Title 45

All money derived from license taxes or fees levied pursuant to this subpart shall be paid into the county general fund and appropriated in the same manner as other money in the fund. (Act 81-987, 1st Sp. Sess, p. 170, § 8.)

As used in this subpart, the following words shall have the following meanings: (1) COUNTY. Macon County. (2) EMPLOYEE. Any person engaging in or following any trade, occupation, or profession within the meaning of subdivision (8). (3) EMPLOYER. Any person, business, firm, corpor…

In addition to any and all other taxes or fees heretofore or hereafter levied in Macon County, the Macon County Commission may levy a payroll or privilege fee upon any person who performs a trade, occupation, or profession in those areas of the county not subject to an occupation…

Each employer shall deduct from each payment due each employee the amount of the fees due from each employee beginning on the 1st day of January, 1998. The payments required to be made on account of the deductions by employers shall be made monthly to the county for the monthly p…

When a monthly or quarterly return is not filed by an employer and the fees are not paid, the employee for whom no return has been filed and no payment has been made shall file a return with the revenue commissioner on or before the first day of the second month following the end…

The revenue commissioner shall collect and receive all fees and keep records showing the amounts received from each employer. The revenue commissioner shall prescribe printed forms and shall make the forms available at his or her office. (Act 97-522, p. 912, § 5.)

The revenue commissioner or his or her designee may examine the books, papers, and records of any employer or licensee to determine the accuracy of any return made, or if no return was made, to ascertain the amount of fees due. Each employer or licensee shall give to the revenue …

The revenue commissioner may prescribe, adopt, promulgate, and enforce reasonable rules and regulations relating to the administration and enforcement of this subpart, including, but not limited to, provisions for the reexamination and correction of returns as to which overpaymen…

Any information received by the revenue commissioner or any other official, agent, or employee of the county as a result of any returns, investigations, hearings, or verifications required or authorized by this subpart shall be confidential. Any person or agent releasing that inf…

(a) All fees imposed by this subpart which are delinquent shall bear interest at the rate of 10 percent per annum, and any person who has failed to pay the fees when they became due shall be charged a penalty of five percent of the amount of the unpaid fees. Any person or employe…

The revenue commissioner, for good cause, may extend the time for making any return required under this subpart, but the time for filing any such return shall not be extended for a greater period than 30 days from the day the return is due to be made and shall not prevent penalty…

All revenues derived from fees under this subpart less a five percent collection fee, shall be paid by the revenue commissioner to the county commission, and shall be used and expended as follows: (1) Fifty percent shall be distributed to the Macon County Health Care Authority. (…

(a) When used in this section, the following terms shall have the following meanings: (1) PERSON. Any individual, firm, partnership, corporation, association, or combination who, for a fee, severs clay, sand, or gravel within Macon County. (2) PRODUCER. Any person engaging in the…

(a)(1) Upon adoption of a resolution by the Macon County Commission of authorization, there is imposed on every person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes tobacco or tobacco products in Macon County, a county privilege, license, or exci…

(a)(1) The Macon County Commission may impose on every person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes tobacco or tobacco products in Macon County, a county privilege, license, or excise tax in the following amounts: a. Five cents ($.05) for…

The Legislature finds that an immediate crisis exists in the delivery of ambulance service to the citizens of Macon County. Based on a unanimous resolution of the Macon County Commission, the Legislature, by this part, authorizes the Macon County Commission to levy a temporary on…

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

(a) The Macon 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 a one-half of one percent on sales, use, storage, consumption, or gross receipts in the county. The tax authorized by this part…

The tax 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. (Act 2019-337, §4.)

Each person engaging or continuing in a business subject to the tax 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 or refus…

The tax levied by this part shall constitute a debt due Macon 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 shall coll…

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

All taxes collected under this part shall be remitted to Macon County and deposited in the Macon County General Fund to be used only to fund ambulance services for the citizens of Macon County. (Act 2019-337, §8.)

(a) The authority of the Macon County Commission to levy the sales and use tax authorized by this part shall expire on July 1, 2024. This provision shall not affect the authority of Macon County to collect any taxes levied pursuant to this part prior to that date. (b) Any actions…

There is hereby created a planning commission for Macon County, Alabama, which shall be appointed as provided by this article and shall have responsibilities and duties as provided by this article. The planning commission shall be known as the Macon County Planning Commission. (A…

The planning commission shall be composed of seven members, each of whom shall be a qualified elector in and an actual resident of Macon County. The Macon County Commission may appoint as one of the seven members a person engaged in the sale of real estate to serve on the plannin…

The jurisdiction of the commission shall extend to all areas of the county outside the boundaries of municipal corporations, unless a municipality expressly requests by resolution to have the jurisdiction of the planning commission extend into its corporate area. (Act 2001-562, p…

The commission shall elect its chair and create and fill such other offices as it may determine. The term of the chair shall be for one year, with eligibility for reelection. The commission shall normally hold at least one regular meeting each month. It shall adopt bylaws for the…

The county commission may appoint, promote, demote, and remove employees of the planning commission as it deems necessary. The county commission may also contract with county or city planners, engineers, architects, and other consultants and with any local, state, or federal agen…

It shall be the function and duty of the planning commission to make and maintain in an up-to-date manner a master plan of various areas of the county as deemed necessary by the planning commission and to adopt with the approval of the county commission appropriate zoning regulat…

(a) In the preparation of the master plan and zoning regulations, the planning commission shall make careful and comprehensive surveys and studies of the present conditions existing within the county. It shall give due regard to existing agricultural uses to land by virtue of its…

Except where jurisdiction has been obtained by the planning commission pursuant to Section 45-44-260.02, the master plan and zoning regulations provided by the planning commission shall not be applicable in any beat of Macon County until the majority of the qualified electors of …

The planning commission with the approval of the county commission shall adopt a code of regulations applicable to the subdivision of land and plats of subdivisions, after the adoption of such code of regulations, shall not be accepted for filing and recording in the office of th…

For the purpose of promoting the health, safety, morals, convenience, order, prosperity, and general welfare of the county, the planning commission, with the approval of the county commission, is hereby empowered to divide the portion of the county within its zoning jurisdiction …

Once zoning regulations have become applicable to a beat as provided herein, those regulations shall not be changed until the proposed change has been published for three weeks in a newspaper of general circulation within the county together with a notice stating the time and pla…

No zoning regulation adopted by the planning commission and county commission shall change any use to which land is being made at the time the zoning regulations became applicable to any beat. (Act 2001-562, p. 1133, § 12.)

In case any building or structure is erected, constructed, reconstructed, altered, repaired, converted, or maintained, or any subdivision is established, or land used in violation of this article or of any regulation made under the authority conferred by this article, the county …

The planning commission, in appropriate cases and subject to appropriate conditions and safeguards, may make special exceptions to the terms of the zoning regulations in harmony with its general purposes and interests and in accordance with general or specific rules adopted by th…

Any party aggrieved by any final judgment or decision of the planning commission, within 15 days, may request a review of the record by a five-member review board appointed by the Macon County Commission, one member being the county planning director, one the county public works …