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 45-28-260 – Applicablity.
Section 45-28-260 Applicablity. This part shall only apply in Etowah County. (Act 2014-191, p. 582, §1.)
Section 45-28-260.01 – Definitions.
Section 45-28-260.01 Definitions. For the purposes of this part, the following words shall have the following meanings: (1) DECIBEL. The unit of measure for sound pressure using dBA scale. (2) FINANCIAL ASSURANCE. Any assurance provided in accordance with acceptable financial assurance instruments, which include an escrow account, performance bond, or cash. (3) LICENSED ENGINEER. A […]
Section 45-28-260.02 – Permit Required.
Section 45-28-260.02 Permit required. (a) It shall be unlawful to construct, erect, install, alter, operate, or locate a wind energy conversion system in Etowah County without first obtaining a permit from a local governing body of Etowah County. (b) The property upon which the wind energy conversion system is proposed to be located shall be […]
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 45-28-260.03 – Adoption of Rules, Laws, or Ordinances.
Section 45-28-260.03 Adoption of rules, laws, or ordinances. (a) Each local governing body of Etowah County shall adopt rules, laws, or ordinances governing the construction, installation, and operation of a wind energy conversion system, including the permit application process as provided in Section 3. At a minimum, the rules, laws, or ordinances shall address the […]