Title 45

(a) Every person, firm, or corporation who owns, maintains, or keeps in Chambers County a mobile home, except a mobile home which constitutes a part of his or her stock as a dealer and except a mobile home which has been assessed for ad valorem taxation as a part of the realty, s…

Beginning October 1, 1993, the Sheriff of Chambers County shall receive a salary of fifty thousand dollars ($50,000) per annum. The salary shall be in lieu of any and all other salary, expense allowance, or compensation heretofore provided by law and shall be payable in equal mon…

The Sheriff of Chambers County shall be entitled to receive a salary increase in the amount of ten thousand dollars ($10,000) to be added to his or her existing base salary. The additional increase shall become effective with the sheriff’s 2019 term of office. This increase shall…

(a) On or after May 18, 2020, any person qualifying for election as Sheriff of Chambers County or any person appointed to serve as sheriff shall meet all of the following minimum qualifications, in addition to any other qualifications required by law: (1) The person is a citizen …

(a) This section shall apply only to Chamber County. (b) Any person employed as a commissioned deputy of the sheriff’s office of Chambers County for a period of 10 years or more who upon retirement leaves the office in good standing shall receive from the office, without costs to…

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

The Sheriff of Chambers County may, in his or her discretion, use funds accruing to the Sheriff’s Work Release Fund for the operation of the county jail. (Act 96-463, p. 578, §1.)

The county jail administrator for Chambers County shall operate and manage an inmate commissary at the Chambers County detention facility. Proceeds and profits derived by the inmate commissary shall be reinvested by the county jail administrator to operate and supply the county d…

(a) In Chambers County, except as provided in subsection (b), 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 and deposited…

The members of the Chambers County Board of Equalization shall be paid fifty dollars ($50) per diem for each day’s attendance upon the sessions of the board. Any amounts in excess of the compensation provided by the state or a municipality as provided in Sections 40-3-7 and 40-3-…

(a) Effective October 1, 1991, upon the approval of a majority of the electors of Chambers County, there is hereby created the office of county revenue commissioner for Chambers County. Such revenue commissioner shall be elected at the general election in 1990 and at the general …

(a) The Revenue Commissioner of Chambers 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 valo…

(a) Effective June 1, 2023, the Revenue Commissioner of Chambers County shall receive an additional expense allowance so that the expense allowance and the salary of the revenue commissioner is equal to eighty-four thousand dollars ($84,000) per year payable in equal monthly inst…

Pursuant to subsection (f) of Amendment No. 373 to the Constitution of Alabama of 1901, the Chambers County Commission may levy for a period of 20 years, in addition to any other tax, an ad valorem tax in the amount of six mills on each dollar of taxable property in the county. T…

Pursuant to subsection (f) of Amendment 373 to the Constitution of Alabama of 1901, now appearing as subsection (f) of Section 217 of the Recompilation of the Constitution of Alabama 1901, as amended, the Chambers County Commission may levy for a period of 20 years, in addition t…

(a) Chambers County may henceforth grant county ad valorem exemptions, including real estate, equipment, and supplies for any manufacturing firm or facility that purchases or leases property for site location in the county, as that location is defined by the county tax assessor, …

In Chambers County, in addition to any and all other taxes heretofore levied, the county commission is hereby authorized to levy and impose an additional ad valorem tax in the amount of two mills on each dollar of taxable property. The tax shall be earmarked to the county general…

(a) This section shall apply only to Chambers County, Alabama, and to no other county. (b) As used in this section, the following words and terms shall have the meanings hereby ascribed to them: “the county” means Chambers County, Alabama; “person” includes any natural person, pa…

(a) This section shall be applicable only to Chamber County. (b) 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 …

(a) The following words, terms, and phrases, when used in this section, shall have the meanings ascribed to them in this subsection, except where the context clearly indicates a different meaning: (1) PERSON. Any natural person, firm, partnership, association, corporation, receiv…

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

This part shall only apply to Chambers County. (Act 2006-396, p. 1000, §1.)

As used in this part, 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 2006-396, p. 1000, §2.)

The County Commission of Chambers County may levy, in addition to all other taxes presently levied, an additional sales and use tax not to exceed the highest municipal rates collected in the county. These additional rates shall be as follows: General sales, sales and use tax rate…

The tax levied by this part may be collected by the State Department of Revenue, the county commission, or a private collection agency under contract with the county commission, at the same time and in the same manner as state sales and use taxes are collected. On or prior to the…

Each person engaging or continuing in a business subject to the tax levied pursuant to this part, shall add to the sales price or admission fee and collect from the purchaser or the person paying the admission for the amount due by the taxpayer because of the sale or admission. I…

The tax levied by this part shall constitute a debt due Chambers 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 collection age…

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, promulgating rules and regulations with respect …

The collection agency may charge Chambers County for collecting the tax levied under this part in an amount or percentage of total collections as may be agreed upon by the collection agency and the Chambers County Commission. The charge shall not exceed two percent of the total a…

Proceeds from the additional taxes as prescribed by this part and deposited into the county’s general funds shall be utilized as follows: (1) Forty percent of all revenues generated from the additional sales tax shall be utilized for the public safety concerns of the citizens of …

(a) The County Commission of Chambers County, in addition to all other taxes presently levied, may levy the following additional sales and use taxes not to exceed the lowest municipal rates collected in the City of LaFayette, City of Lanett, or City of Valley: (1) AGRICULTURAL MA…