Title 45

(a) After May 26, 2017, any person qualifying for election to the office of sheriff in Russell County, or any person appointed to serve as a sheriff, shall meet all of the following minimum qualifications in addition to any other qualifications required by law: (1) The person is …

Any law to the contrary notwithstanding, the Russell County Commission and the sheriff of the county shall jointly prescribe the number of deputies in the sheriffs office. The deputies shall be paid in the same manner and from the same funds as are other deputies on the staff of …

(a) Any individual employed by the Russell County Sheriff’s Office as a law enforcement officer for a period of 10 years or more who retires from the department in good standing, including a supernumerary sheriff, may receive from the sheriff, at his or her discretion, without co…

(a)(1) The Sheriff of Russell County shall keep and maintain a permanent record of all abandoned and stolen personal property recovered by the sheriff’s department. These records shall state the description of the property, the date of recovery of the property, the serial or othe…

(a) The Russell County Sheriff Service of Process Fund is created and hereinafter referred to as the fund. (b) The Sheriff of Russell County, except for warrants for arrest, may contract with or enter into an agreement with a private, public, or governmental entity for the purpos…

(a) The Sheriff of Russell County may operate a jail canteen and the inmate telephone system within the confines of the county jail to serve the needs of the county inmates. After the cost and operating expenses are deducted from the income, excluding any income from fees paid fo…

The pistol permit fee in Russell County shall be a total of twenty dollars ($20) which shall be collected by the sheriff. Five dollars ($5) of the fee shall be deposited in the general fund of the county, and fifteen dollars ($15) of the fee shall be deposited in a special fund o…

(a) The offices of Tax Assessor and Tax Collector of Russell County are abolished effective upon the approval of a majority of the electors of Russell County. Upon the abolition of the offices, the office of county revenue commissioner shall be created. The tax collector in offic…

(a)(1) Commencing on June 1, 2000, the Revenue Commissioner of Russell County shall be entitled to an additional expense allowance in the amount of ten thousand dollars ($10,000) per annum, which shall be in addition to all other expense allowances, compensation, or salary provid…

(a) The Russell County Commission shall employ sufficient appraisers, mappers, clerical personnel and other personnel to maintain on a current basis the appraisal and mapping of all real property and valuation of personal property within the county. (b) The state Revenue Commissi…

The procedure for selling and redeeming lands for taxes in the county shall be the same as provided in Title 40, as amended, except that all duties as are required of and are performed by the judge of probate shall be transferred to and be performed by the revenue commissioner of…

(a) The County Commission of Russell County is authorized by applicable provisions of the Constitution of Alabama of 1901 to levy and collect an ad valorem tax for public buildings, bridges, or roads (herein called the special tax) at a rate of forty cents ($0.40) on each one hun…

The Russell County Commission may levy a privilege or license tax on all persons, corporations, copartnerships, companies, agencies, and associations selling, distributing, or delivering to retailers in Russell County, except within the city limits of Phenix City and Hurtsboro an…

The privilege or license tax authorized by this part shall be collected by, or under the supervision of, the county commission and one-half of the net proceeds of the tax, the term net being that portion remaining after payment of expenses incurred as provided for herein, shall b…

The county commission may provide rules and regulations and administrative machinery for the enforcement and collection of the privilege or license tax authorized by this part, and may also provide reasonable compensation to sellers and distributors of malt or brewed beverages fo…

Any person, firm, or corporation who violates any provision of this part, or the rules and regulations as may be provided by the county commission, shall be guilty of a misdemeanor and upon conviction shall be punished as prescribed by law. Each month the violation continues shal…

Any person, firm, or corporation who fails to pay the tax herein levied within the time prescribed by this part, in addition to the tax, shall pay a penalty of 10 percent of the amount of tax, together with interest thereon at the rate of one-half of one percent per month, or fra…

In addition to all other taxes imposed by law, there is levied a privilege or license tax in the amount hereinafter prescribed against every person engaging in Russell County in the business of renting or furnishing any room or rooms, lodging, or accommodations, to any transient …

There are exempted from the tax levied by this part and from the computation of the amount of the tax levied or payable hereunder the following: Charges for property sold or services furnished which are required to be included in the tax levied by the state sales tax act; charges…

(a) The taxes levied by this part, except as otherwise provided herein, shall be due and payable to the state Department of Revenue on or before the 20th day of the month next succeeding the month in which the tax accrues. On or before the 20th day of each month after June 1, 198…

All provisions of the state lodging tax statutes with respect to payment, assessment, and collection of the state lodging tax, making of reports, and keeping and preserving records with respect thereto; the adoption of rules and regulations with respect to the state lodging tax; …

None of the provisions of this part shall be applied in such manner as to violate the commerce clause of the Constitution of Alabama of 1901. Should any provision of this part be held invalid, the invalidity thereof shall not affect the remaining provisions of this part. (Act 89–…

The state Department of Revenue shall charge Russell County for collecting the county tax levied herein, an amount or percentage of total collections, not to exceed 10 percent, of the total amount of tax collected hereunder. The charge for collecting the tax for the county may be…

The Russell County Treasurer shall deposit 100 percent of the net proceeds of the lodging tax collected hereunder to the account of the General Fund Account of the Russell County Commission for the promotion of tourism. (Act 89–267, p. 406, § 7; Act 2017–443, p. 1476, § 1.)

The Russell County Commission may levy in that part of Russell County outside the corporate limits of the Cities of Hurtsboro and Phenix City, in addition to all other taxes now imposed by law, a special county sales and use tax paralleling state sales and use taxes now in effect…

The sales tax levied in Section 45–57–244 shall be due and payable in monthly installments on or before the 20th day of the month next succeeding the month in which the tax accrued; the use tax levied pursuant to Section 45–57–244 shall be due and payable quarterly on or before t…

Every registered seller making sales of tangible personal property for storage, use, or other consumption in that part of Russell County outside the corporate limits of the Cities of Hurtsboro and Phenix City (which storage, use, or other consumption is not exempted from the tax …

Each person engaging or continuing within that part of Russell County outside the corporate limits of the Cities of Hurtsboro and Phenix City in a business subject to the taxes levied in Section 45–57–244 shall add to the sales price or admission fee and collect from the purchase…

The taxes imposed by this subpart shall constitute a debt due Russell 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 interest and penalties with respect thereto, shall constitute and be secu…

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 due date of tax penalties for failure to pay tax, make reports, or…

The state Department of Revenue shall charge Russell County for collecting the special county taxes levied such amount or percentage of total collections as may be agreed upon by the Commissioner of Revenue and the county commission, but the charge shall not in any event exceed 1…

Notwithstanding any other laws to the contrary, the sales and use taxes levied in certain areas of Russell County pursuant to this subpart, shall be levied in the county in the same manner as the state tax is levied on certain casual transactions pursuant to Article 3, commencing…

The following terms shall have the following meanings: (1) BUSINESS. All activities engaged in, or caused to be engaged in, by any person with the object of gain, profit, benefit, or advantage, either direct or indirect, to the person. (2) COUNTY. Russell County, Alabama. (3) EXE…

The Russell County Commission may levy after a recorded roll call vote, in addition to all privilege license taxes of every kind now or hereinafter imposed by law, which shall be collected as herein provided, a privilege or license tax on each person engaging or continuing within…

There shall be exempted from the computation of any tax due hereunder all of the following: (1) The gross proceeds accruing from the leasing or renting of film to lessee who charges, or proposes to charge, admission for viewing same. (2) The gross proceeds accruing from any charg…

The privilege license tax levied hereunder, except where otherwise provided, shall be due and payable in monthly installments on or before the twentieth day of the month next succeeding the month in which the privilege license tax accrues. On or before the twentieth day, every pe…

Any person taxable hereunder who makes cash or credit leases or rentals, may report the cash leases or rental only, and he or she shall thereafter include in each monthly report all credit collections made during the month preceding, and shall pay the privilege license tax due th…

(a) It shall be the duty of every person engaging or continuing in any business for which a privilege or license tax is imposed hereby to keep and preserve suitable records of the gross proceeds of any business and other books or accounts as may be necessary to determine the amou…

Any person who fails to pay the tax herein levied within the time required by this subpart, in addition to the tax, shall pay a penalty of 10 percent of the amount of tax due, together with interest thereon at the rate of one percent per month or fraction thereof, from the date a…

The County Commission of Russell County may prescribe all necessary or appropriate rules and regulations for the implementation of this subpart, including all rules and regulations as may be necessary by reason of any alteration of law in relation to this subpart. (Act 2000–789, …

In Russell County, the Russell County Historical Commission shall be exempt from any county or municipal sales and use tax on any purchases for the construction, maintenance, or repair of any location or facility operated by the commission. (Act 2006–383, p. 981, § 1.)

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

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

It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in Russell 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 on the tax herein provided or t…

(a) The proceeds from the tax hereby authorized, less the actual cost of collection not to exceed five percent shall be paid by the state Department of Revenue to the Russell County Commission to be used for the purposes of fire protection and for Funding the Phenix City/Russell …

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 through Section 40–25–28. The state Department of Revenue shall have the same duties relative to the preparation and sale of stamps to evidence the paym…