Title 45

The Sheriff of Macon County is authorized to employ a county jail administrator, who shall serve at the pleasure of the sheriff and shall perform such duties as the sheriff may direct. The salary of the county jail administrator shall not exceed sixteen thousand five hundred doll…

(a) The Sheriff of Macon County or the authorized agents of the sheriff may operate a jail store for prisoners within the confines of the county jail. The jail store shall be operated to serve the needs of the jail population. (b)(1) The sheriff shall establish and maintain a law…

(a) This subpart shall apply to Macon County. (b) Provided, however, that the implementation of this subpart shall be completely discretionary with the county commission. (Act 80-512, p. 791, § 1.)

Certain terms, as used in this subpart, shall have the following meaning: (1) BOARD. The county rehabilitation board composed of the probate judge, the district attorney, the sheriff, the circuit judge, the superintendent of education, the head of the ministerial conference, the …

The board shall adopt regulations and policies permitting the sheriff to extend the limits of the place of confinement of an inmate, as to whom there is reasonable cause to believe he or she will know his or her trust, by authorizing him or her under prescribed conditions, to lea…

The employer of an inmate involved in the work release program shall pay the inmate’s wages direct to the board. The board may adopt regulations concerning the disbursement of any earnings of the inmates involved in the work release program. The board is authorized to withhold fr…

The willful failure of an inmate to remain within the extended limits of his or her confinement or to return to the county jail within the time prescribed by the sheriff shall be deemed as an escape from the custody of the sheriff and shall be punishable as prescribed by law for …

Employees of the board or persons designated by the board are authorized to make investigations and recommendations pertaining to the validity of requests for job opportunities for inmates and to otherwise assist the sheriff in the implementation of the program herein authorized.…

The board or members of the board shall endeavor to secure employment for eligible inmates under this subpart subject to the following: (1) Such employment must be at a wage at least as high as the prevailing wage for similar work in the area or community where the work is perfor…

The board, at its discretion, may also allow an inmate to participate in the release program to further the inmate’s education. Under this section the inmate must follow all the rules and regulations prescribed for other inmates participating in the work release program. (Act 80-…

The board may adopt rules and allow the sheriff to grant furloughs or leave time not to exceed three consecutive days or 72 hours to inmates who the board deems are deserving. (Act 80-512, p. 791, § 9.)

No inmate granted privileges under this subpart shall be deemed to be an agent, employee, or involuntary servant of the board, state, or county, while involved in the free community or while going to and from employment, or other specified areas or while on furlough. (Act 80-512,…

The sheriff or person designated by the board shall prepare an annual report to be filed with the board not later than 60 days from the close of each fiscal year showing the operations and administrations and suggestions as deemed advisable. The board shall designate someone to k…

Anyone violating this subpart shall be guilty of a misdemeanor. (Act 80-512, p. 791, § 12.)

(a) In Macon 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-five dollars ($25), which shall be collected by the sheriff and deposited into the Sheriff’s Pistol Permit Fu…

(a) The Sheriff of Macon County, Alabama, is hereby authorized to make provisions for a law enforcement substation program throughout the county to the extent he or she deems necessary for improved law enforcement efforts. In order to foster and encourage the support of private c…

(a) The revenue commissioner, at his or her discretion, may mail an application for renewal of motor vehicle 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…

Effective October 1, 1991, upon the approval of a majority of the electors of Macon County, there is hereby created the office of county revenue commissioner for Macon County. Such revenue commissioner shall be elected at the general election in 1990 and at the general election e…

The offices of Tax Assessor and Tax Collector of Macon County are hereby abolished effective upon the implementation of this subpart, and the revenue commissioner shall perform all acts, duties, and functions required by law to be performed either by the tax assessor or the tax c…

Subject to the approval of the Macon County Commission, the county revenue commissioner shall appoint and fix the duties and compensation of a sufficient number of deputies, clerks, and assistants to adequately perform the duties of the office. The acts of the deputies or chief c…

Before entering upon the duties of office, the county revenue commissioner shall take the oath of office prescribed by Article XVI of the Constitution of Alabama of 1901, and execute a bond in such sum as may be fixed by the Macon County Commission, giving as security thereon a b…

The Macon County Commission shall provide the necessary offices for the county revenue commissioner and shall provide all stationery, equipment, and office supplies, not otherwise furnished by law, necessary for the efficient performance of the duties of the office. (Act 87-206, …

The county revenue commissioner shall collect and pay into the general fund of the county all fees, percentages, commissions, and other allowances which the tax assessor or the tax collector of the county are now or are hereafter may be by law authorized and directed to charge or…

Should either the offices of tax assessor or tax collector for Macon County be vacated for any reason whatsoever between June 18, 1987, and September 30, 1991, this subpart shall become effective immediately with the remaining office holder acting as county revenue commissioner f…

The purpose of this subpart is to promote the public convenience in Macon County by consolidation of the offices of tax assessor and tax collector into one county office. (Act 87-;206, p. 292, § 8.)

(a) The Revenue Commissioner of Macon 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 county, municipal, and any other ad val…

All duties, responsibilities, and liabilities regarding real property sales for failure to pay taxes and subsequent redemptions heretofore performed by the Judge of Probate of Macon County shall be transferred to and shall be performed by the Revenue Commissioner of Macon County.…

(a)(1) Pursuant to subsection (f) of Amendment 373 to the Constitution of Alabama of 1901, and a resolution heretofore adopted by the County Commission of Macon County after a public hearing, the county commission is hereby authorized to levy, in addition to any and all other tax…

This part shall apply only to Macon County. (Act 2015-414, p. 1250, § 1; Act 2015-449, p. 1451, § 1.)

For the purposes of this part, the following terms shall have the following meanings: (1) COUNTY COMMISSION. The County Commission of Macon County. (2) DISTRIBUTOR. Any person who engages in the selling of gasoline or motor fuel in this state and not in interstate commerce by who…

(a) Notwithstanding any provision of law, there is levied in addition to any other taxes an additional excise tax on persons selling, distributing, storing, or withdrawing from storage gasoline and motor fuel in an amount not to exceed two cents ($0.02) per gallon and may require…

On or before the 20th day of each month after the county commission has imposed the additional excise tax, each person upon whom the excise tax is imposed shall furnish to the county commission on forms prescribed by it a true and correct statement of all sales and withdrawals of…

Every distributor, retail dealer, or storer shall keep all books, documents, or papers to show the amounts of sale or withdrawals of gasoline and motor fuel for not less than two years. (Act 2015-414, p. 1250, § 5; Act 2015-449, p. 1451, § 5.)

Within 30 days after any tax has been imposed pursuant to this part, every distributor, retail dealer, or storer shall make a report to the county commission, on blanks furnished by it, showing the place and post office address at which the distributor, retail dealer, or storer i…

If any distributor, retail dealer, or storer of gasoline or motor fuel fails to make the reports, fails to comply with any regulation adopted for the collection of the tax by the county commission within the time required for making the reports, or fails to pay the tax imposed wi…

The county commission shall enforce this part and may examine the books, reports, and accounts of every distributor, retail dealer, or storer of gasoline or motor fuel on which the tax has been imposed. The county commission may make any and all rules and regulations deemed neces…

If any distributor, retail dealer, or storer in gasoline or motor fuel fails to make monthly reports or fails to pay the tax imposed under this part, the tax shall be deemed delinquent. A penalty in the amount of 25 percent of the tax liability shall be added to the amount due. I…

The acceptance of any amount paid pursuant to this part shall not preclude the collection of the amount which is actually due. The amount actually paid shall constitute a credit against the amount which is actually due. (Act 2015-414, p. 1250, § 10; Act 2015-449, p. 1451, § 10.)

Any distributor, storer, or dealer who violates this part or who fails to comply with any rule or regulation promulgated hereunder, may be restrained, and prosecution instituted by the Attorney General, or by counsel as the county commission directs, from distributing, selling, s…

An agent of any railroad company, bus or truck operator, or other transportation company or agency operating in the county shall report to the county commission on the fifteenth day of January, April, July, and October of each year all shipments of gasoline or motor fuel handled …

One-half of the proceeds of the tax imposed under authority of this part shall be paid into the road and bridge fund in the county treasury for use as provided in Section 45-44-242.13 and one-half of the proceeds shall be distributed to the Macon County Economic Development Autho…

Expenditures from the special fund provided for in Section 45-44-242.12 shall be made exclusively for the purpose of construction, improvement, and maintenance of public highways and bridges including administrative expenses in connection therewith, the retirement of securities e…

(a) This section shall be applicable only to Macon 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…

(a) If first approved by a majority of the qualified electors of Macon County who vote thereon at a referendum election held for that purpose, the court of county commissioners, board of revenue, or other like governing body of Macon County may by ordinance or resolution, levy an…

When a license tax or fee is imposed in accordance with Section 45-44-244, it shall be unlawful for any person to engage in or follow any trade, occupation, or profession, as defined in this subpart, within the county, on and after the law day of such levy, without paying such li…

As used in this subpart, or in any ordinance or resolution adopted in pursuance thereof, the following words or terms shall have the meaning ascribed to them, except where the context clearly indicates or requires a different meaning: (1) EMPLOYEE. Includes any person engaging in…