Section 45-37-249 – Applicability.

Section 45-37-249 Applicability. This part shall only apply to Jefferson County. (Act 2015-226, §1.)

Section 45-37-249.01 – Legislative Findings; Construction of Part.

Section 45-37-249.01 Legislative findings; construction of part. (a) It is the intention of the Legislature by the passage of this part to authorize the county to levy and provide for the collection of, in addition to all other taxes authorized by law, except as provided in Section 45-37-249.03, a sales tax and a use tax […]

Section 45-37-249.02 – Definitions.

Section 45-37-249.02 Definitions. (a) As used in this part, the following words, terms, and phrases shall have the following respective meanings except where the context clearly indicates a different meaning: (1) ACT 405. Act 405 of the 1967 Regular Session of the Legislature (Acts 1967, p. 1021), as amended. (2) AVERAGE DAILY MEMBERSHIP. The meaning […]

Section 45-37-249.03 – Levy of Taxes Authorized; Relation to Other Taxes.

Section 45-37-249.03 Levy of taxes authorized; relation to other taxes. (a) Subject to subsection (d), the county commission is authorized, by resolution duly adopted, to levy, in addition to all other taxes now imposed or authorized by law, and to collect as herein provided, a privilege or license tax, herein called a sales tax, against […]

Section 45-37-249.04 – Administration and Collection of Taxes.

Section 45-37-249.04 Administration and collection of taxes. Pursuant to and in conformity with Article 1 of Chapter 3 of Title 11, the county may, by ordinance or resolution, administer and collect, or contract for the collection of, the sales and use taxes authorized by this part. (Act 2015-226, §5.)

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 45-37-249.11 – 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 […]