Title 45 — Title 45

(a) The collection of taxes pursuant to Act No. 2014-162 or Act No. 2014-422 is hereby ratified, approved, validated, and confirmed; provided, however, that if the county adopts an authorizing resolution pursuant to Section 45-11-245.10, the sole authority for taxes collected pur…

County. Any designation made by the governing body of the county prior to the adoption of the authorizing resolution of The Chilton County Health Care Authority as the agent of the county to receive and apply the proceeds of the taxes herein authorized (or the taxes authorized, o…

Any pledge or assignment of the taxes herein authorized (or the taxes authorized, or attempted to be authorized, by Act No. 2014-162 or Act No. 2014-422) made by The Chilton County Health Care Authority prior to the adoption of the authorizing resolution for the benefit of bonds …

The provisions of this part are severable. If any part of this part is declared invalid or unconstitutional, that declaration shall not affect the part which remains. Without limiting the severability provided in the preceding sentence, it is the intent of the Legislature that th…

As used in this part, the following words have the following meanings: (1) COUNTY. Chilton County. (2) SALES AND USE TAX. A tax imposed by the state sales and use tax statutes and such other acts applicable to Chilton County, including, but not limited to, Article 1 and Article 2…

(a) The Chilton County Commission, upon a majority vote of the members and in addition to all other taxes, may levy a sales and use tax in an amount up to one percent on sales, use, storage, consumption, or gross receipts in the county and, in addition, may levy a sales and use t…

The taxes levied by this part shall be collected at the same time and in the same manner as the state sales and use taxes are collected in the county and those sales and use taxes applicable only to the county. History: (Act 2019-170, §4.)

Each person engaging or continuing in a business subject to the taxes levied by this part shall add to the sales price and collect from the purchaser the amount due by the taxpayer because of the sale or use. It shall be unlawful for any person subjected to the tax to fail to ref…

The taxes levied by this part shall constitute a debt due Chilton County. The taxes, together with any interest and penalties, shall constitute and be secured by a lien upon the property of any person from whom the tax is due or who is required to collect the taxes. The county sh…

All existing provisions of the sales and use tax statutes, whether imposed by state statutes or local act applicable to Chilton County, with respect to the payment, assessment, and collection of the sales and use tax, making of reports, keeping and preserving records, penalties f…

All taxes collected under this part shall be remitted to Chilton County and deposited in the Chilton County General Fund earmarked for infrastructure, public safety, and economic development in the county. History: (Act 2019-170, §8.)

The authority for the Chilton County Commission to levy any sales and use taxes pursuant to this part shall expire on May 15, 2054, unless the taxes are renewed by a majority vote of the Chilton County Commission. History: (Act 2019-170, §9.)

As used in this part, state sales and use tax means the tax imposed by the state sales and use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. History: (Act 96-631, p. 1002, §2.)

(a) The County Commission of Chilton County may levy, in addition to all other taxes, including, but not limited to, municipal gross receipts license taxes, a one cent privilege license tax against gross sales or gross receipts. Notwithstanding the foregoing, the amount authorize…

The tax levied by this part shall be collected by the State Department of Revenue, the county, or by contract to a business that collects sales tax at the same time and in the same manner as state sales and use taxes are collected. On or prior to the date the tax is due, each per…

Each person engaging or continuing in a business subject to the tax levied by this part, shall add to the sales price or admission fee and collect from the purchaser or the person paying the admission fee the amount due by the taxpayer because of the sale or admission. It shall b…

The tax levied by this part shall constitute a debt due Chilton County. The tax, together with any interest and penalties, Shall constitute and be secured by a lien upon the property of any person from whom the tax is due or who is required to collect the tax. The department shal…

All provisions of the state sales and use tax statutes with respect to the payment, assessment, and collection of the state sales and use tax, making of reports, keeping and preserving records, penalties for failure to pay the tax, promulgating rules and regulations with respect …

The department shall charge Chilton County for collecting the tax levied under this part in an amount or percentage of total collections as may be agreed upon by the commissioner and the Chilton County Commission. The charge shall not exceed five percent of the total amount of th…

Act 96-631 of the 1996 Regular Session (Acts 1996, p. 1002) authorized the Chilton County Commission to levy an additional sales and use tax for the purpose of financing a new county jail. When the bonds to finance the jail were retired, Act 96-631 provided for the tax to be levi…

Effective beginning with the fiscal year beginning October 1, 2019, the Chilton County Commission may appropriate principal and interest from the trust account established in Section 45-11-247.06 for the maintenance and repair of the county jail as follows: For the fiscal year be…

In Chilton County, effective at the end of the current term of office, the office of constable provided for in each election precinct pursuant to Chapter 23, Title 36, is abolished. History: (Act 2004-495, p. 928, §1.)

In Chilton County, effective beginning the next term of office, the coroner shall receive an annual salary of nine thousand two hundred eighty-two dollars ($9,282) per year, which salary shall be payable in equal monthly installments from the general fund of the county. The salar…

The Coroner of Chilton County is hereby authorized to appoint one or more deputies, as he or she deems necessary, who shall hold office at the pleasure of the coroner and perform such duties, from time to time, as the coroner may direct. History: (Act 91-507, p. 898, §1.)

In addition to any and all other salary, compensation, and expense allowances provided for by law, the chair and members of the County Commission of Chilton County shall each receive an additional expense allowance of one hundred dollars ($100) per month to be paid out of the cou…

Repealed by Act 2007-292, p. 523, §3, effective June 7, 2007.

(a) This section shall apply only in Chilton County. (b) Effective for the election of the county commission in November 2008 and thereafter, the Chilton County Commission shall be composed of five members elected from single-member districts. The member from each respective dist…

Administration Fund. (a) In Chilton County, in addition to all other fees, there shall be taxed as costs the sum of five dollars ($5) in each civil or quasi-civil action at law, suit in equity, criminal case, quasi-criminal case, proceedings on a forfeited bail bond or proceeding…

(a) In all criminal, quasi-criminal, and traffic cases in district, circuit, and municipal courts in Chilton County, there shall be taxed as costs an additional ten dollars ($10) in each case. The additional court costs shall be collected in all cases where the defendant is adjud…

The Chilton County Judge of Probate shall mail forms to all registered boat owners within the county to allow boat owners to complete such application forms for ordering the annual certificate of registration and pay for any taxes and tags or decals by mail so that the tag or dec…

(a) The Judge of Probate of Chilton County shall not receive for record or permit the recording of an instrument in which the title to real property, or of any interest therein, or lien thereon, is conveyed, granted, encumbered, assigned, or otherwise disposed of, unless such an …

In Chilton County, a special recording fee of eight dollars ($8) shall be paid to the county and collected by the judge of probate for each real property instrument and each personal property instrument that may be filed for record in the office of the judge of probate and for th…

Effective beginning the next term of office after March 15, 2018, the Judge of Probate of Chilton County shall receive an annual salary of eighty thousand dollars ($80,000) per year payable in equal monthly installments from the general fund of the county in the same manner as ot…

REPEALED IN THE 2016 FIRST SPECIAL SESSION BY ACT 2016-466 EFFECTIVE AUGUST 30, 2016. History: (Act 2014-214, p. 650, §§1-5.)