Title 45

The taxes levied by this subpart shall be levied on June 1, 2007 (or on such later date on which this subpart shall become law) and shall be levied and collected thereafter, as provided herein, without limit as to duration. The proceeds of the taxes levied and collected pursuant …

The county board of education and each city board of education which receives proceeds of the taxes levied by this subpart may (1) apply and use the proceeds distributed to such board for any public school or public education purpose including, without limitation, the administrat…

As used in this subpart, the following terms have the following meanings, except where the context clearly indicates a different meaning: (1) COSTS. All costs of acquiring, constructing, equipping, financing, operating, and maintaining the county jail and judicial complex, includ…

(a) The Pike 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 and one-half percent sales and use tax outside of the corporate limits of the City of Troy and up to a one-half of one per…

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 Pike County and those sales and use taxes applicable only to Pike County. (Act 2017–332, p. 586, § 4.)

Each person engaging or continuing in a business subject to the tax levied by this subpart, and each casual sale that is subject to tax, shall add to the sales price and collect from the purchaser the amount due by the taxpayer because of such sale or use. It shall be unlawful fo…

The tax levied by this subpart shall constitute a debt due Pike 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. Pike County shall c…

All existing provisions of the sales and use tax statutes, whether imposed by state statutes or local act applicable to Pike 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 subpart shall be remitted to Pike County and deposited in a segregated account within the Pike County General Fund to be used for costs, expenses, and, pursuant to Section 45-55-243.37, distributions. The County Commission of Pike County may thereaf…

(a) Following the payment in full of the costs of the county jail and judicial complex, including the retirement of any financing and indebtedness, or beginning October 1, 2030, whichever occurs sooner, all taxes collected under this subpart shall be distributed each month as fol…

(a) The Pike County Commission is authorized to impose upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco or certain tobacco products in Pike County a county privilege, license, or excise tax in the following amounts: (1) Five…

Upon the adoption of a resolution by the Pike County Commission, every person, firm, corporation, club, or association that sells or stores or receives for the purpose in Pike County any cigarettes, cigars, snuff, smoking tobacco, and like tobacco products shall add the amount of…

It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in Pike County in the business for which the tax is hereby levied to fail or refuse to add to the price and collect from the purchaser the amount due on account of the tax herein provided or to r…

(a) The proceeds from the tax hereby authorized, less the actual cost of collection not to exceed five per centum shall be paid by the state Department of Revenue to the Pike County Commission, on a monthly basis. One percent of the revenue shall be paid into the county general f…

The tax hereby authorized shall be paid by affixing stamps as is required for the payment of the tax imposed by Section 40–25–1 to Section 40–25–28, inclusive. The state Department of Revenue shall have the same duties relative to the preparation and sale of stamps to evidence th…

The state Department of Revenue is authorized to adopt and enforce rules and regulations to effectuate the purpose of this part. All rules and regulations duly adopted shall have force and effect of law. (Act 89–496, p. 1030, § 6.)

All laws, rules, and regulations of the Department of Revenue, relating to the manner and time of payment of the tax levied by Section 40–25–1 to Section 40–25–28, inclusive, as amended, requiring reports from dealers and prescribing penalties for violations shall apply with equa…

(a) None of the provisions of this part shall be applied in such manner as to be in violation of the commerce or other clauses of the federal or state constitution. (b) This statute shall not be construed to apply to cigarettes, cigars, snuff, smoking tobacco, and like tobacco pr…

The provisions of this part shall be construed in pari materia with any and all other provisions of law, or parts of law, relating to taxes, tobacco products, or firefighting departments; provided, however, that all laws or parts of laws which are in direct conflict herewith are …