-28-244.01 – Levy and Collection of Tax; Disposition of Funds; Etowah County Development Committee.
Section 45-28-244.01 Levy and collection of tax; disposition of funds; Etowah County Development Committee. (a) In Etowah County, there is levied a one cent ($0.01) county sales and use tax in all areas of the county, which may become effective no sooner than January 1, 1996. (b) The tax shall parallel the state sales and […]
Section 45-28-244.02 – Amount of Tax.
Section 45-28-244.02 Amount of tax. (a) In Etowah County, notwithstanding the provisions of Section 45-28-244.01, the amount of the tax authorized to be levied pursuant to Section 45-28-244.01 upon each person, firm, or corporation engaged in the business of selling at retail machines used in mining, quarrying, compounding, processing, and manufacturing of tangible personal property, […]
Section 45-28-245 – Definitions; Levy and Collection of Tax; Inspection of Books; Enforcement; Construction of Section.
Section 45-28-245 Definitions; levy and collection of tax; inspection of books; enforcement; construction of section. (a) When used in this section, unless the context plainly indicates otherwise, the following words and phrases shall have the meanings respectively ascribed to them by this section: (1) PERSON. Any individual, firm, partnership, corporation, association, or any combination thereof. […]
Section 45-28-241.25 – Tag Number or Bill of Sale Required for Assessment; Vehicles From Outside Alabama.
Section 45-28-241.25 Tag number or bill of sale required for assessment; vehicles from outside Alabama. Before any vehicle can be assessed, the tax assessor shall be furnished the tag number presently on the vehicle unless such vehicle is new, in which case the tax assessor shall be furnished a bona fide bill of sale from […]
Section 45-28-241.26 – Renewal by Mail.
Section 45-28-241.26 Renewal by mail. The tax assessor may, at his or her discretion, mail an application for renewal of licenses to whom such license has been previously issued, such renewal forms required to be returned prior to the expiration date of the license. Such renewal forms may be in postcard form and with sufficient […]
Section 45-28-241.27 – Salaries of Tax Assessor and Judge of Probate.
Section 45-28-241.27 Salaries of tax assessor and judge of probate. As a consequence of the added duties the salary of the tax assessor shall be increased by five thousand dollars ($5,000), which is in addition to his or her regular salary, or other compensation mandated by state law and shall be paid in accordance with […]