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 45-3-244 – County Privilege, License, or Excise Tax – Established.
Section 45-3-244 County privilege, license, or excise tax – Established. There is hereby imposed upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco or certain tobacco products in Barbour County a county privilege, license, or excise tax in the following amounts: (1) Five cents ($0.05) for each package of […]
Section 45-3-244.01 – County Privilege, License, or Excise Tax – Purpose and Intent.
Section 45-3-244.01 County privilege, license, or excise tax – Purpose and intent. Upon adoption of a resolution by the Barbour County Commission, every person, firm, corporation, club, or association that sells, stores, or receives for the purpose in Barbour County, any cigarettes, cigars, snuff, smoking tobacco and like tobacco products shall add the amount of […]
Section 45-3-244.02 – County Privilege, License, or Excise Tax – Failure to Add or Levy Tax; Penalty.
Section 45-3-244.02 County privilege, license, or excise tax – Failure to add or levy tax; penalty. It shall be unlawful for any dealer, storer or distributor engaged in or continuing in Barbour County in the business for which the tax is hereby levied to fail or refuse to add to the sales price and collect […]
Section 45-3-244.03 – County Privilege, License, or Excise Tax – Tax Stamps.
Section 45-3-244.03 County privilege, license, or excise tax – Tax stamps. The tax hereby authorized shall be paid by affixing stamps as is required for the payment of the tax imposed by Section 40-25-1 through Section 40-25-28. The State Department of Revenue shall have the same duties relative to the preparation and sale of stamps […]
Section 45-3-244.04 – Rules and Regulations.
Section 45-3-244.04 Rules and regulations. The State Department of Revenue is hereby authorized to promulgate and enforce rules and regulations to effectuate the purposes of this subpart. All such rules and regulations duly promulgated shall have the force and effect of law. (Act 90-605, p. 1112, §5.)
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 […]
Section 45-3-242.02 – Deputies, Clerks, and Assistants.
Section 45-3-242.02 Deputies, clerks, and assistants. When approved by the county commission, the revenue commissioner may appoint and fix the duties and compensation of a sufficient number of deputies, clerks, and assistants to adequately perform the duties of the office. The acts of deputies shall have the same force and legal effect as if performed […]