Title 45

(a) Subject to the referendum election approval of a majority of the qualified electors of Bibb County, effective October 1, 1988, there is hereby levied an additional two mill ad valorem tax on all taxable property in Bibb County. (b) The net proceeds of the additional two mill …

(a) The following words and phrases used in this section, and others evidently intended as the equivalent thereof, shall, in the absence of a clear implication herein otherwise, be given the following respective interpretations herein: (1) “Amendment No. 3” means that certain ame…

(a) In addition to all other fees and costs provided by law, a special transaction fee of three dollars ($3) shall be paid to the Bibb County Tax Collector when a parcel of property is assessed for ad valorem taxes and ad valorem taxes are collected. The special additional transa…

(a) The Bibb County Commission is hereby authorized to levy and provide for the collection of an additional sales and use tax, paralleling the state sales and use taxes, on any sales and use in Bibb County in an amount of one cent ($.01) per dollar of gross sales or usage. (b) Th…

(a) All words, terms, and phrases that are defined in Article 1 of Chapter 23 of Title 40 shall, where used in this section have the meanings respectively ascribed to them in Article 1 except where the context herein clearly indicates a different meaning. In addition, the followi…

The Legislature hereby finds and declares that it is necessary, desirable, and in the best interests of the residents of the county that the Bibb County Commission be provided additional flexibility with respect to its revenue sources and budget and that providing additional fund…

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

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

The tax levied by this subpart 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. (Act 2019-332, §4.)

Each person engaging or continuing in a business subject to the tax levied by this subpart 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 or to…

The tax levied by this subpart shall constitute a debt due Bibb 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 county may appo…

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

Notwithstanding the other provisions of this subpart, the levy of any sales and use tax pursuant to the authority of this subpart shall not be effective until the county and the Bibb County Commission shall have retired and paid in full, or made irrevocable arrangements for the p…

The proceeds from all taxes collected under this subpart shall be remitted to Bibb County and deposited in the Bibb County General Fund. Eighty percent of the net proceeds after the cost of collection shall be distributed to the Bibb County Board of Education to be used for the a…

(a) The Bibb 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 Bibb County a county privilege, license, or excise tax up to the following amounts…

The Tax Assessor/Collector of Bibb County, respectively, 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 any state, county, and municipal ad valorem t…

In Bibb County, any supernumerary tax assessor-collector serving on August 1, 2016, shall be entitled to a three percent cost-of-living increase in compensation. The sum to cover the cost-of-living increase shall be deducted on a pro rata millage basis by the tax collecting offic…