Title 45

(a) Effective commencing on the next term of office beginning on October 1, 2021, the expense allowance granted to the Shelby County Property Tax Commissioner in the amount of six hundred dollars ($600) per month pursuant to Act 2006–240, 2006 Regular Session, shall be converted …

Effective beginning the next term of office commencing on October 1, 2015, the salary of the Shelby County Property Tax Commissioner shall be one hundred ten thousand dollars ($110,000) per year payable in equal monthly installments in the same manner as the salary is currently p…

In addition to any taxes now authorized or that may hereafter be authorized by the constitution and laws of the State of Alabama, pursuant to Amendment 373 to the Constitution of the State of Alabama, an increase of the countywide ad valorem school tax presently being levied purs…

In addition to any taxes now authorized or that may hereafter be authorized by the constitution and laws of the State of Alabama, pursuant to Amendment 373 to the Constitution of the State of Alabama, an increase of the district ad valorem school tax presently being levied pursua…

(a) In Shelby County, there is hereby 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 accommodat…

(a) In addition to the lodging tax levied in Shelby County pursuant to Section 45–58–243, as amended, there is hereby levied and imposed an additional tax in the amount of two percent of the charge for any room, rooms, lodging, or accommodations, including the charge for use or r…

In Shelby County, any and all revenues remaining from the local sales tax, levied pursuant to Act 93–656, 1993 Regular Session (Acts 1993, p. 1133), that is no longer in effect and that has terminated by operation of law, shall, after the payment of any refunds and all expenses, …

(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) COMMISSIONER. The Commissioner of Revenue of the state. (2) COUNTY. Shelby County in the State o…

(a) There is hereby levied in the county, and authorized to be collected as herein provided, a privilege or license tax on account of the business activities and in the amount to be determined by the application of rates against gross sales or gross receipts, as the case may be, …

(a) There is hereby levied and imposed an excise tax on the storage, use, or other consumption of property in the county as hereinafter provided in this section: (1) An excise tax is hereby levied and imposed on the storage, use, or other consumption in the county of tangible per…

The sales taxes levied in Section 45–58–244.21 shall be due and payable in monthly installments on or before the twentieth day of the month next succeeding the month in which the tax accrues; and the use taxes levied in Section 45–58–244.22 shall be due and payable quarterly on o…

Each person engaging or continuing within the county in a business subject to the sales taxes levied in Section 45–58–244.21 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 or accou…

Every registered seller making sales of tangible personal property for storage, use, or other consumption in the county (which storage, use, or other consumption is not exempted from the use taxes herein levied) shall at the time of making the sale, or if the storage, use, or oth…

The taxes imposed by 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 in this subpart. The taxes, together with interest and penalties with respect thereto, shall constitute and be secured by …

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

The State Department of Revenue shall charge the county, for collecting the taxes levied herein, the costs of the department in collecting the taxes; provided the charge shall not, in any event, exceed five percent of the total amount of the taxes collected hereunder. The charge …

The proceeds of any taxes herein levied shall be paid over by the county within 10 days after their receipt as follows: (1) Fifty percent shall be paid over to the county board of education and to the various city boards of education, if any, based on the ratio of the number of s…

The tax proceeds to be distributed to any board of education pursuant to subdivision (1) of Section 45–58–244.29 may be used by the board for any public school or education purpose, including the payment of the principal of, premium, if any, and interest on any warrants, notes, s…

The following words, terms, and phrases, when used in this subpart, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning: (1) BUSINESS. All activities engaged in, or caused to be engaged in, by any person with th…

(a) Effective August 1, 1992, there is hereby levied 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 the county in the …

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

The privilege license tax levied hereunder, except as 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 perso…

Any person taxable hereunder who makes cash or credit leases or rentals, may report the cash leases or rentals 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 t…

(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 such business and other books or accounts as may be necessary to determine the…

Any person who fails to pay the tax herein levied within the time required by this subpart shall pay, in addition to the tax, 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 Shelby County is hereby expressly authorized to prescribe all necessary or appropriate rules and regulations for the implementation and enforcement of this subpart, including all rules and regulations as may be necessary by reason of any alteration of law…

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

(a)(1) The county commission shall impose on every person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes tobacco or tobacco products in Shelby County, a county privilege, license, or excise tax in the following amounts: a. One cent ($0.01) for eac…

Notwithstanding any other provision of law to the contrary, the Shelby County Commission may use a portion of any funds or revenues from the operation and use of any sanitary landfill operated by the county, including, but not limited to, funds in or credited to its reserve accou…

(a) The Shelby County Commission, by resolution, may authorize the sale to public or private parties of the gas, minerals, or other commodities created by the operation of its public landfill where solid waste is collected, stored, and disposed. (b) The sale of gas, minerals, or …

There is hereby created a planning commission for Shelby County, Alabama, which commission shall be appointed as hereinafter provided and shall have responsibilities and duties as are stated herein. The term commission as used herein shall mean the Shelby County Planning Commissi…

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

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 extended into its corporate area. (Act 82–693, 2…

The commission shall elect its chair and create and fill such other offices as it may determine. The term of 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 tra…

The county commission may appoint, promote, demote, and remove employ-ees of the 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 agency for s…

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

In the preparation of the master plan and zoning regulations, the commission shall make careful and comprehensive surveys and studies of the present conditions existing within the county with due regard to existing agricultural uses, to land by virtue of its fertility, proximity …

(a) Except where jurisdiction has been obtained by the commission pursuant to Section 45–58–260.02, the master plan and zoning regulations provided by the commission shall not be applicable in any beat of Shelby County until the majority of the qualified electors of the beat voti…

The 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 the code of regulations, shall not be accepted for filing and recording in the office of the judge of…

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

Once zoning regulations have become applicable to a beat as provided by Section 45–58–260.07, the 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 t…

No zoning regulation adopted by the commission and county commission shall change any use to which land is being made at the time the zoning regulations become applicable in any beat. (Act 82–693, 2nd Sp. Sess., p. 144, § 12; Act 82–771, 2nd Sp. Sess., p. 262, § 12; Act 84–454, p…

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 part or of any regulation made under the authority conferred hereby, the county attorney sha…

The commission may in appropriate cases and subject to appropriate conditions and safeguards, 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 the commissi…

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

Regulations adopted by the Shelby County Planning Commission or regulations adopted pursuant to Section 11–52–31, by a municipal planning commission governing the subdivision of land within Shelby County or any municipality therein may include provisions permitting the owner or d…