Section 45-42-243.02 – Taxes as Lien to Property.
Section 45-42-243.02 Taxes as lien to property. All taxes imposed by this part, together with such interest and penalties as may be imposed herein, shall be a lien upon the property of any person, firm, or corporation due to pay such taxes under this part, and all of the provisions of the revenue laws of […]
Section 45-42-243.03 – Collection of Taxes.
Section 45-42-243.03 Collection of taxes. The taxes imposed by this part shall be collected by the State Department of Revenue at the same time and along with the collection by the department of taxes levied and collected for the State of Alabama under Act 100 1959 Second Special Session (Acts 1959, p. 298), and Article […]
Section 45-42-243.04 – Taxes in Addition to Other Licenses and Taxes.
Section 45-42-243.04 Taxes in addition to other licenses and taxes. The taxes imposed by this part 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 Limestone County, except as herein otherwise specifically provided. (Acts 1957, No. 68, p. 106, […]
Section 45-42-243.05 – Time and Manner of Collection.
Section 45-42-243.05 Time and manner of collection. The taxes levied by this part shall be due and collectible at the same times and manner as the state sales and use taxes, and as set out in Act 100 1959 Second Special Session (Acts 1959, p. 298), and Article 11 of Chapter 20 of Title 51 […]
Section 45-42-243.06 – Disposition of Funds.
Section 45-42-243.06 Disposition of funds. The proceeds of the taxes imposed by this part, when paid to the custodian of the county school funds of Limestone County, as provided in Section 4542243.03, shall be apportioned and used in the following manner: The custodian of the county school funds of Limestone County shall apportion such proceeds […]
Section 45-42-241 – County Revenue Commissioner.
Section 45-42-241 County revenue commissioner. (a) After September 30, 1987, there shall be a county revenue commissioner for Limestone County. A county revenue commissioner shall be elected at the general election in 1986 and at the general election every six years thereafter. The county revenue commissioner shall serve a term of six years commencing the […]
Section 45-42-243.30 – Financing Construction of Public Buildings.
Section 45-42-243.30 Financing construction of public buildings. (a) In order to provide funds for financing the cost of public buildings, the Limestone County Commission is hereby authorized by resolution to levy and provide for the assessment and collection of sales and use taxes, which shall be in addition to any and all other county taxes […]
Section 45-42-242 – Levy of Tax.
Section 45-42-242 Levy of tax. There is hereby imposed upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco or certain tobacco products in Limestone County a county privilege, license, or tax in the following amounts: (1) Five cents ($0.05) for each package of cigarettes, made of tobacco or any […]
Section 45-42-243.50 – Gasoline or Motor Fuel Exemptions.
Section 45-42-243.50 Gasoline or motor fuel exemptions. (a) The privilege tax imposed by Act 230, 1927 Regular Session (Local Acts 1927, p. 135), as amended by Act 98, Special Session 1936 (Local Acts 1936, p. 56), on gasoline or motor fuel shall not apply to the storage or sale of gasoline or motor fuel to […]
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 […]