Title 45 — Title 45

Subject to the approval of the county commission, the county revenue commissioner shall appoint and fix the duties and compensation of a sufficient number of deputies, clerks, and assistants to perform properly the duties of office. The acts of deputies shall have the same force …

Before entering upon the duties of office, the county revenue commissioner shall take the oath of office prescribed by Article XVI of the Constitution of Alabama of 1901, and execute a bond in such sum as may be fixed by Section 40-5-3 for tax collectors in Alabama, giving as sec…

The county commission shall provide the necessary offices for the county revenue commissioner, and shall provide all stationery, equipment, and office supplies, not otherwise furnished by law, needed for the efficient performance of the duties of the office. History: (Act 90-443,…

Commissioner. The county revenue commissioner shall collect and pay into the general fund of the county all fees, percentages, commissions, and other allowances which the tax assessor or the tax collector of the county are now or hereafter may be by law authorized and directed to…

The offices of the tax assessor and tax collector of Autauga County are hereby abolished effective the first day of October 1997, or upon the occurrence of a vacancy in the office of tax assessor or tax collector. In the event that the office of tax assessor or tax collector beco…

It is the purpose of this part to promote the public convenience in Autauga County by consolidating the offices of tax assessor and tax collector into one office. History: (Act 90-443, p. 609, §9.)

In Autauga County, all duties, responsibilities, and liabilities regarding real property sales for failure to pay taxes and subsequent redemption heretofore performed by the judge of probate shall be transferred to and shall be performed by the revenue commissioner. History: (Act…

(a) Commencing April 1, 2017, the Revenue Commissioner of Autauga County shall receive an annual expense allowance of twelve thousand dollars ($12,000) payable in equal monthly installments. This expense allowance shall be in addition to all other compensation or benefits granted…

Volunteer Fire Department. Upon dissolution or abandonment of any eligible volunteer fire department, any remaining funds derived from this subpart or any assets purchased with funds derived from this subpart shall, after all indebtedness has been satisfied, be transferred to the…

The provisions of this subpart shall apply only to those portions of Autauga County located outside the corporate boundaries of the City of Prattville. History: (Act 96-859, 2nd Sp. Sess., p. 1667, §1.)

The Legislature declares that the fire association and the volunteer fire departments that receive funds pursuant to this subpart are organizations which are public in nature, as they promote and protect the health, safety, and welfare of the citizens of the county. History: (Act…

Services. The County Commission of Autauga County may levy and collect a special property tax, in addition to all other taxes now or hereafter authorized by the constitution and laws of Alabama, not exceeding three mils on each dollar’s worth of taxable property outside the corpo…

The Revenue Commissioner of Autauga County shall assess the tax provided for in this subpart and shall collect the tax in the same manner and method that other ad valorem taxes are collected. The proceeds of the tax shall be paid into a special county fund. Within 30 days after p…

An eligible volunteer fire department, for the purposes of this subpart, shall mean a volunteer fire department located in Autauga County which maintains an ISO approved rating or is certified, or both, under the Alabama Forestry Commission guidelines and is in good standing with…

Funds paid to eligible volunteer fire departments shall only be expended for fire protection and emergency medical and rescue services, including training, supplies, and equipment. The funds may also be expended to purchase liability insurance to insure coverage of acts or omissi…

The personnel of volunteer fire departments provided for in this subpart shall not be considered as employees, servants, or agents of the county and the members of the county commission and the employees of the county shall not be liable in either their official capacity or in a …

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

(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 45-1-243.01 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 authorized to be levied in Section 45-1-243.02 shall b…

Each person engaging or continuing within the county in a business subject to the sales taxes authorized to be levied in Section 45-1-243.01 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 t…

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…

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 collected here…

The proceeds of any taxes authorized to be levied in this subpart shall be paid over by the county within 10 days after their receipt as follows: (1) Fifty percent shall be paid over to the county board of education, (2) Fifty percent shall be paid over to the county general fund…

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 79-778, p. 1396, §11.)

(a) In addition to all other taxes, beginning September 1, 2026, there is levied a three percent privilege tax, to be called a rental tax, on each person leasing or renting tangible personal property in Autauga County. (b) The tax levied pursuant to this section shall parallel th…

In Autauga County, The Crime Prevention Inc. and Spinners Inc. are hereby exempted from the payment of any and all county and municipal sales and use taxes. History: (Act 86-383, p. 570, §1.)

(a) Beginning September 1, 2026, in addition to any other tax provided by law, there is levied a sales and use tax of one-half of one percent for all business activities covered by Section 45-1-243.01(a)(1). (b) The proceeds of this tax shall be deposited in the county general fu…

In Autauga County, in addition to all other taxes imposed by law, the Autauga County Commission may levy a privilege or license tax in the amount prescribed in this section against every person within the county engaging in the business of renting or furnishing a room or rooms, l…

(a) There are exempted from the provisions of the tax levied by this part and from the computation of the amount of the tax levied or payable all of the following: Charges for property sold or services furnished which are required to be included in the tax levied by the state sal…

(a) The tax levied by this part, except as otherwise provided, shall be due and payable to the Department of Revenue on or before the 20th day of the month next succeeding the month in which the tax accrues. On or before the 20th day of each month, every person on whom the tax is…

All provisions of the state lodging tax statutes with respect to payment, assessment, and collection of the state lodging tax, making of reports and keeping and preserving records, interest after due date of tax, or otherwise; the adoption of rules with respect to the state lodgi…

The Department of Revenue shall charge and deduct from the proceeds of the tax levied an amount equal to the cost to the department of making the collections, and the charge shall not exceed five percent of the total amount of tax collected. Following that deduction, the departme…

Except as otherwise provided in this part, the balance of the proceeds from the tax levied by this part shall be deposited into the Autauga County General Fund. History: (Act 2019-211, §6.)

The provisions of this part shall not be applied in a manner to violate the Commerce Clause of the United States Constitution. If a provision of this part is held invalid, the invalidity shall not affect the remaining provisions of this part. History: (Act 2019-211, §7.)

In Autauga 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 the office shall be transferred to the county governing body for use or disposition as it shall deem pro…

(a) Commencing with the next term of office, the salary of the Coroner of Autauga County shall be fourteen thousand six hundred dollars ($14,600) per year, which shall be paid in the same manner and at the same time as other county employees. (b) The salary provided in this secti…

(a) In addition to the salary provided by law, the coroner shall be entitled to the same benefits and allowances as are provided by the Autauga County Commission to all other public officials elected in Autauga County. (b) The county commission shall reimburse the coroner for any…

The Coroner of Autauga County may appoint deputy coroners to serve without compensation and to serve at the pleasure of the county coroner. The deputy coroners shall take the oath of office required by Section 279 of the Constitution of Alabama of 1901, shall serve under the supe…

(a) Beginning June 1993, the County Commission of Autauga County shall meet regularly at the courthouse on the first Thursday of each month unless this day falls on a holiday and in this case shall meet the following day, unless some other day be agreed upon prior to the meeting …

(a) In addition to all other costs and charges in circuit and district court cases in Autauga County, a fee of ten dollars ($10) shall be charged and collected by the clerk of the court. When collected by the clerk of the court, the additional fee shall be remitted monthly to the…

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