Title 45

The proceeds from the sale of property at an auction conducted under the authority of this part, after deducting and paying all expenses incurred in the recovery, storage, maintenance, and sale of property, shall be paid to the office of the Sheriff of Blount County and shall be …

This part shall not apply to abandoned motor vehicles, which are subject to Chapter 13 of Title 32. (Act 2017-233, §8.)

(a) After September 30, 1985, there shall be a county revenue commissioner in Blount County. A commissioner shall be elected at the general election in 1984 and at the general election every six years thereafter, who shall serve for a term of six years beginning on the first day …

(a) There is hereby created within the Revenue Commissioner’s Office of Blount County a license division which shall issue all motor vehicle licenses issued through the revenue commissioner’s office. The county commission shall furnish suitable quarters and provide the necessary …

The Revenue Commissioner of Blount County is hereby authorized to take the necessary action to merge the budgetary operations and functions of his or her office. The office shall be financed on a pro rata share basis from the proceeds of state, county, and municipal ad valorem ta…

(a) The following words and phrases shall have the following meanings: (1) AMENDMENT NO. 3. That amendment to the constitution that was proposed by Act No. 60, S. 130, 1915 Regular Session. (2) AMENDMENT NO. 373. That amendment to the constitution that was proposed by Act No. 6, …

(a) Pursuant to subsection (f) of Amendment No. 373 to the Constitution of Alabama of 1901, the Blount County Commission may levy, in addition to any other tax, an ad valorem tax in the amount of two mills on each dollar of taxable property in the county. The revenue from the add…

(a) The following words, when used in this section shall have the meaning ascribed to them below, unless the context clearly indicates a different meaning: (1) “Gasoline” means any type of gasoline, naptha, or other liquid motor fuel, or any device or substitute therefor, commonl…

(a) Subject to any limitation of the Constitution of Alabama of 1901, or of any general law of this state, the Blount County Commission shall have the power to levy and provide for the collection of additional privilege license taxes, excise taxes, gasoline taxes, and sales and u…

(a) The County Commission of Blount County may levy a county privilege or excise tax on every person, firm, or corporation that sells, delivers, uses, or otherwise consumes tobacco products in the county. Tobacco products include cigarettes, cigars, smoking tobacco, chewing tobac…

(a) For the purposes of the tax imposed by this section, the following terms and phrases have the following meanings: (1) ALTERNATIVE NICOTINE PRODUCT. Any product that consists of or contains nicotine that can be ingested into the body by chewing, smoking, absorbing, dissolving,…

This section shall be known as the Moving Blount County Forward Initiative. (Act 2016-196, §1.)

As used in this section, sales and use tax means a tax imposed by the state sales and use tax statutes and such other acts applicable to Blount County, 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 201…

Subject to the approval of a majority of the electors voting at a referendum as provided for herein, the County Commission of Blount County may, upon a majority vote of the members, levy, in addition to all other taxes, including, but not limited to, county and municipal gross re…

The tax authorized to be 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. (Act 2016-196, §4.)

Each person engaging or continuing in a business subject to the tax authorized by this part, and each casual sale, storage, use, or other consumption (sales or use) in this state that is subject to tax, shall add the sales or use price and collect from the purchaser the amount du…

The tax authorized by this part, if levied, shall constitute a debt due the 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 cou…

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

All taxes collected under this part shall be remitted to Blount County as all other sales and use taxes applicable to the county, whether imposed by state statutes or local act. All net proceeds from the tax authorized by this part shall be distributed as follows: (1) The first f…

(a)(1) In addition to all other taxes of every kind now imposed by law, the Blount County Commission may levy a privilege or license tax upon every person, firm, or corporation engaging in the business of renting or furnishing any room or rooms, lodging, or accommodations to a tr…

(a) In addition to all other taxes of every kind now imposed by law, after October 1, 2026, the Blount County Commission may levy a privilege or license tax upon every person, firm, or corporation engaging in the business of renting or furnishing any room or rooms, lodging, or ac…