Title 45

The provisions of this subpart pertaining to pretrial release shall be applied in conformity with the principles and guidelines set forth in Rules 7.2(a) and (b), 7.3, 7.4, and 7.5 of the Alabama Rules of Criminal Procedure. (Act 2024-320, §7.)

(a) Except as provided in subsection (b), any individual in Lawrence County charged with a non-capital, bailable offense, as a matter of right, shall be released pending trial on his or her personal recognizance or upon the execution of an appearance bond. (b) If a judge having j…

(a) A defendant who is released on an appearance bond or other security pursuant to this subpart and who knowingly fails to appear before any court or judicial officer as required shall incur a forfeiture of the bond or any security that was given or pledged for his or her releas…

(a) The Lawrence County Community Corrections and Court Services Commission is created. The commission shall be comprised of nine members as follows: the Chair of the Lawrence County Commission; the Sheriff of Lawrence County; the District Attorney of the Thirty-Sixth Judicial Ci…

The Lawrence County Commission and any municipality in Lawrence County may appropriate public funds and other public property and to make the same available, either by loan, grant, or otherwise, to the Lawrence County Community Corrections and Court Services Commission to assist …

(a) Any municipality in Lawrence County may elect to participate in the programs authorized by this subpart. The election shall be evidenced by a resolution adopted by the governing body of the municipality by which the municipality agrees to participate in the programs authorize…

Nothing in this subpart shall interfere with or prevent the exercise by any court of Alabama of its power to punish for contempt or for any crime committed under the laws of Alabama. (Act 2024-320, §13.)

The procedures prescribed in this subpart shall be cumulative and in addition to all other bail and release procedures provided by law. (Act 2024-320, §14.)

(a) In Lawrence County, the fee for issuance of a permit to carry a pistol in a vehicle or concealed on or about the person as provided in Section 13A-11-75 shall be twenty dollars ($20) which shall be collected by the sheriff. (b) Any and all monies collected pursuant to subsect…

(a) This section shall be operative only in Lawrence County. (b) There is in Lawrence County, the Lawrence County Recreation and Drug Abuse Program. The program shall be administered by the Lawrence County Recreation and Drug Abuse Program Board, consisting of the Circuit Judge, …

(a) In the courts of Lawrence County a subpoena requiring the attendance of a witness in any civil, criminal, or other case or proceeding, or before the grand jury, may be served by the sheriff personally or by leaving a copy thereof at the place of residence of the witness or in…

(a) In addition to all existing charges, fees, judgments, and costs of court, the clerk, sheriff, or other appropriate court official in the civil division of the District and Circuit Courts of Lawrence County shall increase the fees by seventeen dollars fifty cents ($17.50) per …

(a) Effective October 1, 1981, the Tax Assessor and Tax Collector of Lawrence County shall each receive an additional expense allowance of two thousand five hundred dollars ($2,500) per year, payable in equal monthly installments from the county treasury. The expense allowances h…

In Lawrence County, the tax assessor shall receive an additional expense allowance of three hundred fifty dollars ($350) per month, payable in equal monthly installments from the county treasury. The additional expense allowance shall be utilized to defer the costs of the additio…

(a) Beginning with the term of the revenue commissioner, the revenue commissioner shall receive an addition to his or her salary of three hundred fifty dollars ($350) per month, payable in equal monthly installments from the general fund of the county. This salary shall be in add…

The County Commission of Lawrence County is hereby authorized and empowered to employ an appraiser or appraisers to conduct ad valorem tax appraisal work on behalf of the county tax assessor’s office. The county commission may spend such funds out of the county general fund as is…

There is hereby created within the tax assessor’s office of Lawrence County a license division which shall issue all motor vehicle licenses issued through the tax assessor’s office. The county commission shall furnish suitable quarters and provide the necessary forms, books, stat…

The tax assessor shall perform all duties relating to the issuing of licenses on motor vehicles in the county which have heretofore been performed by the judge of probate and tax collector. The Judge of Probate and Tax Collector of Lawrence County are hereby relieved of all dutie…

The tax assessor shall keep at all times an accurate record of all motor vehicle licenses received by him or her from the Comptroller and of the disposition made of them, of all monies received, and of the licenses issued by him or her. He or she shall report to the Comptroller a…

Except as hereinafter provided, the tax assessor shall be entitled to charge and collect the same fees that are provided for by law. For the performance of duties relative to the recording of the transfer of the ownership of motor vehicles as prescribed in this code, the tax asse…

To prevent motor vehicles from escaping taxation and to provide for a more efficient procedure for assessment and collection of taxes due on same, no licenses shall be issued to operate motor vehicles on the public highways of this state, nor shall any transfer be made by the tax…

Before any vehicle can be assessed, the tax assessor shall be furnished the tag number presently on the vehicle unless such vehicle is new, in which case the tax assessor shall be furnished a bona fide bill of sale from the dealer showing when the vehicle was bought new. In the c…

The tax assessor, at his or her discretion, may mail an application for renewal of licenses to whom such license has been previously issued, such renewal forms required to be returned prior to the expiration date of the license. Such renewal forms may be in post card form and wit…

(a) At the expiration of the term of office of the office of Tax Assessor and the office of Tax Collector of Lawrence County, there shall be established the office of County Revenue Commissioner in Lawrence County. A county revenue commissioner shall be elected at the next genera…

(a) The Revenue Commissioner of Lawrence County may take the necessary action to merge 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 valo…

(a) In addition to all other taxes now imposed by law, there is hereby levied in Lawrence County a privilege or license tax of three percent on the business of renting rooms, lodging, or accommodations to transients as provided for in Chapter 26 of Title 40, as heretofore or here…

The tax levied under this part shall be collected by the county or the collection agency from time to time designated in writing by the governing body of the county to serve in such capacity for and on behalf of the county, the county or collection agency, as applicable, being he…

The tax levied under this part, except as otherwise provided, shall be due and payable in monthly installments on or before the twentieth day of the month next succeeding the month in which the tax accrues. On or before the twentieth day in each month after June 1, 2001, every pe…

Any person, corporation, partnership, firm, limited liability company, association, proprietorship, or other entity taxable under this part having a cash and credit business may report such cash business and the taxpayer shall thereafter include in each monthly report all credit …

On or before 30 days after the end of the tax year, each person, corporation, partnership, firm, limited liability company, association, proprietorship, or other entity liable for the payment of a privilege tax as levied by this part shall make a return showing the gross proceeds…

It shall be the duty of every person, corporation, partnership, firm, limited liability company, association, proprietorship, or other entity engaged in or continuing within the county any business taxed hereunder to keep and preserve suitable records of the gross proceeds of suc…

The monthly reports herein required to be made are not required to be made on oath, but wherever in this part any report is required to be sworn to, the same shall be sworn to by the taxpayer or his or her agent before some officer authorized to administer oaths, and any false st…

All reports or returns filed with the agency under this part shall be available for inspection by the governing body of the county, or any duly designated representative, at reasonable times during business hours. (Act 2001-561, p. 1130, §8.)

It shall be unlawful for any person, corporation, partnership, firm, limited liability company, association, proprietorship, or other entity engaged in or continuing within the county any business for which a license or privilege tax is required by this part to fail or refuse to …

The tax levied by this part, together with interest and penalties that may be imposed, shall constitute a debt due the county and may be collected by civil suit, in addition to all other methods provided by law and in this part. The taxes, together with interest and penalties, sh…

All provisions of the state lodging tax statutes with respect to payment, assessment, and collection of the state lodging tax, making of reports and keeping and preserving records with respect thereto, interest after due date of tax, and compliance generally with the state lodgin…

The provisions of this part are supplemental and shall be construed in pari materia with other laws regulating taxes; provided, however, those laws or parts of laws which are in direct conflict or inconsistent herewith are hereby repealed. (Act 2001-561, p. 1130, §13.)

This subpart shall apply only to Lawrence County. (Act 95-721, p. 1543, §1.)

Any sales and use tax, gross receipts tax, privilege license, or excise tax based on gross receipts, or similar tax levied by the Lawrence County Commission or for the benefit of the county shall be due and payable in monthly installments on or before the 20th day of the month ne…

Any tax to be collected pursuant to this subpart shall constitute a debt due the county as provided by law. The tax, together with interest and penalties with respect thereto, shall constitute and be secured by a lien upon the property of any person from whom the tax is due or wh…

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

The county commission may retain and deposit to the general fund of the county, for general fund purposes and uses, including the administration of this subpart, up to 10 percent of the total amount of any tax collected in the county under this subpart. The amount shall be in lie…

The provisions of this subpart shall be effective with respect to all sales and gross receipts levied by the county which are closed or received on and after October 1, 1995. The Alabama State Department of Revenue shall remain responsible for the collection of all taxes arising …

(a) The following words, terms, and phrases where used in this subpart shall have the following respective meanings except where the context clearly indicates a different meaning: (1) COMMISSIONER. The Commissioner of Revenue of the state. (2) COUNTY. Lawrence County in the State…

(a) The governing body of the county is hereby authorized to levy and impose in the county, in addition to all other taxes of every kind now imposed by law, and to collect as herein provided, a privilege or license tax on account of the business activities and in the amount to be…

(a) The governing body of the county is hereby authorized to levy and impose excise taxes on the storage, use, or other consumption of property in the county as hereinafter provided in this section: (1) An excise tax is hereby authorized to be levied and imposed on the storage, u…