Section 45-37-260.01 – Installation of Traffic Control Devices.
Section 45-37-260.01 Installation of traffic control devices. (a) This section shall apply only to Jefferson County. (b) Regulations adopted by the Jefferson County Planning Commission or regulations adopted pursuant to Section 11-52-31, by a municipal planning commission governing the subdivision of land within Jefferson County or any municipality therein may include provisions permitting the owner […]
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.)
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 45-37-244 – Real Estate Business License Fee.
Section 45-37-244 Real estate business license fee. (a) Any law to the contrary notwithstanding, effective January 1, in the year following the ratification of an amendment to the Alabama Constitution of 1901, as amended, enacted during the current session of the Legislature and ratified by the people, an annual business license fee of twenty-two dollars […]