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 45-39-245.11 – 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 […]
Section 45-39-245.12 – Reporting Requirements.
Section 45-39-245.12 Reporting requirements. Each taxpayer may comply with this subpart by filing with the Judge of Probate of Lauderdale County, Alabama, a copy of the report made by him or her to the Commissioner of Revenue of the State of Alabama, and paying to the judge of probate the tax due according to the […]
Section 45-39-245.40 – Definitions.
Section 45-39-245.40 Definitions. (a) The following words, terms, and phrases, as used in this subpart, shall have the following respective meanings except where the context clearly indicates a different meaning: (1) AUTHORITY. The Shoals Economic Development Authority, an agency or instrumentality of the county and Colbert County created pursuant to Subpart 1, commencing with Section […]
Section 45-39-245.41 – Authorization of Levy of Sales Tax.
Section 45-39-245.41 Authorization of levy of sales tax. (a) The governing body of the county is hereby authorized to levy and impose in the county, in addition to all other taxes of every kind now imposed by law, and to collect as herein provided, a privilege or license tax upon every person, firm, or corporation, […]
Section 45-39-245.42 – Authorization of Levy of Use Tax.
Section 45-39-245.42 Authorization of levy of use tax. (a) The governing body of the county is hereby authorized to levy and impose an excise tax, at the rate of one-half of one percent of the sales price of such property, or, if applicable, such lesser rate as may then be in effect as determined by […]