Section 45-39-250.02 – Funding.
Section 45-39-250.02 Funding. (a) In order to provide funds for payment of the costs of the acquisition, establishment, purchase, construction, maintenance, enlargement, extension, lease, or improvement of cable systems, telecommunications equipment, and telecommunications systems, municipalities and municipal instrumentalities in Lauderdale County, within the limitations applicable under the Constitution of Alabama of 1901, may become indebted […]
Section 45-39-250.03 – Exercise of Eminent Domain.
Section 45-39-250.03 Exercise of eminent domain. In addition to all other powers, rights, privileges, and authority heretofore granted by law, in the exercise of the authority and power granted hereunder, municipalities and municipal instrumentalities in Lauderdale County may exercise all powers of eminent domain now or hereafter conferred on municipalities in this state. No municipality […]
Section 45-39-250.04 – Debt Limitation.
Section 45-39-250.04 Debt limitation. No action taken pursuant to this part shall create or authorize the incurrence of a debt by any municipality in Lauderdale County within the meaning of any state constitutional provisions or statutory limitation on debts. (Act 99-646, 2nd Sp. Sess., p. 87, §5.)
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 45-39-244.04 – Severability.
Section 45-39-244.04 Severability. None of the provisions of this part shall be applied in such manner as to violate the Commerce Clause of the Constitution of Alabama of 1901. Should any provision of this part be held invalid, the invalidity thereof shall not affect remaining provisions of this part. (Act 86-411, p. 599, §5.)
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 45-39-244.05 – Cost of Collection.
Section 45-39-244.05 Cost of collection. The State Department of Revenue shall charge Lauderdale County for collecting the county tax levied herein, an amount or percentage of total collections not to exceed 10 percent of the total amount of tax collected hereunder. Such charge for collecting the tax for the county may be deducted each month […]
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 45-39-244.06 – Disposition of Funds.
Section 45-39-244.06 Disposition of funds. (a) The Alabama Department of Revenue shall distribute the net proceeds of the lodging tax as follows: (1) Seventy-five percent of the net proceeds of the lodging tax shall be distributed to the Florence/Lauderdale Tourism Board. (2) Twenty-five percent of the proceeds shall be distributed to the municipality where the […]
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 […]