Section 45-48-241.30 – Issuance of Mobile Home Identification Decals by Mail.
Section 45-48-241.30 Issuance of mobile home identification decals by mail. (a)(1) The tax collector in Marshall County, with the approval of the county governing body, may issue mobile home identification decals by mail, using the United States Postal Service, or its successor, upon the written application of a resident/owner of a mobile home signed by […]
Section 45-48-244.30 – Collection and Distribution of Lodgings Taxes.
Section 45-48-244.30 Collection and distribution of lodgings taxes. In Marshall County, all laws to the contrary notwithstanding, all motel and hotel or other like lodging accommodations or facilities located in Lake Guntersville State Park are hereby required to collect from their patrons all lodgings taxes heretofore authorized by Section 40-26-1 and Subpart 1. The amount […]
Section 45-48-241.31 – Additional Motor Vehicle Tag Fees Authorized.
Section 45-48-241.31 Additional motor vehicle tag fees authorized. (a)(1) For purposes of this section, the term motor vehicle means a motor vehicle as defined in Section 40-12-240, as amended, excluding any trailer qualifying as a utility trailer. (2) The Marshall County Commission outside of the corporate limits of any city in any part of which […]
Section 45-48-245 – Levy of Tax for Public School Purposes.
Section 45-48-245 Levy of tax for public school purposes. (a) In order to provide funds for the benefit of the public schools in Marshall County, the Marshall County Commission is hereby authorized to levy and to provide for the assessment and collection of any sales and use taxes generally paralleling the state sales and use […]
Section 45-48-241.50 – Sale and Redemption of Lands.
Section 45-48-241.50 Sale and redemption of lands. The procedure for selling and redeeming lands for taxes in Marshall County shall be the same as provided in Title 40, as amended, except that all such duties as are required of and are performed by the judge of probate shall be transferred to and be performed by […]
Section 45-48-246 – Levy and Collection of Tax.
Section 45-48-246 Levy and collection of tax. (a) The Marshall County Commission may levy from each producer of coal in Marshall County a privilege or license tax to be known as a severance tax. The rate of the tax shall be established by the county commission. (b) The tax herein levied shall be in addition […]
Section 45-48-241.51 – Reappraisal of Taxable Property.
Section 45-48-241.51 Reappraisal of taxable property. (a) Pursuant to Division 1, commencing with Section 40-7-60, of Article 2 of Chapter 7 of Title 40, the Alabama Department of Revenue shall immediately initiate the implementation of a program of reappraisal of all taxable property in Marshall County. (b) Prior to the completion of the reappraisal provided […]
Section 45-48-247 – Levy of Tax.
Section 45-48-247 Levy of tax. (a) The Marshall County Commission is hereby authorized to impose upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco or certain tobacco products in Marshall County a county privilege, license, or excise tax in the following amounts: (1) Two cents ($0.02) for each package […]
Section 45-48-241.70 – Financing of Office.
Section 45-48-241.70 Financing of office. (a) The Revenue Commissioner of Marshall County shall be responsible for the budgetary operations and functions of his or her office. The expenses of the office shall be financed on a pro rata share basis from the proceeds of ad valorem taxes collected in the office. Any funds retained by […]
Section 45-48-242 – Additional Tax on Wholesale Price of Spirituous or Vinous Liquors.
Section 45-48-242 Additional tax on wholesale price of spirituous or vinous liquors. In Marshall County, in addition to all other taxes of every kind now imposed by law, there is hereby levied and shall be collected a county tax at the rate of five percent upon the wholesale price of all spirituous or vinous liquors […]