Title 45

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…

The state Department of Revenue may adopt and enforce rules and regulations to effectuate the purpose of this subpart. All rules and regulations duly adopted shall have force and effect of law. (Act 89–266, p. 403, § 6.)

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

(a) None of the provisions of this subpart 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 subpart shall not be construed to apply to cigarettes, cigars, snuff, smoking tobacco, and like tobacco…

There is created the Russell County Planning Commission which shall be composed of 13 members, all of whom shall be over the age of 25 years and each of whom shall be a qualified elector who resides in the county. Except for the members appointed by the Russell County Bar Associa…

The jurisdiction of the planning commission shall extend to all areas of the county outside the boundaries of municipal corporations. Notwithstanding the foregoing, where a municipality exercises planning and zoning powers in any area outside its municipal boundaries, those areas…

The planning 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 planning commission shall hold at least one regular meeting each month. It shall adopt bylaws fo…

The planning commission may appoint, promote, demote, and remove any employees it deems necessary for its work. The planning commission may contract with county or city planners, engineers, architects, and other consultants and with any local, state, or federal agency for such se…

It shall be the function and duty of the planning commission to make and maintain in an up-to-date manner a master plan and to adopt appropriate zoning regulations as provided by Section 45–57–260.08 for the physical development of the county. The plan and regulations with the ac…

In the preparation of the master plan and zoning regulations, the planning 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, p…

No master plan or zoning regulations proposed by the planning commission shall become effective until approved by the county commission. Once the county commission approves a master plan or zoning regulations, as soon as possible thereafter, the county commission shall implement …

The planning commission shall adopt a code of regulations applicable to the subdivision of land. Plats of subdivisions, after the adoption of the code of regulations, shall not be accepted for filing and recording in the probate office until they have been approved in a manner to…

For the purpose of promoting the health, safety, convenience, order, prosperity, and general welfare of the county, the planning commission may divide the portion of the county within its zoning jurisdiction into districts of such number, shape, and area as may be found best suit…

Once zoning regulations have become applicable, they shall not be changed by the planning commission until the proposed change has been published for three weeks in a newspaper of general circulation within the county together with a notice stating the time and place that the cha…

No zoning regulation adopted by the planning commission shall change any use to which land is being made at the time the zoning regulations become applicable in the county. (Act 95–573, p. 1198, § 11.)

In case any building or structure is erected, constructed, reconstructed, altered, repaired, converted, or maintained, with the exception of those buildings or structures excluded in Section 45-57-260.08, or any subdivision is established, or land used in violation of this articl…

(a) The planning commission, in appropriate cases and subject to appropriate conditions and safeguards, may 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 b…

Any party aggrieved by any final judgment or decision of the planning commission pursuant to Section 45–57–260.12, within 15 days thereafter, may appeal, which appeal shall rest upon the contention that the zoning regulations in question are unreasonable, discriminatory, unconsti…

This article shall grant to the Russell County Planning Commission all the power and provisions for planning, zoning, and subdivisions as contained in Chapter 52 of Title 11. Notwithstanding the foregoing, the planning commission, on zoning changes, serves in an advisory capacity…

(a)This chapter endeavors to add to the Code of Alabama 1975, all Shelby County local laws enacted after 1978 and all Shelby County prior local laws that were amended or affected by a local law enacted after 1978. (b)It is the purpose of this chapter to state current applicable l…

The boundary lines between Shelby and Jefferson Counties are hereby altered so that the following described property shall be detached from Shelby County and added to Jefferson County; to wit: A parcel of land 60.0 feet in width in the West half of South–West quarter of Section 9…

For the purposes of this part, the following terms shall have the following meanings: (1) APPLICATION FEE. A one-time administrative fee imposed by the City of Alabaster as a condition precedent to participating in a pretrial diversion program. (2) CITY PROSECUTOR. The city prose…

(a) The City of Alabaster, Alabama, may establish a pretrial diversion program. (b) All discretionary powers endowed by common law and provided by statutes and acts of this state or powers or discretion otherwise provided by law for the City of Alabaster shall be retained. (c) Th…

An offender may apply to the city for admittance into the pretrial diversion program. (Act 2013–317, p. 1123, § 3.)