Title 45

Each person subject to the license tax provided for in Section 45-38-241.21 shall be allowed and may retain, out of the taxes levied by Section 45-38-241.21 and payable by such retailer, a discount equal to five percent of the first one hundred dollars ($100) of taxes levied, and…

(a)(1) The Department of Revenue may charge an amount or percentage of the total collections, as may be agreed upon by the Lamar County Commission, to Lamar County for collecting the special county taxes levied by this subpart. (2) The charge shall not exceed five percent of the …

(a) Of the proceeds of the oil and gas severance tax provided by Sections 40-20-1 through 40-20-13, which are distributed to the county General Fund of Lamar County, or to the general fund of any municipality therein, 10 percent of such proceeds shall be transferred to the county…

(a) There is hereby imposed upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco or certain tobacco products in Lamar County a county privilege, license, or excise tax up to the following amounts: (1) Five cents ($.05) for each …

Upon September 1, 1989, every person, firm, corporation, club, or association that sells or stores or receives for the purpose of distribution in Lamar County any cigarettes, cigars, snuff, smoking tobacco, and like tobacco products shall add the amount of the license or privileg…

It shall be the duty of the County Commission of Lamar County to enforce this part, and it shall have the right itself, or its members or its agents, to examine the books, reports, and accounts of every dealer, storer, or distributor engaged in the business for which the tax is h…

The State Department of Revenue, if requested by resolution of the Lamar County Commission, to collect all county privilege licenses or taxes specified in Section 45-38-243, for as long as the department is requested to collect the levies, is hereby authorized to promulgate and e…

All laws, and rules and regulations of the Department of Revenue, relating the manner and time of payment of the tax levied by Section 40-25-1 to Section 40-25-28, inclusive, requiring reports from dealers and prescribing penalties for violations shall apply with equal force to t…

(a) The proceeds from the tax hereby levied, less the actual costs of collection not to exceed 10 per centum, shall be paid by the State Department of Revenue to the Lamar County Commission to be deposited in two separate accounts to the credit of either the Lamar County Water Co…

(a) None of the provisions of this part 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 part shall not be construed to apply to cigarettes, cigars, snuff, smoking tobacco, and like tobacco produ…

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

(a) This section only applies in the City of Florence in Lauderdale County. (b) The sale of alcoholic beverages for on-premises and off-premises consumption during certain hours after 12:00 p.m. on Sundays is authorized within the corporate limits of the City of Florence. The gov…

(a) This section only applies within the corporate limits of the City of Florence. (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 the corporate limits of the …

(a) The words and terms defined in this section when used in this part shall have the meanings respectively ascribed to them herein, unless it is apparent from the context that a different meaning is intended. (1) AUTHORITY. The Civic Center Authority created by this part. (2) MA…

The Legislature hereby finds and determines that the following conditions exist: (1) That it is to the interest of the citizens of the City of Florence that there be established in that city a civic center; (2) that such civic center will be a great cultural asset and constitute …

(a) There is hereby established a public corporation for the purposes hereinafter specified, which corporation shall be vested with the powers conferred upon it by this part. The public corporation is at times hereinafter referred to as the authority. (b) Subject to the condition…

(a) The power of the authority shall be vested in and exercised by a majority of the members of the board of directors; however, the board may delegate to one or more of its members or its officers, agents, and employees such duties as it may deem proper. The board of directors s…

(a) The authority shall be authorized to construct, maintain, control, operate, and manage a civic center in the City of Florence. The authority shall be authorized to construct, maintain, control, operate, and manage all or any of the following to be situated in the civic center…

(a) Subject to the conditions, qualifications, and restrictions set forth in subsection (e), the authority shall have the power to borrow money and to issue revenue bonds as evidence of money so borrowed, which bonds shall be payable solely from taxes made payable to the authorit…

For purposes of this subpart, the following terms have the following meanings: (1) ACTIVITY. Includes, but is not limited to, all of the following that benefit businesses in the tourism improvement district: a. Promotion of public events. b. Furnishing of music in any public plac…

The city council may create and maintain tourism improvement districts within its corporate limits pursuant to this part. (Act 2023-282, §2.)

(a) Upon receipt of a written petition signed by 60 percent or more of the business owners or authorized representatives of the businesses proposed to be subject to the benefit assessment, the city council may initiate proceedings to form a tourism improvement district by adoptin…

A tourism improvement district plan shall include, but not be limited to, all of the following: (1) A map that identifies the tourism improvement district boundaries in sufficient detail to allow a business owner to reasonably determine whether a business is located within the to…

(a) If the city council has adopted a resolution of intention to establish or renew a tourism improvement district and levy a new or increased tourism improvement district benefit assessment, the city council shall hold a public hearing on the establishment or renewal of the tour…

At the conclusion of the public hearing to establish or renew a tourism improvement district, the city council may adopt, revise, change, reduce, or modify the proposed tourism improvement district benefit assessment, the boundaries of the tourism improvement district, or the typ…

(a) If the city council, following the public hearing, decides to establish or renew a proposed tourism improvement district, the city council shall adopt an authorizing ordinance that shall include, but not be limited to, all of the following: (1) A brief description of the prop…

If a tourism improvement district expires due to the time limit set pursuant to subdivision (8) of Section 45-39A-11.23, a new tourism improvement district plan may be established or the expiring tourism improvement district may be renewed pursuant to this subpart. (Act 2023-282,…

(a) The collection of the benefit assessments levied pursuant to this subpart shall be made at the time and in the manner set forth by the city council in the authorizing ordinance. All delinquent payments for benefit assessments levied pursuant to this subpart may be charged int…

Bonds may be issued by the city or the business owners’ association to pay for improvements in the tourism improvement district, provided that any bond issue is not included in the city’s indebtedness for the purpose of Section 225 of the Constitution of Alabama of 2022, and othe…

(a) The business owners’ association, at any time, may request that the city council modify the tourism improvement district plan. Any modification of the tourism improvement district plan shall be made pursuant to this subpart. The tourism improvement district plan shall not be …

(a) The business owners’ association shall prepare a prospective report for each fiscal year, except the first year, for which benefit assessments are to be levied and collected to pay the costs of the activities described in the report. The owners’ association’s first report sha…

(a) Any tourism improvement district previously established whose term has expired, or shall expire, may be renewed by following the procedures for establishment as provided in this subpart. (b) Upon renewal, any remaining revenues derived from the benefit assessment, or any reve…

(a) A tourism improvement district established or renewed pursuant to this subpart may be dissolved by adoption of an ordinance by the city council after public notice and hearing required by this section when there is no indebtedness, outstanding and unpaid, incurred to accompli…

Upon the dissolution or expiration without renewal of a tourism improvement district, any remaining revenues, after all outstanding debts are paid, derived from the levy of benefit assessments or derived from the sale of assets acquired with the revenues, shall be spent in accord…

If the majority of electors voting vote in favor of changing to an elected board, an elected board of education for the City of Florence shall be established. The board shall be called the Florence City Board of Education. The board shall be composed of six members, with one memb…

A member shall reside in the district which the member represents during the entire term of office. If a member leaves the district he or she represents, that position on the board shall be considered vacant and shall be filled pursuant to Section 45–39A–12.05. If the boundaries …

A candidate for each place on the board of education shall be at least 21 years of age, a registered voter, a resident of the board of education district which he or she seeks to represent on the board for at least six months immediately preceding the deadline date for qualifying…

(a) The Florence City Council shall take necessary steps to ensure that this part complies with the Federal Voting Rights Act of 1965, as amended. (b) The Florence City Council shall call an election to elect the initial members of the board of education. This election shall be h…

(a) Upon the assumption of office of the initially elected members of the board of education, the Florence City Board of Education as provided in this part shall be constituted and the terms, powers, duties, responsibilities, and emoluments of office of the prior members of the b…

A vacancy on the board of education shall be filled by appointment by a majority of the remaining members of the board of education for the unexpired term. The remaining members of the board shall fill the vacancy within 45 days after the vacancy occurs from qualified candidates …

The compensation for each member of the board of education shall be in an amount as provided by state law, payable from city school system funds. (Act 2000-656, p. 1311, §8.)

An annual audit of the financial records of the city school system and of the board of education shall be conducted by an independent licensed certified public accountant, selected by the board, who has an office located in the City of Florence. The audit results shall be made a …

Any member of the board of education who fails to attend more than two regularly scheduled monthly board meetings without an authorized excused absence as recognized by the board through written policy shall receive a written request from the city superintendent of education to a…

The chair of the board shall have all of the following duties: (1) To preside over all board meetings. (2) To set the meeting dates and times of all board meetings consistent with state law. The chair shall endeavor to set meeting times at 7:00 p.m. or at a similar time which wil…

Members of the Florence City Board of Education shall be immune from any civil liability whatsoever, be it in contract, tort, or otherwise, for any actions taken in their official capacity as members of the board. (Act 2000-656, p. 1311, §12.)

The Board of Commissioners of the City of Florence is authorized and empowered at any time subsequent to September 25, 1997, to put into force and effect an ordinance or ordinances governing the police and fire departments of the city as provided in this part; but this part shall…