Title 45

(a)(1) The governing body of the county or a municipality, or the head of any department or office, can remove, discharge, or demote any merit employee who is directly under such governing body, or department head, provided that within five days a report in writing of such action…

No employee shall make, solicit, or receive any assessment, donation, subscription, or contribution for any political purpose whatsoever, or be a member of a committee or an officer of a political party, or take any part in its management or affairs except to exercise his or her …

Any merit employee who willfully violates this subpart, or any rule or regulation issued in pursuance hereof, shall be dismissed from service under the system and shall not be appointed or reemployed for two years. (Act 80-88, p. 111, § 16.)

All employees to which this subpart applies shall be covered by the merit system by March 11, 1980. (Act 80-88, p. 111, § 17.)

(a) The Sheriff of Marion County may operate a jail canteen for the benefit of prisoners in county custody. The sheriff shall be responsible for the operation of the canteen. (b) The sheriff may retain the profits derived from the pay telephones, vending machines, and canteen loc…

In Marion County, Alabama, 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 13-6-155, shall be fifteen dollars ($15) which shall be collected by the sheriff and deposited in the county treasury and credited…

(a) The Marion County Service of Process Fund is created in the county treasury. The county commission shall keep an account of all transactions associated with the fund for audit by the Department of Examiners of Public Accounts at the same time as the commission’s other account…

Each member of the Board of Equalization of Marion County shall be paid a total of thirty dollars ($30) per diem for each day’s attendance upon the session of the board. Any portion of this amount not paid by the state shall be paid from the general fund of the county. (Act 81-18…

The procedure for selling and redeeming lands for taxes in Marion County shall be the same as provided in Title 40, as amended, except that all the duties as are required of and are performed by the judge of probate shall be transferred to and be performed by the tax collector of…

(a)(1) The Tax Assessor of Marion County is hereby authorized to take the necessary action to merge the budgetary operations and functions of his or her office. Hereafter, the office shall be financed on a pro rata share basis from the proceeds of state, county, and municipal ad …

(a) Beginning on June 1, 2024, the Revenue Commissioner of Marion County shall receive an additional expense allowance in an amount that brings his or her total compensation to seventy-two thousand dollars ($72,000) per year to be paid out of the county general fund. The expense …

(a) Upon the occurrence of a vacancy in either the office of tax assessor or tax collector, there shall be a county revenue commissioner in Marion County. Thereafter, a commissioner shall be elected at the general election next following the expiration of the term of office of th…

(a) The judge of probate is relieved of all duties and responsibilities relating to the assessment and collection of taxes, commissions, and issuance fees on motor vehicles. The revenue commissioner shall receive the commissions and fees currently allocated to the judge of probat…

(a) The Revenue Commissioner of Marion County may set and collect an additional mail fee from any person renewing a motor vehicle registration by mail or over the Internet to offset the costs of the renewal, including the costs of the mailing of the motor vehicle license decals o…

All funds paid to Marion County from oil and gas taxes pursuant to Section 40–20–8 shall be distributed in the following manner: (1) Fifty percent to the county commission to be expended at its discretion, with emphasis on road construction and maintenance. (2) Thirty percent to …

(a) The Marion County Commission 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 the sale of any automotive vehicle, truck trailer, semitrailer,…

All words, terms, and phrases that are defined in Act 100 of the 1959 Second Special Session (Acts 1959, p. 298), as amended, the state sales tax act, and in Article 11 of Chapter 20 of Title 51 the Code of Alabama 1940, as amended, shall, where used in this subpart, have the mea…

Effective on the first day of the month succeeding the month during which this subpart becomes a law, there is hereby levied in Marion County, in addition to all other taxes of every kind now imposed by law, and shall be collected as herein provided, a privilege or license tax ag…

(a) An excise tax is hereby imposed on the following: (1) The storage, use, or other consumption in Marion County of tangible personal property purchased at retail, on or after the first day of the month next succeeding the month during which this subpart shall become a law, for …

The taxes levied in Section 45-47-244.21 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 taxes levied in Section 45-47-244.22 shall be due and payable quarterly on or before t…

Every registered seller making sales of tangible personal property for storage, use, or other consumption in Marion County (which storage, use, or other consumption is not herein exempted from the tax imposed in Section 45-47-244.22) shall at the time of making such sale or if th…

Each person engaging or continuing within Marion County in a business subject to the taxes levied in Section 45-47-244.21 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 taxes imposed by this subpart shall constitute a debt due Marion 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 constitute and be secu…

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 due date of tax, penalties for failure to pay tax, make re…

The State Department of Revenue shall charge Marion County for collecting the special taxes herein levied by this subpart, the cost of making such collections which charge shall not exceed five percent of the amount collected. Such charge may be deducted once each month from the …

The proceeds derived from the taxes herein levied shall be distributed each year as follows: (1) The amount necessary in each year to pay the principal of and the interest due on the bonds for hospital purposes or health facilities authorized to be issued by Amendment 75 to the C…

(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 Marion County a county privilege, license, or excise tax up to the following amounts: (1) Four cents ($.04) for each…

Upon September 1, 1988, every person, firm, corporation, club, or association that sells or stores or receives for the purpose of distribution in Marion County any cigarettes, cigars, snuff, smoking tobacco, and like tobacco products shall add the amount of the license or privile…

It shall be the duty of the County Commission of Marion County 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 dealer, storer, or distributor engaged …

The State Department of Revenue, if requested by resolution of the Marion County Commission, to collect all county privilege licenses or taxes specified in Section 45-47-245, for as long as the department is requested to collect the levies, is hereby authorized to promulgate and …

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

(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 Marion County Commission to be deposited in two separate accounts to the credit of either the Marion County Water …

(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) There is levied and imposed, in addition to all other taxes of every kind now imposed by law, a privilege or license tax upon every person, firm, or corporation engaging in the business of renting or furnishing any room or rooms, lodging, or accommodations to transients in an…

When used in this article, the following words and phrases shall have the following meanings, respectively, unless the context clearly indicates otherwise: (1) AUTHORITY. The Marion County Public Water Authority, a public corporation organized pursuant to this article. (2) BOARD.…

This article is intended to aid the state and county in the execution of its duties by providing an appropriate and independent instrumentality of the state and of the county with full and adequate powers to fulfill its functions. It is the further legislative intent that the Mar…

(a) Within 45 days after May 4, 1989, three applicants shall be appointed to proceed to incorporate the Marion County Public Water Authority by filing for record in the office of the judge of probate of the county a certificate of incorporation which shall comply in form and subs…

(a) The certificate of incorporation of the authority incorporated under this article may at any time, and from time to time, be amended in the manner provided in this section. (b)(1) The board of directors of the authority shall first adopt a resolution proposing an amendment to…

(a) The Marion County Public Water Authority shall be governed by a board of directors. All powers of the authority shall be exercised by the board or pursuant to its authorization. (b) Beginning October 1, 2025, the board of directors shall consist of five residents of Marion Co…

(a) The authority shall have the following powers, together with all powers incidental thereto or necessary to the discharge thereof in corporate form: (1) To have succession by its corporate name for the duration of time specified in its certificate of incorporation. (2) To sue …

(a) The authority organized or operating pursuant to this article, in addition to all other powers now or hereafter granted by law, shall have the following powers and rights: (1) To borrow money for use for any of its corporate purposes. (2) To sell, transfer, convey, grant opti…

(a) As security for payment of the principal of and interest on bonds or obligations assumed by it, the authority may enter into a contract or contracts binding itself for the proper application of the proceeds of bonds and other funds, for the continued operation and maintenance…

Rates, fees, and charges for water service and fire protection service rendered by the authority from any of its water systems or fire protection facilities shall be so fixed and from time to time revised as at all times to provide funds at least sufficient to: (1) Pay the cost o…

For the purpose of securing water service and fire protection facilities or aiding or cooperating with the authority in the planning, development, undertaking, construction, extension, improvement, operation, or protection of water systems and fire protection facilities, any coun…

The authority is hereby authorized to use the rights-of-way of all public roads in the state without securing the prior approval of the state or of its agencies or departments or the county commission of any county and subject only to the necessity of obtaining the municipal cons…

(a) The furnishing of fire protection facilities in conjunction with the water services by the authority as well as the furnishing of water services are hereby declared to be a governmental function. (b) The authority shall not be liable for any tort, whether negligent or wilful,…