Title 45

It is the intent of the Legislature to provide for the financing of a system for fire protection, fire prevention, emergency medical services, and related services and facilities for the benefit of the inhabitants of the county in areas in which the services and facilities might …

As used in this part, the following words and phrases shall have the following meanings: (1) ASSOCIATION. The Coosa County Association of Volunteer Fire Departments. (2) AUTHORIZING AMENDMENT. Amendment No. 724 of the Constitution of Alabama of 1901, as amended, proposed by Act N…

The revenue commissioner is authorized to collect, beginning October 1st 2003, and each successive year in all districts, a fire protection fee with respect to each dwelling and business located within the boundaries of each district. The fire protection fee shall be levied, coll…

To be eligible to receive proceeds from the fire protection fee, each department shall be a member in good standing in the Coosa County Association of Volunteer Fire Departments. For the purpose of this part, “good standing” is defined as being current on all association dues, be…

Proceeds from the fire protection fee may be used at the discretion of the individual department for fire protection, fire prevention, and emergency medical services to include, but not be limited to, fire or emergency medical equipment, fire or emergency medical supplies, traini…

The association may, after approval by a majority vote of member departments in good standing, establish and define the boundaries of one or more districts within the boundaries of the county for purposes of collection and distribution of the fire protection fee. Upon creation of…

The association may, with the consent of the affected district or districts and approval by a two-thirds majority vote of member departments in good standing, alter the boundaries of any district. The alteration may include, but not be limited to, consolidation of territory of on…

If the annexation of territory in a district by an existing municipality or the creation of a new municipality takes in the property on which an existing fire station is located or reduces the size of the district so that the association, after approval of a majority vote of memb…

The following are exempt from the fire protection fee levied by this part: (1) A dwelling, business, or building which is owned by the federal government, or the state, a county, or a municipality. (2) A building used or to be used for religious, educational, or charitable purpos…

The revenue commissioner shall collect the fire protection fee from owners of dwellings and businesses, and shall collect the fire protection fee from the owners of mobile homes, house trailers, and units of manufactured housing at the time of issuance or renewal of yearly decals…

The association shall retain five percent of the gross proceeds from each district to be used, after approval by a majority vote of member departments in good standing, for countywide fire protection, fire prevention, and emergency medical services to include, but not be limited …

The personnel of volunteer fire departments provided for in this part shall not be considered employees, servants, or agents of the county and the members of the commission and the employees of the county shall not be liable in either the official capacity or in a private capacit…

(a) The Coosa County Commission shall reimburse the offices of the revenue commissioner and the judge of probate from the general fund of the county the amount of any monetary loss, arising or caused by error, if the mistake or omission was caused without their personal knowledge…

(a) The Coosa County Board of Health shall designate the services rendered by the county health department for which fees may be charged and shall set the fee to be charged for each service. The health department is authorized to charge and collect such fees. All fees collected s…

(a) The Coosa County Health Department may, at its discretion, enforce littering laws, and other laws relating to littering in Coosa County, in addition to health laws and regulations governing the control and disposal of solid waste in Coosa County, and shall be empowered with t…

(a) In Coosa County, there is created and established the office of county license inspector. With the approval of the county commission, the chair of the county commission shall appoint the license inspector, who shall serve at the pleasure of such appointing authority. (b) The …

(a) In Coosa County, unless otherwise posted, the speed limit to operate a motor vehicle on any unpaved county road shall be 35 miles per hour. (b) For purposes of this section, the term “unpaved county road” shall mean any road or highway under the jurisdiction of the county, th…

(a) The Sheriff of Coosa County shall continue to receive the annual salary the sheriff is receiving on October 1, 2026, for the remainder of the term of office that commenced on January 16, 2023. (b)(1) Beginning on October 1, 2026, in addition to the salary provided in subsecti…

(a)(l) The sheriff shall keep and maintain a permanent record of all abandoned and stolen personal property recovered by the sheriff’s office. These records shall state the description of the property, the date of recovery of the property, the serial or other identifying number o…

(a) The Sheriff of Coosa County, or the authorized agents of the sheriff, may operate a jail store and a telephone system for prisoners within the confines of the county jail. The jail store and a telephone system shall be operated to serve the needs of the jail population. (b)(l…

In Coosa County, the total fee for issuance of a permit to carry a pistol as provided by Section 13A-11-75, shall be twenty-five dollars ($25) per year, except that for persons age 65 and over, the fee shall be fifteen dollars ($15) per year, which shall be collected by the sheri…

No municipality whose corporate limits do not lie within or extend into and embrace and include a portion of Coosa County shall have or exercise police jurisdiction within Coosa County; nor shall any such municipality exercise police jurisdiction, police powers, or taxing powers …

(a) Any individual employed by the Coosa County Sheriff’s office as a law enforcement officer for a period of 10 years or more who retires from the department in good standing may receive from the sheriff, without cost, a retired badge, a retired commission card, and a pistol, pr…

(a)(1) On or after May 12, 2016, a person qualifying for election to the office of sheriff in Coosa County or any person appointed to serve as a sheriff shall meet all of the following minimum qualifications, in addition to any other qualifications required by law: a. The person …

(a) For purposes of this section, the following words have the following meanings: (1) CREDIT CARD. A line of credit issued by a domestic lender or credit card bank. (2) DEBIT CARD. A card issued by a bank in relation to a checking or savings account authorized by law to be expen…

(a) At the expiration of the terms of office, or if a vacancy occurs in either the office of Tax Assessor or the office of Tax Collector of Coosa County before such date, then immediately upon the occurrence of such vacancy there shall be the office of county revenue commissioner…

(a) The provisions of this section shall apply to Coosa County. (b) The procedure for selling and redeeming lands for taxes in such 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 proba…

(a) The Revenue Commissioner of Coosa County shall continue to receive the annual salary the revenue commissioner is receiving on October 1, 2026, for the remainder of the current term of office which commenced on October 1, 2023. (b)(1) Beginning on October 1, 2026, in addition …

(a) This part shall apply only to Coosa County, Alabama. (b) As used in this section, the following words and terms shall have the meanings ascribed to them as follows: (1) BUSINESS. All activities engaged in, or caused to be engaged in, by any person with the object of gain, pro…

(a) This section shall be applicable only to Coosa County. (b) There is levied and imposed, in addition to all other taxes of every kind now imposed by law, a privilege or license tax upon every person, firm, or corporation engaging in the business of renting or furnishing any ro…

This part shall only apply to Coosa County. (Act 2000-462, p. 860, §1.)

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. (Act 2000-462, p. 860, §2.)

(a) The County Commission of Coosa County may levy, in addition to all other taxes, a one cent sales and use tax parallel to the state sales and use tax. (b) The gross receipts of any business and the gross proceeds of all sales which are presently exempt under the state sales an…

The tax levied by this part shall be collected by the State Department of Revenue 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 person subject to the tax shall file with the department a report in …

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 Coosa 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 shall …

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 Coosa 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 Coosa County Commission. The charge shall not exceed two percent of the total amount of the tax…

When used in this part, the following words and phrases shall have the following meanings: (1) DEPARTMENT. The State Department of Revenue. (2) EARTHEN MATERIALS. Materials covered in this part which include sand, clay, silt, loam, dirt, gravel, rock, sand-gravel, clay-gravel, sa…

(a)(1) There is levied, in addition to all other taxes imposed by law, an excise and privilege tax on every person severing earthen materials except graphite within Coosa County. The tax shall be paid to the Department of Revenue at the rate of twenty-five cents ($.25) per ton by…

Every producer shall within 20 days after the end of each calendar month, whether or not the producer shall have severed or sold any earthen materials or graphite during that month, file with the Department of Revenue a report which shall set forth, in a form prescribed by the de…

Purchasers and transporters of a product severed in Coosa County shall file a report with the department on forms prescribed by the department within 20 days after the end of each calendar month in which the purchaser or transporter purchased or transported earthen material or gr…

The taxes imposed by this part shall constitute a debt due Coosa County and may be collected by civil suit, in addition to all other methods provided by law. The taxes, together with interest thereon, shall constitute and be secured by a lien upon the property of any person from …

The department shall charge Coosa County for collecting the county taxes levied herein an amount or percentage of total collections not to exceed five percent of the total amount of taxes collected on earthen material and one percent of the total taxes collected on graphite. The …

The proceeds from taxes levied by this part shall be deposited in a separate account to be used for the maintenance, restoration, and replacement of county bridges and roads and for other general county purposes. (Act 99-544, p. 1177, §7.)