Title 45

(a) Any law to the contrary notwithstanding, effective January 1, in the year following the ratification of an amendment to the Alabama Constitution of 1901, as amended, enacted during the current session of the Legislature and ratified by the people, an annual business license f…

(a) In Jefferson County, in addition to all other taxes imposed by law, there is hereby levied an additional privilege or license tax, in the amount hereinafter prescribed against any person, organization, or other entity engaging or continuing in the county in the business of le…

(a) This section shall apply only to Jefferson County. (b) As used in this section, the following words and terms shall have the meanings ascribed to them: (1) BUSINESS ACTIVITY. The carrying on or practice of any business, vocation, occupation, work, calling, or profession for p…

(a) The Jefferson County Commission, in addition to all other taxes, may levy a privilege or excise tax in an amount to be set by the county commission per ton of biosolids composed of human waste delivered to a landfill in Jefferson County for disposal. (b) The tax shall be coll…

(a) This section relates to Jefferson County. (b) The taxes levied by this section shall become effective, or go into effect, on June 1, 1979. (c)(1) Commencing on June 1, 1979, in addition to all other taxes imposed by law, there is hereby levied and shall be collected by the di…

(a) This section shall apply to Jefferson County. (b) 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, organization, or other entity engaging in the county in the business …

(a) In addition to all other taxes imposed by law, there is hereby levied an additional privilege or license tax in the amount hereinafter prescribed against any person, organization, or other entity engaging in the county in the business of renting or furnishing any room or room…

(a) This section shall apply only in counties having a population of 300,000 or more according to the last or any subsequent federal census. (b) On or after September 1st of each year, the judge of probate of each county may, if he or she elects to do so, mail an application in t…

(a) The Jefferson County Commission, by resolution or ordinance, may grant or ratify, or both, an abatement of all or part of county sales and use taxes on purchases of tangible personal property and uses of taxable services that are incorporated into an industrial development pr…

In Jefferson County, Community Fire Development, Incorporated, is exempt from the payment and collection of all county and municipal sales and use taxes. (Act 2001-961, 3rd Sp. Sess., p. 842, §1.)

This part shall only apply to Jefferson County. (Act 2015-226, §1.)

(a) It is the intention of the Legislature by the passage of this part to authorize the county to levy and provide for the collection of, in addition to all other taxes authorized by law, except as provided in Section 45-37-249.03, a sales tax and a use tax conforming with and pa…

(a) As used in this part, the following words, terms, and phrases shall have the following respective meanings except where the context clearly indicates a different meaning: (1) ACT 405. Act 405 of the 1967 Regular Session of the Legislature (Acts 1967, p. 1021), as amended. (2)…

(a) Subject to subsection (d), the county commission is authorized, by resolution duly adopted, to levy, in addition to all other taxes now imposed or authorized by law, and to collect as herein provided, a privilege or license tax, herein called a sales tax, against each person …

Pursuant to and in conformity with Article 1 of Chapter 3 of Title 11, the county may, by ordinance or resolution, administer and collect, or contract for the collection of, the sales and use taxes authorized by this part. (Act 2015-226, §5.)

Each person engaging or continuing in a business subject to the sales taxes authorized to be levied by this part 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 the sa…

The taxes authorized to be levied by this part shall a due the county. Such taxes, together with any interest and penalties permitted by law, shall constitute and be secured by a lien upon the property of any person from whom the tax or taxes are due or that is required to collec…

All provisions of the state sales tax statutes and state use tax statutes with respect to the payment, assessment, and collection of the state sales tax and state use tax, making of reports, keeping and preserving records, interest or penalties, or both, for failure to pay such t…

(a) The proceeds of the taxes authorized herein collected each month by the county, after any deductions for cost of collection, shall be distributed at such times as shall be directed by the county commission in the priority and respective amounts set forth below: (1) First, for…

(a) There is hereby created a governmental fund of the county to be designated the Jefferson County 2015 Sales Tax Fund. The county commission shall maintain the 2015 Sales Tax Fund and shall administer it according to its normal fund administration procedures. (b) As promptly as…

(a) There is hereby created the Jefferson County Community Service Committee. The committee shall consist of four members, one of whom shall be elected by each of the Jefferson County Democratic House Delegation, the Jefferson County Republican House Delegation, the Jefferson Cou…

The taxes authorized to be levied by this part shall be levied only for so long as any refunding school warrants are outstanding and are not defeased or otherwise fully paid, and when all refunding school warrants have been fully paid in accordance with the terms thereof, the lev…

(a)(1) Notwithstanding any law to the contrary, a municipal judge or a municipal magistrate of the City of Hoover, 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 arisi…

(a)(1) Notwithstanding any law to the contrary, the Municipal Court of the City of Hoover, Alabama, may assess a prisoner transport fee against a defendant for expenses incurred in transporting the defendant on a Hoover Municipal Court misdemeanor warrant from another municipal j…

(a) Notwithstanding any other law to the contrary, the City of Hoover may establish a pretrial diversion program for any defendant within the jurisdiction of the municipal court. (b) All discretionary powers endowed by a common law and provided by statutes and acts of this state …

For the purposes of this subpart, the following terms shall have the following meanings: (1) APPLICATION FEE. A one-time administrative fee imposed by the City of Hoover as a condition precedent to participation in a pretrial diversion program. (2) CITY PROSECUTOR. The person or …

An offender may apply to the city for admittance into the pretrial diversion program. (Act 2013-431, p. 1724, §3.)

(a) Admittance into the pretrial diversion program is in the sole discretion of the municipal court judge upon application approved by the city prosecutor. An offender deemed by the city prosecutor to be a threat to the safety or wellbeing of the community shall not be eligible f…

(a) The city prosecutor may consider an offender for the pretrial diversion program based on any of the following circumstances: (1) There is a probability justice will be served if the offender is placed in the program. (2) It is determined the needs of the state, city, and of t…

(a) Upon application by an offender for admission into the pretrial diversion program, and prior to admission thereto and as a part of the evaluation process of the city prosecutor, the city prosecutor may require the offender to furnish information concerning past criminal histo…

(a) Following the decision of the city prosecutor to recommend the offender into the pretrial diversion program, but prior to entry, the city prosecutor and the offender shall enter into a written agreement stating the conditions of the participation of the offender in the progra…

(a) An offender may be assessed a nonrefundable application fee when the offender is approved for the pretrial diversion program. The amount of the assessment for participation in the program shall be in addition to any court costs, fees, and assessments for the Crime Victim’s Co…

Application fees required by this subpart shall be collected by the Director of the Municipal Court for the City of Hoover. The fees shall be disbursed to each entity or department as allocated by Section 45-37A-240.27. (Act 2013-431, p. 1724, §9.)

(a) Upon acceptance of an offender into the pretrial diversion program by the city prosecutor, the city prosecutor and the offender shall submit the written application of the offender, the acceptance of the offender by the city prosecutor, and the agreement between the city pros…

(a) After any violation of any program terms or conditions or upon any breach of any program agreement by the offender, the city prosecutor may do any of the following: (1) Continue the agreement with or without modification. (2) Terminate the offender from the pretrial diversion…

In no event shall the city prosecutor or any other agency or service provider have any liability, criminal or civil, for the conduct of any offender while participating in the pretrial diversion program or for acceptance of an offender into the program, unless the event was fores…

For any employee of the city called into military service during the war on terrorism, the City of Hoover in Jefferson County and Shelby County may permit the employee and his or her eligible dependents to continue participation in any employee health insurance provided for city …

In addition to any taxes now authorized or that may hereafter be authorized by the constitution and laws of the State of Alabama, pursuant to Amendment 373 to the Constitution of Alabama of 1901, an increase of the ad valorem tax presently being levied in the City of Hoover, Alab…

(a) The following words and phrases shall have the following meanings: (1) AMENDMENT 3. That amendment to the constitution that was proposed by Act 60, S. 130, 1915 Regular Session. (2) AMENDMENT 373. That amendment to the constitution that was proposed by Act 6, H. 170, 1978 Sec…

(a) As used in this section, the following words and phrases shall have the following meanings: (1) AMENDMENT 373. That amendment to the Constitution that was proposed by Act 6, 1978 Second Special Session. (2) CITY. Hoover, Alabama. (3) CONSTITUTION. The Constitution of Alabama …

(a) This section shall apply to the City of Hoover in Jefferson County and Shelby County. (b) For the purposes of this section, the following words have the following meanings: (1) AMENDMENT 373. Amendment 373 to the Constitution of Alabama of 1901, now appearing as Section 217 o…

The city council of the Cities of Hoover and Vestavia Hills, Alabama, by ordinance, may each establish no more than three entertainment districts within their respective city permitting consumption of alcoholic beverages purchased from on-premise alcoholic beverage licensees to b…

(a) In addition to any other authority for the sale of alcoholic beverages on Sunday, the City Council of the City of Hoover may authorize the sale of alcoholic beverages for on-premises consumption in the corporate limits of the city on Sunday commencing at 10:00 a.m. (b) This s…

(a) The mayor of any municipality in Jefferson County who is employed full-time by a municipality, municipal board, or municipal public corporation to serve as superintendent of a municipal light and power system, municipal water system, municipal sewage system, or municipal gas …

(a) The Legislature finds that the City of Hueytown has annexed a substantial portion of the Virginia Volunteer Fire District and desires to annex the remaining portion of the district pursuant to the procedures established in this section. (b)(1) The City of Hueytown may annex t…

This part shall only apply to the City of Hueytown in Jefferson County, Alabama. (Act 95-574, p. 1204, Art. 1, §1.)