Section 45-3-244.32 – County Privilege, License, or Excise Tax – Failure to Add or Levy Tax; Penalty; Tax Stamps; Rules and Regulations.
Section 45-3-244.32 County privilege, license, or excise tax – Failure to add or levy tax; penalty; tax stamps; rules and regulations. (a) It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in the business in Barbour County for which the tax is levied to fail or refuse to add to […]
Section 45-3-244.33 – Applicability of Department Laws, Rules or Regulations.
Section 45-3-244.33 Applicability of department laws, rules or regulations. All laws, rules, and regulations of the department relating to the manner and time of payment of the tax levied by Sections 40-25-1 to 40-25-28, inclusive, requiring reports from dealers and prescribing penalties for violations shall apply with equal force to the tax levied by this […]
Section 45-3-244.34 – Disposition of Funds.
Section 45-3-244.34 Disposition of funds. The proceeds from the tax authorized, less the amount or percentage of the actual cost of collection as may be agreed upon by the Commissioner of the Department of Revenue and the Barbour County Commission, shall be distributed to the Barbour County Commission with the funds earmarked for the Barbour […]
Section 45-3-244.35 – Construction and Application of Subpart.
Section 45-3-244.35 Construction and application of subpart. This subpart shall not be construed to apply to cigarettes, cigars, snuff, smoking tobacco, and like tobacco products stored by a wholesale dealer for the purpose of resale or reshipment outside of the county which are actually resold or reshipped. (Act 2003-135, 1st Sp. Sess., p. 428, §6.)
Section 45-3-245 – Levy of Tax; Collection and Enforcement; Disposition of Funds.
Section 45-3-245 Levy of tax; collection and enforcement; disposition of funds. (a) This section shall only apply to Barbour County. (b) As used in this section, state sales and use tax means the tax imposed by the state sales and use tax statutes including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, […]
Section 45-3-243.20 – Additional Tax for Public School Purposes in School Tax District No. 1.
Section 45-3-243.20 Additional tax for public school purposes in School Tax District No. 1. In addition to any taxes now authorized or that may hereafter be authorized by the Constitution and laws of the State of Alabama, there is hereby approved an additional special district ad valorem tax to be levied and collected annually in […]
Section 45-3-240 – Compensation.
Section 45-3-240 Compensation. The County Commission of Barbour County is authorized to compensate members of the board of equalization up to thirty dollars ($30) per diem as set by the commission. Compensation under this section shall be in addition to the provisions of Section 40-3-7. (Act 82-246, p. 319, §1.)
Section 45-3-241 – Procedure for Sale and Redemption of Lands.
Section 45-3-241 Procedure for sale and redemption of lands. (a) The provisions of this section shall apply to Barbour County. (b) The procedure for selling and redeeming lands for taxes in such county shall be the same as provided in Title 40, amended, except that all such duties as are required of and are performed […]
Section 45-3-242 – Election of Commissioner.
Section 45-3-242 Election of commissioner. Effective October 1, 1997, or upon occurrence of a vacancy in either the office of tax assessor or tax collector, there shall be a county revenue commissioner in Barbour County. A revenue commissioner shall be elected at the general election held in 1996 and at the general election held every […]
Section 45-3-242.01 – Powers and Duties.
Section 45-3-242.01 Powers and duties. The revenue commissioner shall perform all acts, duties, and functions required by law to be performed either by the tax assessor or by the tax collector relative to the assessment of property for taxation, the collection of taxes, the keeping of records, and the making of reports concerning assessment and […]