Section 45-35-245 – Levy, Collection, and Enforcement; Disposition of Funds.
Section 45-35-245 Levy, collection, and enforcement; disposition of funds. (a)(1) The Houston County Commission is hereby authorized to impose upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco or certain tobacco products in Houston County a county privilege, license, or tax in the following amounts: a. Five cents ($.05) […]
Section 45-35-250 – Dothan-Houston County Communications District Board.
Section 45-35-250 Dothan-Houston County Communications District Board. Repealed by Act 2015-347, §2(b) effective September 6, 2015. (Act 2005-114, p. 183, §§1, 2.)
Section 45-35-250.01 – Dotahn/houston County Enhanced 911 Board.
Section 45-35-250.01 Dotahn/Houston County Enhanced 911 Board. (a) The City of Dothan/Houston County Enhanced 911 Board shall consist of the following members: (1) Four members appointed by a majority vote of the Dothan City Commission. (2) One member appointed by a majority vote of the Houston County Commission. (3) The City of Dothan Police Chief, […]
Section 45-35-241.20 – Merging of Budgetary Operations.
Section 45-35-241.20 Merging of budgetary operations. (a) The Revenue Commissioner of Houston County is authorized to take the necessary action to merge the budgetary operations and functions of the office. The operational cost of the office shall be financed, on a pro rata share basis, from the net proceeds of state, county, and municipal ad […]
Section 45-35-244.06 – Procedures for Payment, Assessment, and Collection.
Section 45-35-244.06 Procedures for payment, assessment, and collection. All provisions of the state sales tax statutes with respect to payment, assessment, and collection of the state sales tax, making of monthly reports and keeping and preserving records with respect thereto, interest after the due date of the tax, penalties for failure to pay the tax, […]
Section 45-35-241.21 – Duties of Judge of Probate Transferred.
Section 45-35-241.21 Duties of judge of probate transferred. In Houston County, any duties of the judge of probate relating to manufactured homes, including, but not limited to, the collection of sales tax on sales between individuals and acting as the designated agent for the issuance of titles, may be transferred to the revenue commissioner. The […]
Section 45-35-242 – Levy of Tax.
Section 45-35-242 Levy of tax. There is levied in Houston County, Alabama, for the purpose of constructing and maintaining public roads, streets, bridges, and ferries, a privilege tax of not more than one cent per gallon on all gasoline or gasohol which is sold or delivered in the county, for the privilege of selling or […]
Section 45-35-242.01 – Administration.
Section 45-35-242.01 Administration. The License Commissioner of Houston County is authorized to administer this part and to provide such rules, regulations, and means as are required for the collection of such privilege tax, and for the collection of such late charges, interest, or fines as are hereinafter provided in this part. (Act 82-727, p. 183, […]
Section 45-35-242.02 – Disposition of Funds.
Section 45-35-242.02 Disposition of funds. All of the net proceeds of the privilege tax collected within the corporate limits of any incorporated city or town in Houston County, Alabama, shall be paid over to such incorporated city or town each month as collected and may be expended as may be directed by the constituted authorities […]
Section 45-35-242.03 – Repeal of Taxes Levied or Collected by Incorporated Cities or Towns.
Section 45-35-242.03 Repeal of taxes levied or collected by incorporated cities or towns. After July 8, 1982, no incorporated city or town in Houston County, Alabama, shall levy or collect a privilege license or excise tax on any liquid motor fuel upon the business of selling, delivering, withdrawing from storage, or keeping in storage such […]