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 45-28-240 – Compensation.
Section 45-28-240 Compensation. (a) The Etowah County Commission, by resolution of the commission, may provide for compensation for the chair and members of the Etowah County Board of Equalization in an amount not to exceed one hundred dollars ($100) per meeting, not to exceed 180 meeting days per annum. (b) Beginning on September 1, 2007, […]
Section 45-28-241 – Tax Assessor.
Section 45-28-241 Tax assessor. In Etowah County, commencing with the next term of office, the tax assessor shall be entitled to and receive a salary of twenty thousand dollars ($20,000) per annum payable out of the county general fund. The compensation provided for herein shall be in lieu of all other salary, compensation, expense allowances, […]
Section 45-28-240.01 – Tax Collector.
Section 45-28-240.01 Tax collector. (a) The Tax Collector of Etowah County shall be paid the sum of twenty thousand dollars ($20,000) per year as compensation for his or her services, which sum shall be in lieu of any and all other compensation or allowances. (b) The salary hereby established shall be paid in equal monthly […]
Section 45-28-241.20 – Creation; Equipment; Personnel; Compensation.
Section 45-28-241.20 Creation; equipment; personnel; compensation. There is hereby created within the Tax Assessor’s office of Etowah County a license division which shall issue all motor vehicles licenses, and titles, issued through the tax assessor’s office. The county commission shall furnish suitable quarters and provide the necessary forms, books, stationery, records, equipment, and supplies, except […]
Section 45-28-241.21 – Issuance of Licenses and Titles; Commissions and Fees.
Section 45-28-241.21 Issuance of licenses and titles; commissions and fees. The tax assessor shall perform all duties relating to the issuing of licenses and titles on motor vehicles in the county which have heretofore been performed by the probate judge or the tax collector. The Probate Judge and Tax Collector of Etowah County are hereby […]
Section 45-28-241.22 – Records.
Section 45-28-241.22 Records. The tax assessor shall keep at all times an accurate record of all motor vehicle licenses and titles received by him or her from the Comptroller and of the disposition made of them, of all monies received, and of the licenses issued by him or her. He or she shall report to […]
Section 45-28-241.23 – Fees; Refunds.
Section 45-28-241.23 Fees; refunds. Except as herein provided, the tax assessor shall be entitled to charge and collect the same fees that are provided for by law. For the performance of duties relative to the recording of the transfer of the ownership of motor vehicles as prescribed in this code, the tax assessor shall charge […]