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 45-28-240 – 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 45-28-234.07 – This Section Was Assigned by the Code Commissioner in the 2017 Regular Session, Effective June 3, 2015. This Is Not in the Current Code Supplement.
Section 45-28-234.07 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2017 REGULAR SESSION, EFFECTIVE JUNE 3, 2015. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. The board may promulgate such rules governing the employees of the office of the sheriff through a personnel manual which shall contain provisions for equal opportunity in employment […]
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 45-28-234.08 – This Section Was Assigned by the Code Commissioner in the 2017 Regular Session, Effective June 3, 2015. This Is Not in the Current Code Supplement.
Section 45-28-234.08 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2017 REGULAR SESSION, EFFECTIVE JUNE 3, 2015. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. The board shall perform, but shall not be limited to, all of the following specific duties: (1) Classify the various types of service under its jurisdiction. (2) Prescribe […]
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 […]