Section 45-39-245.45 – Enforcement; Civil Suit; Taxes a Lien.
Section 45-39-245.45 Enforcement; civil suit; taxes a lien. The taxes authorized to be imposed by this subpart shall constitute a debt due the county and may be collected by civil suit, in addition to all other methods provided by law and in this subpart. The taxes, together with interest and penalties with respect thereto, shall […]
Section 45-39-244.46 – Applicability of State Sales and Use Tax Statutes.
Section 45-39-244.46 Applicability of state sales and use tax statutes. 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 […]
Section 45-39-245.47 – Use of Proceeds.
Section 45-39-245.47 Use of proceeds. The entire proceeds derived by the county from the taxes herein authorized to be levied, including any income derived from the investment of such proceeds, shall be paid over and deposited, promptly upon receipt thereof, into a separate and distinct fund or account of the county, which shall be accounted […]
Section 45-39-245.48 – Effective Date; Reduction in Rates of Taxes; Termination of Levy of Taxes.
Section 45-39-245.48 Effective date; reduction in rates of taxes; termination of levy of taxes. (a) If the governing body of the county elects to levy or impose any of the taxes herein authorized to be levied and imposed, it shall specify, as the effective date of such levy, the first day of the second calendar […]
Section 45-39-245.49 – No Abatement of Taxes.
Section 45-39-245.49 No abatement of taxes. Notwithstanding any provision of law to the contrary, none of the taxes herein authorized to be levied and collected may be abated by any governmental or other public body pursuant to the provisions of Chapter 9B of Title 40. (Act 2007-352, p. 625, §10.)
Section 45-39-245.07 – Distribution of Funds.
Section 45-39-245.07 Distribution of funds. (a) In the event the provisions of subsection (a) of Section 45-39-245.06 are utilized for the collection of the taxes herein levied, the Judge of Probate of Lauderdale County shall at monthly intervals pay over any monies collected by him or her from such taxes, less his or her expense […]
Section 45-39-245.08 – Taxes in Addition to Other Licenses and Taxes.
Section 45-39-245.08 Taxes in addition to other licenses and taxes. Taxes hereby imposed applicable to Lauderdale County outside of the limits of the City of Florence, shall be in addition to all other licenses and taxes levied by law as a condition precedent to engage in any business taxable hereunder in Lauderdale County, outside the […]
Section 45-39-245.09 – Provisions Governing Time and Manner of Collection.
Section 45-39-245.09 Provisions governing time and manner of collection. In event the taxes herein levied are being collected by and paid to the Judge of Probate of Lauderdale County under this subpart, the taxes herein levied shall be due and collectible at the times and manner and as set out in the aforesaid Act 100 […]
Section 45-39-245.10 – Use of Funds – Outside City of Florence.
Section 45-39-245.10 Use of funds – Outside City of Florence. All revenues arising from the taxes hereby levied applicable to Lauderdale County outside the city limits of the City of Florence shall be used exclusively for public school purposes and solely for capital outlay, construction, and maintenance of the county public schools in Lauderdale County, […]
Section 45-39-245.11 – Use of Funds – City of Florence.
Section 45-39-245.11 Use of funds – City of Florence. All revenues arising from the taxes hereby levied applicable to the City of Florence in Lauderdale County shall be used exclusively for public school purposes in the City of Florence, including capital outlay, construction, and maintenance of city public schools and the payment of teachers’ salaries […]