Title 45

The State Department of Revenue shall charge Lowndes County for collecting the special county taxes levied an amount not to exceed 10 percent of the amount collected. Such charge for collecting the special taxes for the county may be deducted each month from the special sales and…

The provisions of this subpart shall only apply to Lowndes County. (Act 91-434, p. 771, § 1.)

All words, terms, and phrases as defined in Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63, as amended, providing for the levy of a state sales and use tax, wherever used in this subpart, shall have the same meanings respectively ascri…

(a) The county commission is hereby authorized to levy and impose, in addition to all other taxes, including municipal gross receipts license taxes now imposed by law, a special county one-third cent privilege license tax paralleling the state sales and use tax, such privilege li…

All taxes levied in this subpart shall be paid to and collected by the State Department of Revenue at the same time and in the same manner as state sales and use taxes are paid. On or prior to the due dates of the tax herein levied each person subject to such tax shall file with …

Each person engaging or continuing within Lowndes County in a business subject to the tax levied in Section 45-43-246.32, 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 tax imposed by this subpart shall constitute a debt due Lowndes County and may be collected as provided by law. The tax, together with interest and penalties with respect thereto, shall constitute and be secured by a lien upon the property of any person from whom the tax is d…

All provisions of the state sales and use tax statutes with respect to payment, assessment, and collection of the state sales and use tax, making of reports and keeping and preserving records with respect thereto, penalties for failure to pay the tax, the promulgation of rules an…

The State Department of Revenue shall charge Lowndes County for collecting the special county tax levied under this subpart such amount or percentage of total collections as may be agreed upon by the commissioner of revenue and the Lowndes County Commission, but such charge shall…

This subpart shall only apply to Lowndes County. (Act 97-551, p. 971, § 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 97-551, p. 971, § 2.)

(a) The County Commission of Lowndes County shall levy, in addition to all other taxes, including, but not limited to, municipal gross receipts license taxes, a one cent ($.01) privilege license tax against gross sales or gross receipts. Notwithstanding the foregoing, the amount …

The tax levied by this subpart may be collected by the State Department of Revenue, or a private firm under contract with the county commission, at the same time and in the same manner as state sales and use taxes are collected. On or prior to the date the tax is due, each person…

Each person engaging or continuing in a business subject to the tax levied by 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. It shal…

The tax levied by this subpart shall constitute a debt due Lowndes 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 collection a…

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 collection agency may charge Lowndes County for collecting the tax levied under this subpart in an amount or percentage of total collections as may be agreed upon by the collection agency and the Lowndes County Commission. The charge shall not exceed five percent of the total…

This subpart shall terminate upon the ratification of at least a five and onehalf mill ad valorem tax for Lowndes County and the levy and receipt of the first funds from that ad valorem tax. (Act 97-551, p. 971, § 9.)

This subpart shall only apply to Lowndes County. (Act 2003-143, p. 445, § 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 2003-143, p. 445, § 2.)

(a) The County Commission of Lowndes County shall levy, in addition to all other taxes, including, but not limited to, municipal gross receipts license taxes, a one cent ($.01) privilege license tax against gross sales or gross receipts. Notwithstanding the foregoing, the amount …

The tax levied pursuant to this subpart may be collected by the State Department of Revenue or a private firm under contract with the county commission, at the same time and in the same manner as state sales and use taxes are collected. On or prior to the date the tax is due, eac…

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 Lowndes 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 col…

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 collection agency may charge Lowndes 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 collection agency and the Lowndes County Commission. The charge shall not exceed five percent of the…

This subpart shall terminate upon ratification of at least an eight-mill ad valorem tax for Lowndes County and the levy and receipt of the first funds from the ad valorem tax. (Act 2003-143, p. 445, § 9.)

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

Upon adoption by the Lowndes County Commission, every person, firm, corporation, club, or association that sells or stores or receives for the purpose of distribution in Lowndes County any cigarettes, cigars, snuff, smoking tobacco, and like tobacco products shall add the amount …

The tax hereby authorized shall be paid by affixing stamps as is required for the payment of the tax imposed by Section 40-25-1 to Section 40-25-28, inclusive. The State Department of Revenue shall have the same duties relative to the preparation and sale of stamps to evidence th…

The State Department of Revenue is hereby authorized to promulgate and enforce rules and regulations to effectuate the purposes of this part. All such rules and regulations duly promulgated shall have the force and effect of law. (Act 87-523, p. 791, § 4.)

All laws, and rules and regulations of the Department of Revenue, relating to 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 t…

The proceeds received under authority of this part less actual costs of collection, not to exceed 10 per centum, shall be paid by the State Department of Revenue to Lowndes County for distribution within 10 days as follows: Retroactive to October 1, 1988, the proceeds of the tax …

(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 Macon County local laws enacted after 1978 and all Macon 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 l…

The total compensation, including salary and expense allowance, paid to the chair and members of the county commission, the judge of probate, the revenue commissioner, and the sheriff under general law and Act 2001-560 as of October 1, 2004, is hereby ratified and confirmed as th…

Beginning on September 1, 2017, each Macon County Commissioner, the Chair of the Macon County Commission, the Macon County Revenue Commissioner, Judge of Probate, and the Sheriff of Macon County shall respectively receive an additional expense allowance of four thousand eight hun…

(a) In Macon County, in addition to all other containers provided for by law, beer or ale may be sold in containers that do not exceed 32 ounces in size. (b) The taxes on the beer or ale in such containers shall be as provided by general law. (Act 89-675, p. 1341, § 1.)

(a) This section applies only to Macon County. (b) The Legislature declares that the purpose of this section is to promote travel and tourism within Macon County, in order to enhance the economic opportunities of the citizens of Macon County. The Legislature further declares that…

(a) This section shall apply only to Macon County. (b) The Macon County Commission shall distribute forty thousand dollars ($40,000) per annum from the sale of alcoholic beverages after 12:00 P.M. on Sunday to the Macon County Public Library. (Act 99-555, p. 1199, §§ 1, 2.)

In Macon County, the sale of draft or keg beer in sealed containers of 128 ounces or less or in kegs of any size which are sold for off-premises consumption is lawful. (Act 2006-505, p. 1149, § 1.)

Any bank, either incorporated or unincorporated, which is established in Macon County, shall have the power to establish, to maintain, and to operate within the same city or town or within other communities, one or more branches or branch banks, branch offices, branch agencies, a…

The City of Tuskegee shall have authority, after notice as provided herein, to move or demolish buildings and structures, or parts of buildings and structures, party walls and foundations when the same are found by the governing body of the city to be unsafe to the extent of bein…

The term appropriate city official as used in this part shall mean any city official or city employee designated by the mayor or other chief executive officer of the city as the person to exercise the authority and perform the duties delegated by this part to the appropriate city…

(a) Within the time specified in the notice, but not more than 30 days from the date the notice is given, any person, firm, association, or corporation having an interest in the building or structure, accumulation and storage of junk, inoperable motor vehicles or parts of inopera…

After final action has been taken by the governing body on the overruling of any protests or objections with respect to any described piece of property, or in case no protests or objections have been received, the City Council of the City of Tuskegee, by motion or resolution, sha…