Title 45

If property is sold at public auction, as provided in this part, a notation in the storage record shall be made of the sale and of the amount received for the property. The person making the sale may reject any and all bids if the amount bid is unreasonably low and may continue t…

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 Randolph County and shall b…

In Randolph County, the sheriff in his or her official capacity may keep and retain the allowances for feeding prisoners payable by the state, counties, or municipalities, and after expending all amounts necessary for the feeding of prisoners, may expend any excess funds for the …

(a) The Sheriff of Randolph 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) In Randolph 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. Notwithstanding the foregoing, the sheriff may wai…

(a) A referendum shall be held in Randolph County on the question of combining the offices of tax assessor and tax collector into a new office of county revenue commissioner and abolishing the offices of tax assessor and tax collector. The referendum shall be held at a referendum…

In Randolph County, if a vacancy occurs in either the office of tax assessor or the office of tax collector, then immediately upon occurrence of the vacancy, there shall be established the office of county revenue commissioner in the county pursuant to Section 45–56–240. If the o…

The Revenue Commissioner of Randolph 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 valorem …

(a) Effective commencing on the next term of office of the county revenue commissioner, the Revenue Commissioner of Randolph County shall receive an annual salary of seventy thousand dollars ($70,000) per year payable in equal bi-weekly installments. (b) The salary provided by th…

(a) The Tax Assessor of Randolph County shall mail to each motor vehicle owner in the county a tag renewal notice on the first day of each month prior to the month of expiration of the current year’s tag or decal, which shall include an application form, containing a space for th…

(a) In Randolph County a license division is created within the office of the revenue commissioner. The license division shall issue all motor vehicle licenses. (b) The revenue commissioner shall perform all duties relating to the assessment and collection of taxes on motor vehic…

The procedure for selling and redeeming lands for taxes in Randolph County shall be the same as provided in Title 40, except that all duties as are required of and performed by the judge of probate shall be transferred to and be performed by the tax collector or revenue commissio…

(a) 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 room or rooms, lodging, or accommodations to transients in an…

As used in this subpart, state sales and use tax means the tax imposed by the state sales and use tax statutes, 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 2007–375, p. 742, § 2.)

(a) The County Commission of Randolph County, in addition to all other taxes, may levy a county sales and use tax paralleling the state sales and use tax. (b) The sales which are presently exempt under the state sales and use tax statutes are exempt from the tax authorized by thi…

The tax authorized to be levied by this subpart shall be collected by the state Department of Revenue at the same time and in the same manner as state sales and use taxes are collected. On or prior to the date the tax is due, each person subject to the tax shall file with the dep…

Each person engaging or continuing in a business subject to the tax authorized to be levied by this subpart shall add to the sales price or admission fee and collect from the purchaser or the person paying the admission fee the amount due by the taxpayer because of the sale or ad…

The tax authorized to be levied by this subpart shall constitute a debt due Randolph 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…

All provisions of the state sales and use tax statutes with respect to the payment, assessment, and collection of the state sales and use tax, making of reports, keeping and preserving records, penalties for failure to pay the tax, adopting rules and regulations with respect to t…

The department or other entity shall charge Randolph County for collecting the tax authorized to be levied under this subpart in an amount or percentage of total collections as may be agreed upon by the commissioner or other entity and the Randolph County Commission. The charge s…

(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) CODE. The Code of Alabama 1975, as amended. (2) COMMISSIONER. The Commissioner of Revenue of the…

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

(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) On the storage, use, or other consumption in the county of tangible personal …

Each person engaging or continuing within the county in a business subject to the sales tax authorized to be levied in Section 45–56–242.21 shall add to the sales price and collect from the purchaser the amount due by the taxpayer on account of the tax. It shall be unlawful for a…

(a) The governing body of the county shall administer and collect the taxes herein authorized to be levied and collected, or shall cause those taxes to be administered and collected by the state Department of Revenue or a private collection agency at the same time and in the same…

The taxes authorized to be levied pursuant to this subpart 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 subpart. The taxes, together with any interest and penalties with respect thereto, sh…

All provisions of the state sales tax statutes with respect to payment, assessment, and collection of the state sales tax, making of reports, and keeping and preserving records with respect thereto, interest after the due date of the state sales tax, penalties for failure to pay …

Notwithstanding any provision of law to the contrary, none of the taxes herein authorized to be levied and collected may be abated by any governmental or other public body pursuant to Chapter 9B of Title 40 or otherwise. (Act 2015–74, p. 269, § 10.)

The proceeds of any taxes levied pursuant to the authorization contained in this subpart shall be used only for the purpose of providing funds to pay the costs of construction, maintenance, or operation of licensed hospital facilities in the county. The entire proceeds derived by…

(a) If the governing body of the county elects to levy and impose any of the taxes herein authorized to be levied and imposed, it shall specify in the resolution levying and imposing the taxes the first day of the second calendar month next following that during which such levy i…

As used in this subpart, state sales tax means the tax imposed by the state sales and use tax statutes, including, but not limited to, Sections 40–23–1, 40–23–2, 40–23–3, and 40–23–4. (Act 2016–288, p. 723, § 2.)

(a) In addition to all other taxes authorized by law, the Randolph County Commission may levy a one-half cent sales tax. (b) The proceeds of the tax shall be used for the construction, operation, and maintenance of a new county jail. The tax shall terminate when the debt for the …

The tax authorized by this subpart shall be collected by the state Department of Revenue or the county commission or other entity which the county commission has contracted with to collect the taxes at the same time and in the same manner as state sales taxes are collected. On or…

Each person engaging or continuing in a business subject to the tax authorized by this subpart shall add to the sales price or admission fee and collect from the purchaser or the person paying the admission fee the amount due by the taxpayer because of the sale or admission. It s…

The tax authorized by this subpart shall constitute a debt due Randolph County. If levied, 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. …

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

The department or other entity shall charge Randolph County for collecting any tax authorized under this subpart in an amount or percentage of total collections as may be agreed upon by the commissioner or the entity and the Randolph County Commission. The charge shall not exceed…

(a) Upon adoption by the Legislature, there is hereby levied on every person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes tobacco or tobacco products in Randolph County, a county privilege, license, or excise tax in the following amounts: (1) Tw…

Every person, firm, corporation, club, or association that sells, stores, or receives for the purpose of selling or storing in Randolph County, any cigarettes, cigars, snuff, and smoking tobacco products shall add the amount of the license or privilege tax levied and assessed to …

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

All laws, rules, and regulations of the department relating to the manner and time of payment of the tax levied by Sections 40–25–1 to 40–25–28, inclusive, requiring reports from dealers and prescribing penalties for violations shall apply with equal force to the tax levied by th…

There is created the District Community Service Grant Authority consisting of the senator from Senate District 13 and the House members from House Districts 37 and 38. The District Community Service Grant Authority shall allocate funds distributed to the authority. (Act 2003–213,…

(a) The proceeds from the tax authorized, less two percent of the actual amount of collection which shall be retained by the State Department of Revenue, shall be distributed to the Randolph County General Fund to be distributed within 15 days of receipt as follows: (1) Thirty-tw…

This part shall not be construed to apply to cigarettes, cigars, snuff, smoking tobacco, and like tobacco products stored by a wholesale dealer for the purpose of resale or reshipment outside of the county which are actually resold or reshipped. (Act 2003–213, p. 541, § 7.)