Title 45

The county commission shall provide the necessary offices for the county revenue commissioner and shall provide all stationery, equipment, and office supplies, not otherwise furnished by law, needed for the efficient performance of the duties of the office. (Act 93–381, p. 655, §…

The county revenue commissioner shall collect and pay into the general fund of the county all fees, percentages, commissions, and other allowances which the tax assessor and the tax collector are now or hereafter by law authorized or directed to charge or collect for the performa…

The offices of Tax Assessor and Tax Collector of Pike County are abolished effective on the last day of the term to which they are elected, or on an earlier date, as is prescribed in Section 45–55–241, if a vacancy occurs in either the office of tax assessor or tax collector. (Ac…

It is the purpose of this part to conserve revenue and promote the public convenience in Pike County by consolidating the offices of tax assessor and tax collector into one county office. (Act 93–381, p. 655, § 8.)

If the office of tax assessor or tax collector should become vacant between the expiration of the term of office of either the tax assessor or tax collector and before the time of ratification of this part by the electors of Pike County, this part shall become effective immediate…

In Pike 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 or lodgings, or accommodations to a …

(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; and cha…

(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, and exemptions from, 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 regul…

This part may not 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 2015–421, p. 1347, § 5.)

The Department of Revenue shall charge and deduct from the proceeds of the tax levied an amount equal to the cost to the agency of making the collections and the charge shall not exceed five percent of the total amount of tax collected. Following that deduction, the department sh…

(a) The following words, terms, and phrases where used in this subpart shall have the following respective meanings except where the context clearly indicates a different meaning: (1) COMMISSIONER. The Commissioner of Revenue of the state. (2) COUNTY. Pike County in the State of …

There is levied and imposed in the county, in addition to all other taxes of every kind now imposed by law, and authorized to be collected as herein provided, a privilege or license tax against the person on account of the business activities and in the amount to be determined by…

The taxes levied in Section 45–55–243.01 shall be subject to all definitions, exceptions, exemptions, proceedings, requirements, rules, regulations, provisions, discounts, penalties, fines, punishments, and deductions that are applicable to the taxes levied by the state sales tax…

There is levied and imposed in the county, in addition to all other taxes of every kind imposed by law, and authorized to be levied and collected as herein provided, an excise tax on the storage, use, or other consumption of property in the county as hereinafter provided in this …

The sales taxes levied in Section 45–55–243.01 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; the use taxes levied in Section 45–55–243.03 shall be due and payable quarterly on or be…

Each person engaging or continuing within the county in a business subject to the sales taxes levied in Section 45–55–243.01 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 accou…

Every registered seller making sales of tangible personal property for storage, use, or other consumption in the county (which storage, use, or other consumption is not exempted from the use taxes herein levied) shall at the time of making such sale, or if the storage, use, or ot…

The taxes imposed by this subpart shall constitute a debt due the county and may be collected by civil suit, in addition to all other methods provided by law in this subpart. The taxes, together with interest and penalties with respect thereto, shall constitute and be secured by …

All provisions of the state sales tax statutes with respect to payment, assessment, and collection of the state sales tax, making of reports and keeping and preserving records with respect thereto, interest after the due date of the tax, penalties for failure to pay the tax or ma…

If, and as long as the state Department of Revenue is the special collection agent, the state Department of Revenue shall charge the county, for collecting the taxes levied herein, the costs of the department in collecting the taxes; provided, such charge shall not, in any event,…

The taxes levied by this subpart shall be levied on June 1, 2007 (or on such later date on which this subpart shall become law) and shall be levied and collected thereafter, as provided herein, without limit as to duration. The proceeds of the taxes levied and collected pursuant …

The county board of education and each city board of education which receives proceeds of the taxes levied by this subpart may (1) apply and use the proceeds distributed to such board for any public school or public education purpose including, without limitation, the administrat…

As used in this subpart, the following terms have the following meanings, except where the context clearly indicates a different meaning: (1) COSTS. All costs of acquiring, constructing, equipping, financing, operating, and maintaining the county jail and judicial complex, includ…

(a) The Pike County Commission, upon a majority vote of the members and in addition to all other taxes, may levy a sales and use tax in an amount up to a one and one-half percent sales and use tax outside of the corporate limits of the City of Troy and up to a one-half of one per…

The tax levied by this subpart shall be collected at the same time and in the same manner as the state sales and use taxes are collected in Pike County and those sales and use taxes applicable only to Pike County. (Act 2017–332, p. 586, § 4.)

Each person engaging or continuing in a business subject to the tax levied by this subpart, and each casual sale that is subject to tax, shall add to the sales price and collect from the purchaser the amount due by the taxpayer because of such sale or use. It shall be unlawful fo…

The tax levied by this subpart shall constitute a debt due Pike 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. Pike County shall c…

All existing provisions of the sales and use tax statutes, whether imposed by state statutes or local act applicable to Pike County, with respect to the payment, assessment, and collection of the sales and use tax, making of reports, keeping and preserving records, penalties for …

All taxes collected under this subpart shall be remitted to Pike County and deposited in a segregated account within the Pike County General Fund to be used for costs, expenses, and, pursuant to Section 45-55-243.37, distributions. The County Commission of Pike County may thereaf…

(a) Following the payment in full of the costs of the county jail and judicial complex, including the retirement of any financing and indebtedness, or beginning October 1, 2030, whichever occurs sooner, all taxes collected under this subpart shall be distributed each month as fol…

(a) The Pike County Commission is authorized to impose upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco or certain tobacco products in Pike County a county privilege, license, or excise tax in the following amounts: (1) Five…

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

It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in Pike County in the business for which the tax is hereby levied to fail or refuse to add to the price and collect from the purchaser the amount due on account of the tax herein provided or to r…

(a) The proceeds from the tax hereby authorized, less the actual cost of collection not to exceed five per centum shall be paid by the state Department of Revenue to the Pike County Commission, on a monthly basis. One percent of the revenue shall be paid into the county general f…

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 authorized to adopt and enforce rules and regulations to effectuate the purpose of this part. All rules and regulations duly adopted shall have force and effect of law. (Act 89–496, p. 1030, § 6.)

All laws, 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, as amended, requiring reports from dealers and prescribing penalties for violations shall apply with equa…

(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 statute shall not be construed to apply to cigarettes, cigars, snuff, smoking tobacco, and like tobacco pr…

The provisions of this part shall be construed in pari materia with any and all other provisions of law, or parts of law, relating to taxes, tobacco products, or firefighting departments; provided, however, that all laws or parts of laws which are in direct conflict herewith are …

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

(a) The Randolph County Commission, by ordinance of the county commission, may regulate the distance from a church or school that a licensee of the Alcoholic Beverage Control Board may be located in the unincorporated area of the county. Any ordinance enacted pursuant to this sec…

The Randolph County Commission, by ordinance, may permit the sale of draft or keg beer by retail licensees of the Alcoholic Beverage Control Board for on-premises consumption and for off-premises consumption. Beer sold for off-premises consumption may not exceed 288 ounces per cu…

The municipal governing body of the City of Roanoke, in Randolph County, or like governing body, may continue to levy and collect a special ad valorem tax, pursuant to Amendment 373 and Amendment 156 to the Constitution of Alabama of 1901, and the laws of the state, at a rate of …

In Randolph County the office of constable shall be abolished, pursuant to Section 36–23–1. All assets, money, property, real or personal, equipment, and supplies belonging to the office shall be transferred to the county governing body for use or disposition as they shall deem p…

(a)(1) Effective January 16, 2023, the annual salary of the Coroner of Randolph County shall be one thousand dollars ($1,000) per month to be paid from the county general fund. (2) Effective beginning the next term of office of the coroner commencing in January 2027, and each ter…