Title 45 — Title 45

(a) In addition to all other taxes of every kind now imposed by law, the Cherokee County Commission may levy 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 a tra…

(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) “County” means Cherokee County in the State of Alabama. (2) “Commissioner” means the Commissione…

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

(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) An excise tax is hereby authorized to be levied and imposed on the storage, u…

The sales taxes authorized to be levied in Section 45-10-244.01 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 authorized to be levied in Section 45-10-244.02 shall…

Each person engaging or continuing within the county in a business subject to the sales taxes authorized to be levied in Section 45-10-244.01 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 …

Returns by Registered Sellers. 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 authorized to be levied) shall at the time of…

The taxes authorized to be 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 and in this subpart. The taxes, together with interest and penalties with respect thereto, shall constitu…

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…

Proceeds. The State Department of Revenue shall charge the county, for collecting the taxes authorized to be levied herein, the costs of the department in collecting the taxes; provided such charge shall not, in any event, exceed five percent of the total amount of the taxes coll…

The proceeds of any taxes herein authorized to be levied shall be paid over by the county within 10 days after their receipt as follows: (1) Fifty percent of the proceeds shall be paid over to the county board of education. (2) The remaining fifty percent of the proceeds shall be…

If the governing body of the county elects to levy or impose any of the taxes herein authorized to be levied and imposed, it shall specify, as the effective date of any such levy, the first day of the second month following such levy. History: (Act 79-787, p. 1428, §11.)

The provisions of this subpart shall only apply to Cherokee County. History: (Act 85-625, p. 952, §1.)

All words, terms, and phrases as defined in Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4, providing for the levy of a state sales tax shall, wherever used in this subpart, have the same meanings respectively ascribed to them in those sections, except where the context herein c…

The Cherokee County Commission is hereby authorized to levy and impose a one percent sales or gross receipts tax upon the sales of all tangible personal property sold in Cherokee County, Alabama. There are exempted, however, from the provisions of this section and from the comput…

The sales taxes authorized to be levied in Section 45-10-244.32 shall be due and payable in monthly installments on or before the twentieth day of the month next succeeding the months in which the tax accrues. All taxes levied in this subpart shall be paid to and collected by the…

Each person engaging or continuing within Cherokee County in a business subject to the tax levied in Section 45-10-244.32, 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 on account…

The tax authorized to be imposed by this subpart shall constitute a debt due Cherokee County and may be collected as provided by law. The tax, together with interest and penalties with respect thereto, shall constitute and be secured by a lien upon the property of any person from…

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, penalties for failure to pay the tax, the promulgation of the rules and regulation…

The State Department of Revenue shall charge Cherokee County for collecting the sales tax levied under this subpart such amount or percentage of total collections as may be agreed upon by the Commissioner of Revenue and the Cherokee County Commission, but such charge shall not, i…

(a) There is hereby imposed upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco or certain tobacco products in Cherokee County a county privilege, license, or excise tax in the following amounts: (1) Nine cents ($.09) for each …

Commencing August 1, 1989, there is levied on every person, firm, corporation, club, or association that sells or stores or receives for the purpose of distribution in Cherokee County any cigarettes, cigars, snuff, smoking tobacco, and like tobacco products shall add the amount o…

The tax hereby levied 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 payment …

The State Department of Revenue is hereby authorized to promulgate and enforce rules and regulations to effectuate the purposes of this part. All such rules and regulations duly promulgated shall have the force and effect of law. History: (Act 89-717, p. 1431, §4.)

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

The proceeds from the tax hereby levied, less the actual costs of collection not to exceed 10 per centum, shall be paid by the State Department of Revenue into the county general fund of Cherokee County. History: (Act 89-717, p. 1431, §6.)

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

This part shall only apply in Cherokee County. History: (Act 2014-190, p. 577, §1.)

For the purposes of this part, the following words shall have the following meanings: (1) DECIBEL. The unit of measure for sound pressure using dBA scale. (2) FINANCIAL ASSURANCE. Any assurance provided in accordance with acceptable financial assurance instruments, which include …

(a) It shall be unlawful to construct, erect, install, alter, operate, or locate a wind energy conversion system in Cherokee County without first obtaining a permit from a local governing body of Cherokee County. (b) The property upon which the wind energy conversion system is pr…

(a) Each local governing body of Cherokee County shall adopt rules, laws, or ordinances governing the construction, installation, and operation of a wind energy conversion system, including the permit application process as provided in Section 45-10-260.02. At a minimum, the rule…

(a) An applicant shall maintain financial assurance in an amount equal to the costs associated with the reclamation plan and the removal of abandoned or unused wind energy conversion systems. (b) In addition to the financial assurance required in subsection (a), an applicant shal…

(a) The safety of the design of all conversion system towers shall be certified by a licensed engineer with prior experience with wind energy conversion systems. The standard for certification shall be good engineering practices, including the requirement that the systems comply …

A wind energy conversion system or tower that does not operate continuously for 365 consecutive days may be deemed abandoned and shall be removed by the operator of the system. The permit holder may request that the local governing body of Cherokee County delay the designation of…

This part shall not interfere with, abrogate, or annul any covenant or other agreement between any parties. However, if this part imposes a greater restriction upon the use of a wind energy conversion system than is imposed by another law, rule, regulation, covenant, or agreement…

To the extent that any applicant or owner of a wind energy conversion system undertakes business activities that cause it to be a utility or a commission non- jurisdictional electric supplier, the applicant or owner shall be subject to the jurisdiction and regulation of the Alaba…

REPEALED IN THE 2019 REGULAR SESSION BY ACT 2019-210 EFFECTIVE BEGINNING THE NEXT TERM OF OFFICE OF THE CHEROKEE COUNTY CORONER. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) The Coroner of Cherokee County shall receive an expense allowance of one hundred dollars ($100) per mon…

REPEALED IN THE 2019 REGULAR SESSION BY ACT 2019-210 EFFECTIVE BEGINNING THE NEXT TERM OF OFFICE OF THE CHEROKEE COUNTY CORONER. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a)(1) Commencing June 1, 1993, the Coroner of Cherokee County shall be entitled to an additional expense a…

(a) In Cherokee County, in addition to any compensation paid to the coroner by law, the Cherokee County Commission may pay the actual and necessary expenses for the operation of the office of the coroner, including paying mileage for the use of a personal motor vehicle by the cor…

(a) The coroner of Cherokee County shall be entitled to an additional expense allowance so that the total compensation of the coroner including expense allowances and salary equals thirteen thousand five hundred dollars ($13,500) per year payable from the general fund of the coun…

The Coroner of Cherokee County may appoint a qualified person to serve as deputy coroner to perform the duties of the coroner when the coroner is unavailable or absent or when the coroner is incapacitated. When called upon to serve, the deputy coroner shall have the same legal au…

At the expiration of the term of office of the President of the Cherokee County Commission, the office, power, and duties of such officer shall be invested in the chairman of the commission. The Judge of Probate of Cherokee County shall be the chairman and shall have all the duti…

(a) The President of the Cherokee County Commission shall be entitled to an annual salary of nine thousand six hundred dollars ($9,600). Such annual salary shall be paid in equal monthly installments from the general fund of the county. (b) The associate members of the Cherokee C…

Attorney, Repealed by Act 2013-315, §2, effective August 1, 2013. History: (Act 2004-432, p. 737, §1.)

(a) The governing body of Cherokee County, Alabama, may establish and maintain a public law library in the county, and, to accomplish that purpose, may, from time to time, expend public funds of the county as are not required by law to be expended for any other purpose or purpose…

(a) In Cherokee County, a probation supervision fee may be assessed at the discretion of the judge of the juvenile court when a juvenile is placed on probation and subject to supervision by the court in any juvenile court case. The supervision fee shall be collected by the clerk …