Title 45

For the purposes of this part, the following terms shall have the respective meanings ascribed by this section: (1) COUNTY. Greene County. (2) DISTRIBUTOR. Any person who engages in the selling of gasoline or motor fuel in this state by wholesale domestic trade, but shall not app…

The county commission is hereby authorized to levy, in addition to all other taxes imposed by law, an excise tax on persons selling, distributing, storing, or withdrawing from storage for any purpose whatever, gasoline and motor fuel within the county at the rate of two cents ($.…

On or before the 20th day of each month after the levy of the tax provided for by this part has become effective, every person upon whom the excise tax is levied shall render to the county commission on forms prescribed by it a true and correct statement of all sales and withdraw…

All distributors, storers, and retail dealers shall keep for not less than two years within the State of Alabama at some certain place or office such books, documents, or papers as shall clearly show the amount of sale or withdrawals of gasoline and motor fuel made in the county …

Within 30 days after the effective date of the levy of the tax, every distributor, storer, or retail dealer engaged in the sale or withdrawal of gasoline or motor fuel in the county shall make a report on blanks furnished under Section 45–32–244.01 to the county commission, showi…

If any distributor, storer, or retail dealer of gasoline or motor fuel in the county shall fail to make the reports or any of them as required in this part or shall fail to comply with any regulation adopted for the collection of the tax by the county commission, within the time …

It shall be the duty of the county commission to enforce this part upon its imposing the tax thereunder, and it shall have the right itself, or its members or its agents, to examine the books, reports, and accounts of every distributor, storer, or retail dealer of gasoline or mot…

If any distributor, storer, or retail dealer in gasoline or motor fuel shall fail to make monthly reports or shall fail to pay the tax imposed under this part, the tax shall be deemed delinquent within the meaning of this part and there shall be added to the amount of his or her …

The acceptance of any amount paid for the excise tax imposed under this part shall not preclude the collection of the amount actually due. However, the amount actually paid shall constitute a credit against the amount actually due. (Act 89-195, p. 242, §9.)

Any distributor, storer, or dealer who shall violate this part or shall fail to comply with any reasonable rule or regulation promulgated hereunder, may be restrained, and proper prosecution instituted in the name of the county by the Attorney General of the State of Alabama, or …

After April 6, 1989, each agent or any railroad company, bus or truck operator, or other transportation company or agency operating in the county shall report to the county commission on the first day of January, April, July, and October of each year all shipments of gasoline or …

The proceeds of any tax received under authority of this part shall be paid over to the county general fund. (Act 89-195, p. 242, §12; Act 91-776, p. 159, §1.)

(a) In addition to all other taxes imposed by law, there is hereby levied a privilege or license tax in the amount hereinafter prescribed against every person engaging in Greene County in the business of renting or furnishing any room or rooms, lodging, or accommodations, to any …

The governing body of Greene County, Alabama, is hereby authorized to set an election of the qualified voters of the county for the purpose of determining whether or not such governing body shall levy an additional privilege or license and excise and sales tax to be in force and …

The Greene County Commission shall levy a special privilege or license tax as follows: (1) Upon every person, firm, or corporation engaged or continuing within Greene County in the business of selling at retail any tangible personal property whatsoever, including merchandise and …

(a) An excise tax may be imposed by the Greene County Commission on the storage, use, or other consumption in Greene County of tangible personal property purchased at retail on or after September 13, 1977, for storage, use, or other consumption in such county at the rate of one p…

(a) The taxes levied by this part shall be subject to all definitions, exemptions, proceedings, rules, regulations, requirements, fines, penalties, punishments, and deductions as are provided in the state sales tax law and the state use tax law, as amended, and all acts supplemen…

(a) The taxes levied by this part shall be collected by the Department of Revenue of the State of Alabama, at the same time and along with the collection by that department of taxes levied and collected for the State of Alabama under the provisions of the state sales tax law and …

All revenues arising from the taxes herein levied shall be paid to the Greene County Hospital Board for the operation and maintenance of Greene County Hospital and Nursing Home. (Acts 1977, No. 487, p. 636, §6.)

The taxes levied by this part, together with the interest and penalties which are authorized herein, shall be a lien upon the property of any person, firm, or corporation liable for taxes under this part, and all of the provisions of the revenue laws of the State of Alabama apply…

(a)(1) The Greene 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 Greene County a county privilege, license, or excise tax up to the following …

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

In Hale County, the City Council of Greensboro, by ordinance, may permit the sale of draft or keg beer by properly licensed retail licensees serving the general public. (Act 2017-276, §1.)

(a) In Hale County, in addition to all other containers provided for by law, beer or ale may be sold in cans that do not exceed one quart or 32 ounces in size. (b) The taxes on the beer or ale in such containers shall be as provided by general state law. (Act 85-922, 2nd Sp. Sess…

(a) The City Council of Moundville, by ordinance, may permit the sale, within the corporate limits of the City of Moundville and by retail licensees of the Alabama Alcoholic Beverage Control Board, of draft or keg beer or malt beverages for on-premises consumption. (b) The City C…

In Hale County, the office of constable provided for in each election precinct pursuant to Chapter 23 of Title 36 is abolished. (Act 2016-319, §1.)

In Hale County, the county coroner is hereby authorized to receive an expense allowance of two hundred dollars ($200) per month and a mileage allowance equal to the amount of mileage allowance paid state employees. The expense and mileage allowances shall be in lieu of other comp…

Each member of the Hale County Commission shall receive an expense allowance in the amount necessary to bring the total annual compensation, including salary and expense allowances, to the amount of fourteen thousand six hundred dollars ($14,600). This expense allowance shall be …

(a) The Hale County Commission is hereby authorized and empowered, within Hale County, to go upon private property and perform work or services for churches, schools, individuals, and nonprofit associations or corporations and to sell materials to churches, schools, individuals, …

In any case, action, or proceeding hereafter filed, whether at law or in equity in any circuit or district court in Hale County, there is hereby authorized to be charged a tax of two dollars ($2) which tax shall be in equity in any circuit or district court in Hale County, there …

Thirty days after May 21, 1996, in Hale County, a special indexing fee of five dollars ($5) shall be paid to the county and collected by the judge of probate, with respect to each real property instrument and each personal property instrument that is filed for record in the offic…

(a) The Hale County Commission, in addition to any fees currently authorized, may set and authorize the judge of probate to collect an additional transaction fee up to the following amounts with regard to each of the following transactions in the probate office: (1) License tags:…

(a)(1) The Alabama Forestry Commission has notified the County Commission of Hale County that additional funding is necessary to maintain protection of the timberlands in Hale County. (2) The County Commission of Hale County is unable to fully fund the work of the Alabama Forestr…

(a) The Sheriff of Hale County shall be entitled to receive an additional expense allowance in the amount of three thousand dollars ($3,000) per annum, which shall be in addition to all other expense allowances, compensation, or salary provided by law. This expense allowance shal…

(a) After September 1, 2023, any individual qualifying for election to the office of Sheriff of Hale County, or any individual appointed to serve as Sheriff of Hale County, in addition to any other qualifications required by law, shall meet all of the following qualifications: (1…

(a) The Sheriff of Hale County is authorized to operate a jail store and contract telephone installation for inmates within the confines of the county jail. The jail store and inmate telephones shall be operated to serve the needs of the county jail population. (b) Any and all mo…

(a) In Hale County, 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). (b) Any and all monies collected under subsection (a) shall be deposited by the Sheriff of Hale…

(a) This section shall apply only to Hale County. (b) The Hale County Sheriff Service of Process Serving Fund is created and hereinafter referred to as the fund. (c) The Sheriff of Hale County, except for warrants for arrest, may contract with or enter into agreement with a priva…

(a) This section shall apply only in Hale County. (b) At the request of a resident of the county, the Sheriff of Hale County or his or her designee may provide a local background check to the resident based on a search of the local criminal records available to the office of the …

(a) The Sheriff of Hale County shall keep and maintain a permanent record of all abandoned and stolen personal property recovered by the sheriff’s office. These records shall state the description of the property, the date of recovery of the property, the serial or other identify…

If the abandoned or stolen personal property is of a perishable nature and reasonable attempts to locate and identify the owner of the property are not successful, the property may be sold at once without notice. The sheriff shall attempt to obtain the best possible price for the…

(a) The sheriff shall keep and maintain a permanent record of all abandoned or stolen firearms that are not subject to disposition by general law. The records shall state the description of the firearm, the date of recovery of the firearm, the serial or other identifying number, …

(a) At least every six months, the sheriff may sell at public auction or Internet auction provider, to the highest bidder for cash all abandoned or stolen personal property, other than firearms and unauthorized sound or audiovisual recordings, which has been recovered by the sher…

The owner of any abandoned or stolen personal property recovered by the Hale County Sheriff’s Office, including firearms, may claim the property at any time prior to its sale by submitting sufficient proof of ownership as determined by the sheriff and by paying any reasonable exp…

If property is sold at public auction, as provided in this part, a notation in the storage record book shall be made of the sale and of the amount received for the property. The person making the sale may reject any and all bids if the amount bid is unreasonably low and may conti…

The proceeds from the sale of property at an auction conducted under the authority of this part, after deducting and paying all expenses incurred in the recovery, storage, maintenance, and sale of property, shall be collected by the sheriff and deposited into any bank located in …