Section 45-42-260 – Authority to Zone County Property Outside Corporate Limits of Municipality.
Section 45-42-260 Authority to zone county property outside corporate limits of municipality. (a) The Limestone County Commission may divide any territory at its discretion within the county, but outside of the corporate limits of any municipality in the county into business, industrial, and residential zones or districts including, but not limited to, zones or districts […]
Section 45-42-242.01 – Tax to Be Added to Sales Price of Tobacco Products.
Section 45-42-242.01 Tax to be added to sales price of tobacco products. Upon adoption of a resolution by the Limestone County Commission, every person, firm, corporation, club, or association that sells, stores, or receives for the purpose in Limestone County any cigarettes, cigars, snuff, smoking tobacco, and like tobacco products shall add the amount of […]
Section 45-42-244 – Use of Proceeds for Indigent Health Care.
Section 45-42-244 Use of proceeds for indigent health care. The Limestone County Commission is hereby authorized and empowered to use, and pay from, the unencumbered proceeds of any and all special county tax or taxes levied pursuant to Amendment 125, Constitution of Alabama of 1901, to defray the expense of indigent health care in Limestone […]
Section 45-42-242.02 – Violations.
Section 45-42-242.02 Violations. It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in Limestone County in the business for which the tax is hereby levied to fail or refuse to add to the sales price and collect from the purchaser the amount due on account of the tax herein provided […]
Section 45-42-250 – Transfer of Water From Tennessee River Basin.
Section 45-42-250 Transfer of water from Tennessee River Basin. (a) This section shall apply only in Limestone County. (b) The Legislature of the State of Alabama finds the following: (1) It is in the best interest of the State of Alabama and the people of Limestone County to protect the Tennessee River and its watershed […]
Section 45-42-242.03 – Tobacco Stamps.
Section 45-42-242.03 Tobacco stamps. The tax hereby authorized shall be paid by affixing stamps as is required for the payment of the tax imposed by Section 40251 to Section 402528, inclusive. The State Department of Revenue shall have the same duties relative to the preparation and sale of stamps to evidence the payment of such […]
Section 45-42-242.04 – Promulgation of Rules and Regulations.
Section 45-42-242.04 Promulgation of rules and regulations. The State Department of Revenue is hereby authorized to promulgate and enforce rules and regulations to effectuate the purposes of this part. All such rules and regulations duly promulgated shall have the force and effect of law. (Act 89278, p. 438, § 5.)
Section 45-42-242.05 – Application of Laws, Rules, and Regulations.
Section 45-42-242.05 Application of laws, rules, and regulations. All laws, and rules and regulations of the Department of Revenue, relating to the manner and time of payment of the tax levied by Section 40251 to Section 402528, inclusive, requiring reports from dealers and prescribing penalties for violations shall apply with equal force to the tax […]
Section 45-42-242.06 – Disposition of Funds.
Section 45-42-242.06 Disposition of funds. The proceeds from the tax hereby authorized less the actual cost of collection, not to exceed five per centum, shall be paid by the State Department of Revenue to the Alabama Forestry Commission to be used for the purposes of fire protection in Limestone County. These funds shall be payable […]
Section 45-42-242.07 – Construction and Application.
Section 45-42-242.07 Construction and application. (a) None of the provisions of this part shall be applied in such manner as to be in violation of the commerce or other clauses of the federal or state constitution. (b) This part shall not be construed to apply to cigarettes, cigars, snuff, smoking tobacco, and like tobacco products […]