Section 45-37-249.05 – Addition of Tax to Sales Price or Admission Fee.
Section 45-37-249.05 Addition of tax to sales price or admission fee. Each person engaging or continuing in a business subject to the sales taxes authorized to be levied by this part shall add to the sales price or admission fee and collect from the purchaser or the person paying the admission fee the amount due […]
Section 45-37-249.06 – Taxes Constitute Debt.
Section 45-37-249.06 Taxes constitute debt. The taxes authorized to be levied by this part shall a due the county. Such taxes, together with any interest and penalties permitted by law, shall constitute and be secured by a lien upon the property of any person from whom the tax or taxes are due or that is […]
Section 45-37-249.07 – Applicablity of State Provisions.
Section 45-37-249.07 Applicablity of state provisions. All provisions of the state sales tax statutes and state use tax statutes with respect to the payment, assessment, and collection of the state sales tax and state use tax, making of reports, keeping and preserving records, interest or penalties, or both, for failure to pay such taxes or […]
Section 45-37-249.08 – Disposition of Funds.
Section 45-37-249.08 Disposition of funds. (a) The proceeds of the taxes authorized herein collected each month by the county, after any deductions for cost of collection, shall be distributed at such times as shall be directed by the county commission in the priority and respective amounts set forth below: (1) First, for so long as […]
Section 45-37-249.09 – Jefferson County 2015 Sales Tax Fund.
Section 45-37-249.09 Jefferson County 2015 Sales Tax Fund. (a) There is hereby created a governmental fund of the county to be designated the Jefferson County 2015 Sales Tax Fund. The county commission shall maintain the 2015 Sales Tax Fund and shall administer it according to its normal fund administration procedures. (b) As promptly as practicable […]
Section 45-37-249.10 – Jefferson County Community Service Committee; Jefferson County Community Service Fund.
Section 45-37-249.10 Jefferson County Community Service Committee; Jefferson County Community Service Fund. (a) There is hereby created the Jefferson County Community Service Committee. The committee shall consist of four members, one of whom shall be elected by each of the Jefferson County Democratic House Delegation, the Jefferson County Republican House Delegation, the Jefferson County Democratic […]
Section 45-37-245.01 – Levy of Tax for Promotion of Jefferson County as Convention, Sporting, and Visitors’ Destination.
Section 45-37-245.01 Levy of tax for promotion of Jefferson County as convention, sporting, and visitors’ destination. (a) This section shall apply to Jefferson County. (b) In addition to all other taxes imposed by law, there is hereby levied a privilege or license tax, in the amount hereinafter prescribed against every person, organization, or other entity […]
Section 45-37-249.11 – Termination of Levy.
Section 45-37-249.11 Termination of levy. The taxes authorized to be levied by this part shall be levied only for so long as any refunding school warrants are outstanding and are not defeased or otherwise fully paid, and when all refunding school warrants have been fully paid in accordance with the terms thereof, the levy of […]
Section 45-37-245.02 – Levy of Tax for Support and Operation of Birmingham-Jefferson Civic Center Authority.
Section 45-37-245.02 Levy of tax for support and operation of Birmingham-Jefferson Civic Center Authority. (a) In addition to all other taxes imposed by law, there is hereby levied an additional privilege or license tax in the amount hereinafter prescribed against any person, organization, or other entity engaging in the county in the business of renting […]
Section 45-37-260 – County Planning Commission.
Section 45-37-260 County planning commission. In Jefferson County, any county planning commission established under Act No. 344, H. 775, 1947 Regular Session (General Acts of 1947, p. 217) or Act No. 581, H. 1012, 1947 Regular Session (General Acts of 1947, p. 404) shall consist of 15 members; three designated and 12 appointed members. Within […]