Title 45

In addition to all other fees and costs provided by law, a special transaction fee in an amount determined by the Pickens County Commission, but not exceeding five dollars ($5), shall be paid to the Pickens County Judge of Probate when any public business is transacted in his or …

(a) In Pickens County the judge of probate shall perform all duties relative to the assessment and collection of ad valorem taxes on motor vehicles in the county which are required under the general law to perform. The revenue commissioner shall be relieved of all duties and resp…

(a) In Pickens County, there is created within the office of the judge of probate a license division which shall issue all licenses issued through the office of the judge of probate, except marriage licenses. The county commission shall furnish suitable quarters and provide the n…

(a) The Pickens County Commission may levy, in addition to all other charges, costs, taxes, or fees levied, on the issuance of licenses on motor vehicles and tractor trailers of any nature, a fee of up to ten dollars ($10) per license plate. The county commission may also levy a …

(a) Effective beginning on May 1, 2022, the Judge of Probate of Pickens County shall receive an additional expense allowance in an amount equal to the difference in the salary of the judge of probate on April 5, 2022, and eighty thousand dollars ($80,000) per year payable in equa…

(a) Commencing on October 1, 2023, if the Judge of Probate of Pickens County is licensed to practice law in this state and is authorized to exercise equity jurisdiction, the judge of probate shall be entitled to and shall receive an additional expense allowance in an amount of on…

The City Council of the City of Reform in Pickens County may provide that the positions of city clerk, police chief, and fire chief shall be permanent positions subject to removal only from just cause after the completion of a satisfactory probation period as determined by the ci…

In Pickens County, the county board of education, upon recommendation of the county superintendent of education, may substitute other books or texts for use in the county schools under its jurisdiction for the textbooks on the list of state-approved or state-adopted textbooks pre…

(a) Each member of the Board of Registrars of Pickens County shall be entitled to an expense in the amount of seventy-five dollars ($75) per month payable from the county general fund retroactive to October 1, 1985. The expense allowance shall remain in effect either until Septem…

(a) Effective October 1, 2005, each member of the Board of Registrars of Pickens County shall be entitled to receive an additional per diem compensation in the amount of twenty dollars ($20) for each day’s attendance to the business of the board. The supplemental compensation pro…

In Pickens County, election officials who work at polling places are entitled to an additional per diem allowance in such amounts as, together with any amount paid by the state, shall make the total paid to such officials thirty-five dollars ($35) for each day they work at the po…

In Pickens County, the County Commission is empowered and authorized to establish, by resolution, voting centers by combining voters from two or more precincts in order to create a voting center, in order to facilitate or reduce costs for elections. (Act 91–281, p. 535, § 1.)

(a) The Pickens County Board of Health shall designate the services rendered by the Pickens County Health Department for which a reasonable fee may be charged and shall set the maximum allowable fee to be charged for each service. (b) The Pickens County Health Department shall be…

(a) Commencing on May 1, 1999, the Sheriff of Pickens County shall be entitled to an additional expense allowance totalling the salary and expense allowance in an amount equal to 63 percent of the annual salary paid by the State of Alabama to the District Judge of Pickens County,…

(a) In Pickens County, in addition to all other fees or court costs levied, a service of process fee of one hundred fifty dollars ($150) shall be collected for service or attempted service of any papers or documents requiring personal service of process by the sheriff or any depu…

Upon successfully completing the minimum standards of training and other requirements for law enforcement officers of the Peace Officers’ Standards and Training Commission, a community corrections officer employed by the Community Punishment and Corrections Authority of the 24th …

(a)(1) In addition to all other court costs authorized in Pickens County, a service of process fee of twenty-five dollars ($25) shall be collected for service or attempted service of process on each document requiring personal service of process by the sheriff in all cases filed …

(a) In Pickens County, all persons incarcerated or booked in the Pickens County Jail shall be charged five dollars ($5) per day for incarceration. This fee shall be in addition to all other costs and charges imposed on persons who are incarcerated or booked in the Pickens County …

(a) The Sheriff of Pickens County is authorized to operate a jail store and contract telephone installation for inmates within the confines of the county jail. The jail store and inmate telephones shall be operated to serve the needs of the county jail population. (b) Any and all…

(a)(1) In Pickens County, the sheriff may establish programs to train and educate prisoners in the county jail in life skills, including, but not limited to, agriculture, vocational training, and drug abuse rehabilitation. (2) The sheriff may contract with persons to provide serv…

The Sheriff of Pickens County, with approval of the Pickens County Commission, may contract with the sheriff and county commission of another county to provide for the housing of inmates from the other county in the county jail and for other components of inmate care, including, …

(a) In Pickens County, 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 13A–11–75, shall be twenty dollars ($20), which shall be collected by the sheriff. (b) The fees collected under this section shall be …

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

(a) Effective beginning on June 1, 2023, the Revenue Commissioner of Pickens County shall receive an additional expense allowance in an amount equal to eight thousand dollars ($8,000) per year payable in equal monthly installments. This expense allowance shall be in addition to a…

In Pickens County, in addition to all other taxes imposed by law, there is levied a privilege or license tax in the amount herein prescribed against every person within the county engaging in the business of renting or furnishing a room or rooms, lodging or accommodations, to a t…

(a) There are exempted from 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 sales tax act; charge…

(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 and regulations with respect to…

Except as otherwise provided in this part, all proceeds from the tax levied by this part shall be deposited into the Pickens County General Fund and shall be allocated to the Pickens County Tourism Association for the promotion of tourism. (Act 96–49, 1st Sp. Sess., p. 67, § 5.)

None of the provisions of this part shall 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. (Act 96–49, 1st Sp. Sess., p. 67,…

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…

There are levied and imposed in Pickens County, county privilege or license or excise taxes in lieu of taxes authorized by Act 70, Second Special Session 1955 (Acts 1955, p. 180), hereby repealed, such taxes to be determined by the application of rates hereinafter specified. (1) …

(a) An excise tax is imposed on the storage, use, or other consumption in Pickens County of tangible personal property purchased at retail on or after September 1, 1965, for storage, use, or other consumption in the county at the rate of one-half of one percent of the sales price…

The taxes levied by this subpart shall be subject to all definitions, exemptions, proceedings, rules, regulations, requirements, fines, penalties, punishments, and deductions as are provided in Act 100, approved August 18, 1959, effective October 1, 1959, the state sales tax law,…

(a) The taxes levied by this subpart shall be collected by the Department of Revenue, at the same time and along with the collection by that department of taxes levied and collected for the State of Alabama under Act 100, approved August 18, 1959, and Article 11 of Chapter 20, Ti…

(a) All revenues arising from the taxes herein levied shall be used exclusively and solely for the public purposes in Pickens County, including the acquisition by purchase, lease, or otherwise, and the construction, equipment, operation, and maintenance of public hospital facilit…

The taxes levied by this subpart, together with the interest and penalties which are authorized herein, shall be a lien upon the property of any person, firm, or corporation liable for taxes under this subpart, and all of the provisions of the revenue laws of the State of Alabama…

There are levied and imposed in Pickens County, county privilege or license or excise taxes in addition to all taxes heretofore authorized and levied therein, the taxes to be determined by the application of rates specified, as follows: (1) Upon every person, firm, or corporation…

(a) An excise tax is imposed on the storage, use, or other consumption in Pickens County of tangible personal property purchased at retail on or after June 1, 1982, for storage, use, or other consumption in the county at the rate of one percent of the sales price of the property,…

The taxes levied by this subpart shall be subject to all definitions, exemptions, proceedings, rules, regulations, requirements, fines, penalties, punishments, and deductions as are provided in Article 1, commencing with Section 40–23–1, of Chapter 23 of Title 40, the state sales…

(a) The taxes levied by this subpart shall be collected by the Department of Revenue, at the same time and along with the collection by that department of taxes levied and collected for the State of Alabama under Article 1, commencing with Section 40–23–1, of Chapter 23 of Title …

All revenues arising from the taxes levied by this subpart shall be used exclusively and solely for public school purposes within Pickens County, including payment of principal of and interest on any obligations issued for public school purposes by Pickens County or by the Board …

The taxes levied by this subpart, together with the interest and penalties which are authorized by this subpart by the incorporation by reference to the state sales and use tax laws, shall be a lien upon the property of any person, firm, or corporation liable for taxes under this…

In this subpart, all words, terms, and phrases as defined in Sections 40–23–1 to 40–23–4, inclusive, and 40–23–60 to 40–23–63, inclusive, providing for the levy of state sales and use taxes, shall have the same meanings respectively ascribed to them in the sections, except where …

(a) Upon referendum approval by the qualified electors of the county, the Pickens County Commission may levy and impose in addition to all other taxes, including municipal gross receipts license taxes now imposed by law, a special county privilege license tax of one percent on al…

All taxes authorized to be levied in Section 45–54–242.51 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 additional tax levied in this subpart, ea…