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 45-37-246 – License Procedures by Mail.
Section 45-37-246 License procedures by mail. (a) This section shall apply only in counties having a population of 300,000 or more according to the last or any subsequent federal census. (b) On or after September 1st of each year, the judge of probate of each county may, if he or she elects to do so, […]
Section 45-37-248 – Sales Tax Abatements.
Section 45-37-248 Sales tax abatements. (a) The Jefferson County Commission, by resolution or ordinance, may grant or ratify, or both, an abatement of all or part of county sales and use taxes on purchases of tangible personal property and uses of taxable services that are incorporated into an industrial development property in the county or […]
Section 45-37-248.01 – Community Fire Development, inc., Exempt.
Section 45-37-248.01 Community Fire Development, Inc., exempt. In Jefferson County, Community Fire Development, Incorporated, is exempt from the payment and collection of all county and municipal sales and use taxes. (Act 2001-961, 3rd Sp. Sess., p. 842, §1.)