Title 45

The sales taxes levied in Section 45-22-243.01 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 levied in Section 45-22-243.02 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 45-22-243.01 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 taxpayer on 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 such sale, or if the storage, use, or ot…

The taxes imposed by this subpart shall constitute a debt due Cullman 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 sec…

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 Cullman 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 court of county commissioners, board of revenue, or like governin…

The one-half of one percent rates of tax levied on automotive vehicles, farm machinery, and manufacturing machines in Act No. 66, Second Special Session 1963, are hereby amended to rates of one-third of one percent. The one-half of one percent rates of tax levied on automotive ve…

The proceed of any taxes herein authorized to be levied shall be distributed as follows: (1) Forty-five percent to the general fund of the City of Cullman. (2) Fifteen percent to the general fund of Cullman County to be used by the County Commission. (3) Fifteen percent to the Cu…

This subpart shall only apply to Cullman County. (Act 93-705, p. 1349, §1.)

As used in this subpart, 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 93-705, p. 1349, §2.)

(a) The County Commission of Cullman County may levy, in addition to all other taxes, including, but not limited to, municipal gross receipts license taxes, a one-cent privilege license tax against gross sales or gross receipts. Notwithstanding the fore-going, the additional priv…

The tax levied by the county commission pursuant to this subpart shall be collected by the State Department of Revenue or otherwise as provided by resolution of the Cullman County Commission at the same time and in the same manner as state sales and use taxes are collected. On or…

Each person engaging or continuing in a business subject to the tax levied pursuant to this subpart, 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 because of the sale or admission…

The tax levied pursuant to this subpart shall constitute a debt due Cullman 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 dep…

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 Department of Revenue shall charge Cullman County for collecting the tax levied pursuant to this subpart in an amount or percentage of total collections as may be agreed upon by the commissioner and the Cullman County Commission. The charge shall not exceed five percent of th…

The clear intent of the Legislature in the passage of this subpart was and continues to be to authorize the County Commission of Cullman County to levy both a sales and use tax pursuant to this subpart. (Act 2006-397, p. 1004, §1.)

There is levied in Cullman County, in addition to all other taxes now imposed by law, special county privilege license and excise taxes paralleling state sales and use taxes in the manner and at the rates hereafter prescribed: (1) Upon every person, firm, or corporation (not incl…

The sales tax levied in Section 45-22-243.60 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 accrues; the use tax levied pursuant to Section 45-22-243.60 shall be due and payable quarterly on or be…

Every registered seller making sales of tangible personal property for storage, use, or other consumption in Cullman County (which storage, use, or other consumption is not exempted from the tax imposed) shall at the time of making such sale, or, if the storage, use, or other con…

Each person engaging or continuing within Cullman County in a business subject to the taxes levied in Section 45-22-243.60 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 taxes imposed by this subpart shall constitute a debt due Cullman 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 sec…

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; make reports, or otherwise comply with the state …

The State Department of Revenue shall charge Cullman 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 court of county commissioners, board of revenue, or like governin…

The payment of the sums of such proceeds to the City of Cullman and the county governing body of Cullman County provided for hereunder shall be made not later than five days from the date of receipt of such funds by such custodian from the Comptroller. (Acts 1963, 2nd Sp. Sess., …

(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) CITY OF CULLMAN. The City of Cullman in the county. (2) COMMISSIONER. The Commissioner of Revenu…

(a) There is levied and imposed in the county, in addition to all other taxes of every kind now imposed by law, and shall 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 rat…

(a) Excise taxes on the storage, use, or other consumption of property in the county are imposed as hereinafter provided in this section. (1) An excise tax is levied and imposed on the storage, use, or other consumption in the county of tangible personal property purchased at ret…

The taxes levied in Section 45-22-243.91 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 accrues; and the use taxes levied in Section 45-22-243.92 shall be due and payable quarterly on or before th…

Each person engaging or continuing within the county in a business subject to the tax levied in Section 45-22-243.91 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 of th…

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 tax imposed) shall at the time of making such sale or if the storage, use, or other consumpti…

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

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 due date of the tax, penalties for failure to pay the tax, …

The State Department of Revenue shall charge the county for collecting the taxes levied herein the costs to the department of collecting the taxes; provided such charge shall not, in any event, exceed 10 percent of the total amount of the taxes collected hereunder. Such charge fo…

(a) Commencing with the first month during which proceeds from the taxes herein levied are paid and thereafter, the county treasurer shall make monthly distributions of the proceeds so paid to him or her as follows: (1) From the first 50 percent of the net proceeds from the tax, …

The net proceeds of the state beer tax payable to Cullman County pursuant to Section 28-3-184 shall be distributed as follows: (1) Fifty percent to the Cullman County Legislative Delegation Fund. (2) Fifty percent to the municipalities in Cullman County to be divided pro-rata bas…

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

(a) In Dale County, in addition to any and all other compensation, salary, and expense allowances provided for by law, there shall be paid to each member of the board of equalization, each member of the board of registrars, and each member of the jury commission of the county an …

(a) Commencing March 1, 2005, the Judge of Probate, Revenue Commissioner, and Sheriff of Dale County shall receive an additional expense allowance in the amount of five thousand dollars ($5,000) per annum, which shall be in addition to all other expense allowances, compensation, …

In Dale County, any license for the sale of alcoholic beverages for on-premises consumption outside of the corporate limits of any municipality shall be subject to approval by the county commission. (Act 2018-252, §1.)

(a) Subject to the subsection (c), and except as otherwise provided in subsection (b), the sale of alcoholic beverages for on-premises and off-premises consumption on Sundays between the hours of 1:00 P.M. and midnight is authorized within Dale County by properly licensed retail …

(a) This section only applies in the corporate limits of the City of Daleville. (b) Subject to subsection (d), 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 the …

(a) Notwithstanding any law, whether special, local, general, or municipal ordinance, to the contrary, pursuant to Civil Action No. 85-T-1332-N, U.S. District Court for the Middle District Northern Division Federal Court Order, the City of Daleville in Dale County, shall not desi…

(a) The provisions of this section shall apply only to the City of Daleville in Dale County. (b) The municipal corporation of the City of Daleville in Dale County shall have the right to establish, purchase, construct, maintain, and operate a television cable system and to furnis…

In Dale County the office of constable shall be abolished, pursuant to Section 36-23-1. All assets, money, property, real or personal, equipment, and supplies belonging to such office shall be transferred to the county governing body for use or disposition as they shall deem prop…

Beginning with the next term of office and thereafter, the Coroner of Dale County shall be entitled to receive a monthly salary in the amount of five hundred dollars ($500) to be paid from the county general fund with such salary being paid in lieu of any salary and expense allow…