Title 45

In addition to all other compensation and allowances prescribed by general law, each member of the Board of Equalization of Coffee County shall be entitled to an expense allowance of two hundred fifty dollars ($250) per month for six months, payable monthly from October through M…

(a) The provisions of this section shall apply to Coffee County. (b) The procedure for redeeming lands for taxes in such county shall be the same as provided in Article 5, commencing with Section 40-10-120, of Chapter 10, Title 40, as amended, except that all such duties as are r…

(a) The annual salary of the Revenue Commissioner of Coffee County holding office effective October 1, 2016, shall be ninety-two thousand, five hundred dollars ($92,500). (b) The annual salary provided in subsection (a) shall continue to be adjusted thereafter as authorized in Ch…

(a) The provisions of this section shall apply to Coffee County. (b) The procedures for the collection and distribution of sales and use taxes on automotive vehicles, truck trailers, and semi-trailers in Coffee County shall be the same as provided in Article 3, commencing with Se…

(a) The Coffee County Commission is hereby authorized to impose upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco or certain tobacco products in Coffee County a county privilege, license, or excise tax in the following amount…

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

It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in Coffee 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 to…

(a) The proceeds from the tax hereby authorized, less the actual cost of collection not to exceed five per centum, shall be paid by the State Department of Revenue to the Coffee County Commission, on a monthly basis. Five percent of the revenue shall be paid into the county gener…

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 is hereby authorized to promulgate and enforce rules and regulations to effectuate the purpose of this section. All such rules and regulations duly promulgated shall have force and effect of law. (Act 87-337, p. 491, §6.)

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, as amended, requiring reports from dealers and prescribing penalties for violations, shall apply with equal …

(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…

The provisions of this subpart shall be construed in pari materia with any and all other provisions of law, or parts of law, relating to taxes, tobacco products, or firefighting departments; provided, however, that all laws or parts of laws which are in direct conflict herewith a…

In addition to all other taxes of every kind now imposed by law, the Coffee 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 transient…

The tax authorized to be levied by this part shall be collected by Coffee County in the same manner and subject to the same exemptions as the state lodging tax as provided in Chapter 26, Title 40. The tax herein levied shall constitute a debt due the county. The tax, together wit…

The proceeds from the tax collected pursuant to this part shall be distributed as follows: (1) One-half of the proceeds collected within the corporate limits of the City of Enterprise shall be distributed to the City of Enterprise. The proceeds distributed to the City of Enterpri…

(a) This chapter endeavors to add to the Code of Alabama 1975, all Colbert County local laws enacted after 1978 and all Colbert 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 applicab…

(a) The Legislature finds that the authority of the Legislature to enact local laws regulating the liquor traffic is preserved in Section 104 of the Constitution of Alabama of 1901, and pursuant to this authority the Legislature enacts this local law. (b) Each local governmental …

(a) This section relates to Colbert County. (b) In Colbert County, any wholesaler licensee for beer or table wine may locate, maintain, and operate the licensee’s place of business, including office and warehouse, anywhere, whether wet or dry, within Colbert County, if the place …

(a) This section only applies to Colbert County. (b) The sale of alcoholic beverages during certain hours after 12:00 p.m. on Sundays is authorized within the county. The county commission may, by resolution, and the governing body of any municipality located within the county ma…

The Colbert County Commission may regulate and permit the sale of alcoholic beverages during certain hours on Sunday, as determined by the county commission, by properly licensed retail licensees of the Alcoholic Beverage Control Board serving the general public in the unincorpor…

(a) This subpart only applies in Colbert County. (b) The sale of draft or keg beer or malt beverages for on-premises consumption by retail licensees of the Alabama Alcoholic Beverage Control Board is authorized within Colbert County so long as approved by a majority vote of the c…

(a) Any law to the contrary notwithstanding, in Colbert County, the proceeds of the beer tax collected pursuant to Article 5B, commencing with Section 28-3-190, of Chapter 3 of Title 28, shall be distributed as follows: One cent ($.01) per 12 fluid ounces or fractional part there…

The governing body of the Town of Cherokee in Colbert County, by ordinance, may regulate and permit the sale of alcoholic beverages during certain hours on Sunday, as determined by the governing body, by properly licensed retail licensees of the Alcoholic Beverage Control Board a…

The governing body of the Town of Littleville in Colbert County, by ordinance, may regulate and permit the sale of alcoholic beverages during certain hours on Sunday, as determined by the governing body, by properly licensed retail licensees of the Alcoholic Beverage Control Boar…

In Colbert County the office of constable shall be abolished, pursuant to Section 36-23-1. (Act 87-255, p. 359, §1.)

This part shall apply only in the City of Muscle Shoals. (Act 99-557, p. 1202, §1.)

As used in this part, unless the context indicates otherwise, the following words, terms, and phrases shall have the meanings ascribed to them: (1) APPOINTING AUTHORITY. The city council and mayor, who shall appoint all heads of departments, and the civil service board, who shall…

(a) All covered employees of the City of Muscle Shoals shall be subject to this part and the rules and regulations prescribed in or promulgated pursuant to this part. (b) All implementing rules and regulations shall be approved by the city council, based upon applicable state and…

(a) On June 18, 1999, the current board members shall complete their term of office. The board shall be composed of five members designated, respectively, as Member No. 1, Member No. 2, Member No. 3, Member No. 4, and Member No. 5. Each member shall be of recognized good characte…

The compensation of each board member shall be set by the city council. (Act 99-557, p. 1202, §5; Act 2016-264, §1.)

The board shall keep minutes of its meetings and a record of all business transacted by it. Its records, except those which the rules of the board require to be held confidential for reasons of public policy, shall be open for inspection by any resident of the city at all reasona…

(a) All covered vacancies, except for heads of departments, shall be filled by the civil service board. The mayor shall notify the board when a vacancy exists. (b) The board shall make and keep sufficient lists of all persons eligible and available for appointment as it determine…

The mayor and city council shall appoint all head of department vacancies in the city. The head of each department shall come under this part. (Act 99-557, p. 1202, §8.)

All appointments, including new appointments, employee reassignments to covered vacant positions, including head of department positions, shall be on a probationary basis for a period of six months from the date of appointment. For those positions in which the individual is requi…

(a) The mayor or head of the department shall have authority to discipline any employee pursuant to this part and the rules and regulations adopted by the city council to implement this part. If a disciplinary action involves suspension without pay, demotion, or dismissal of a re…

(a) No disciplinary action taken against a regular status employee, except a head of a department, that involves suspension without pay, demotion, dismissal, or any other action as defined by the implementing rules and regulations shall become final until the board holds a hearin…

No individual shall use, or promise to use, directly or indirectly, any official authority or influence, whether possessed or anticipated, to affect employment, promotion, pay, or other conditions of employment, either adversely or advantageously, with the city for the purpose of…

The violation by any employee of this part, or of any of the rules and regulations adopted by the city pursuant to this part, shall constitute an offense for which charges may be preferred against the employee. If charges are sustained by the city after notice and hearing, the em…

Commencing June 18, 1999, the city shall adopt and have printed the rules and regulations in accordance with this part. The rules and regulations and all amendments thereafter adopted shall be kept on file in the office of the city clerk and open for public inspection. No amendme…

The compensation of the chair of the Utilities Board of the City of Muscle Shoals shall be one hundred five dollars ($105) per month and the compensation of the members of the board shall be seventy dollars ($70) per month. (Act 84-505, p. 1123, §1; Act 88-295, p. 455, §1.)

(a) Notwithstanding any law to the contrary, a municipal judge or a municipal magistrate of the City of Muscle Shoals, Alabama, may assess a defendant with a warrant recall fee that shall be paid in order for a municipal judge or magistrate to recall a failure to appear warrant a…

The governing body of the City of Muscle Shoals in Colbert County, by ordinance, may regulate and permit the sale of alcoholic beverages during certain hours on Sunday, as determined by the governing body, by properly licensed retail licensees of the Alcoholic Beverage Control Bo…

In accordance with Section 41-15-1, the Muscle Shoals City Board of Education in Colbert County may insure school buildings and property under the jurisdiction of the board through the State Insurance Fund or with a private insurance company which, in the opinion of the board, pr…

(a) The Coroner of Colbert County shall be entitled to receive an additional expense allowance in the amount of fifteen thousand dollars ($15,000) per year to be paid in equal monthly installments out of the county general fund. This expense allowance shall be in addition to any …

(a) The Colbert County Commission shall be composed of six members, elected from single-member districts one through six, inclusive, by the qualified voters residing within each district. The six districts shall be apportioned as provided by law. Each commissioner shall reside in…