Code of Alabama - Title 45: Local Laws - Chapter 11 - Chilton County

• Article 1 General and Miscellaneous Provisions.
• Part 1 Disclaimer.
• Section 45-11-10 Disclaimer
  (a) This chapter endeavors to add to the Code of Alabama 1975, all Chilton County local laws enacted after 1978 and all Chilton County prior...
• Part 2 Boundaries.
• Section 45-11-11 Boundary line of Chilton and Bibb Counties
  The boundary line between Chilton and Bibb Counties shall be as follows: Commencing at the northwest corner of Township 21 north, Range 11 east, thence...
• Part 3 Compensation.
• Section 45-11-12 Transaction fees
  In addition to all other fees and costs provided by law, a transaction fee of five dollars and twenty-five cents ($5.25) shall be paid to...
• Article 2 Alcoholic Beverages.
• Section 45-11-20 Reserved
• Article 3 Boards and Commissions.
• Section 45-11-30 Reserved
• Article 4 Business, Labor and Occupations.
• Section 45-11-40 Reserved
• Article 5 Constables.
• Section 45-11-50 Office abolished
  In Chilton County, effective at the end of the current term of office, the office of constable provided for in each election precinct pursuant to...
• Article 6 Coroner.
• Part 1 Compensation.
• Section 45-11-60 Salary
  In Chilton County, effective beginning the next term of office, the coroner shall receive an annual salary of nine thousand two hundred eighty-two dollars ($9,282)...
• Part 2 Deputies.
• Section 45-11-61 Appointment of deputies
  The Coroner of Chilton County is hereby authorized to appoint one or more deputies, as he or she deems necessary, who shall hold office at...
• Article 7 County Commission.
• Part 1 Compensation.
• Section 45-11-70 Expense allowance
  In addition to any and all other salary, compensation, and expense allowances provided for by law, the chair and members of the County Commission of...
• Part 2 Membership.
• Section 45-11-71 Composition
  Repealed by Act 2007-292, p. 523, §3, effective June 7, 2007.
• Section 45-11-71.01 Composition
  (a) This section shall apply only in Chilton County. (b) Effective for the election of the county commission in November 2008 and thereafter, the Chilton...
• Article 8 Courts.
• Part 1 Court Costs.
• Section 45-11-80 Additional costs and fees; Juvenile Court Services Fund; Judicial Administration Fund
  (a) In Chilton County, in addition to all other fees, there shall be taxed as costs the sum of five dollars ($5) in each civil...
• Section 45-11-80.01 Additional court costs; Public Safety Technology Fund
  (a) In all criminal, quasi-criminal, and traffic cases in district, circuit, and municipal courts in Chilton County, there shall be taxed as costs an additional...
• Part 2 Probate Court.
• Division 1 Licensing Division.
• Section 45-11-81 Mail order fee for boat registration
  The Chilton County Judge of Probate shall mail forms to all registered boat owners within the county to allow boat owners to complete such application...
• Division 2 Recording System.
• Section 45-11-81.20 Grantee name and address required
  (a) The Judge of Probate of Chilton County shall not receive for record or permit the recording of an instrument in which the title to...
• Section 45-11-81.21 Special recording fee
  In Chilton County, a special recording fee of eight dollars ($8) shall be paid to the county and collected by the judge of probate for...
• Section 45-11-81.40 Salary
  Effective beginning the next term of office after March 15, 2018, the Judge of Probate of Chilton County shall receive an annual salary of eighty...
• Part 3 District Attorney.
• Section 45-11-82 Residential limitations on adult sex offenders
  REPEALED IN THE 2016 FIRST SPECIAL SESSION BY ACT 2016-466 EFFECTIVE AUGUST 30, 2016.
• Article 9 Economic and Industrial Development and Tourism.
• Section 45-11-90 Reserved
• Article 10 Education.
• Section 45-11-100 Composition of board; elections
  (a) Beginning with the election in 2006, and thereafter, the Chilton County Board of Education shall be composed of five members. Each member of the...
• Section 45-11-100.01 Election by place number; staggered terms of office
  (a) Beginning with the election in 2006, and thereafter, each candidate for a position on the board shall specify the place on the board for...
• Section 45-11-100.02 Purpose and construction
  The purpose of this article is to respond to local needs that have not been substantially provided for and effectuated by general law, and this...
• Section 45-11-100.03 Implementation of article
  The Chilton County Commission shall take necessary steps to ensure that this article and any action taken pursuant to this article complies with the Federal...
• Article 11 Elections.
• Part 1 Poll Workers.
• Section 45-11-110 Compensation
  In addition to any compensation heretofore provided by law for the poll workers in Chilton County, each poll worker shall be entitled to a twenty-two...
• Part 2 Registrars, Board of.
• Section 45-11-111 Compensation
  In Chilton County, each member of the board of registrars shall receive twenty-two dollars ($22) per day for each meeting he or she attends. The...
• Article 12 Employees.
• Section 45-11-120 Office of county treasurer abolished, and county administrator established
  (a) In Chilton County, the office of county treasurer is hereby abolished. The county commission is hereby authorized to appoint a county administrator that shall...
• Article 13 Engineer, County.
• Section 45-11-130 Reserved
• Article 14 Fire Protection and Emergency Medical Services.
• Section 45-11-140 Forest fire protection
  (a) The County Commission of Chilton County is authorized, when the need exists, to provide protection against forest fires in Chilton County by participating in...
• Article 15 Gambling.
• Section 45-11-150 Reserved
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• Article 16 Government Operations.
• Part 1 Data Processing.
• Section 45-11-160 Recordkeeping and filing
  (a) The County Commission of Chilton County is hereby authorized to enter into contract for the purchase, lease, or contractual services for providing data processing,...
• Part 2 Liability for Monetary Loss.
• Section 45-11-161 Reimbursement; duties of judge of probate and tax collector; relief from personal liability; fee for worthless instruments
  (a) The Chilton County Commission shall reimburse the office of judge of probate and tax collector or other like official charged with collecting taxes or...
• Article 17 Health and Environment.
• Part 1 Environment.
• Section 45-11-170 Litter
  (a) The Chilton County Commission or other like county governing body is hereby authorized to provide for printing and furnishing to the judge of probate...
• Part 2 Health.
• Section 45-11-171 Board of Health fees
  (a)(1) The Board of Health of Chilton County may fix a schedule of fees which shall cover a portion of the cost involved in the...
• Part 3 Animal Control.
• Section 45-11-172 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2019 REGULAR SESSION, EFFECTIVE MARCH 15, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT
  This part shall only apply in Chilton County in those areas of the county outside the corporate limits of any municipality.
• Section 45-11-172.01 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2019 REGULAR SESSION, EFFECTIVE MARCH 15, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT
  The following words shall have the following meanings: (1) ANIMAL CONTROL OFFICER. Any person employed by Chilton County who performs animal control functions or any...
• Section 45-11-172.02 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2019 REGULAR SESSION, EFFECTIVE MARCH 15, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT
  (a) An animal control officer or law enforcement officer of the county shall investigate any incidents involving any dog reported to be dangerous or a...
• Section 45-11-172.03 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2019 REGULAR SESSION, EFFECTIVE MARCH 15, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT
  (a) A dog may not be declared dangerous or a nuisance in any of the following circumstances: (1) When an injury or damage was sustained...
• Section 45-11-172.04 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2019 REGULAR SESSION, EFFECTIVE MARCH 15, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT
  (a)(1) If a court determines that a dog is dangerous or a nuisance, but does not order that the dog be destroyed because evidence was...
• Section 45-11-172.05 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2019 REGULAR SESSION, EFFECTIVE MARCH 15, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT
  The owner of a dog that has been declared to be dangerous or a nuisance by a court may petition the district court to remove...
• Section 45-11-172.06 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2019 REGULAR SESSION, EFFECTIVE MARCH 15, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT
  (a) An owner of a dangerous dog who violates this part shall be guilty of a misdemeanor punishable by a fine of not more than...
• Section 45-11-172.07 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2019 REGULAR SESSION, EFFECTIVE MARCH 15, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT
  An owner of a nuisance dog who violates this part shall be guilty of a misdemeanor punishable by a fine of not more than three...
• Section 45-11-172.08 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2019 REGULAR SESSION, EFFECTIVE MARCH 15, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT
  A law enforcement officer may enforce this part by immediately removing a dog to an appropriate facility, without requirement for a warrant or pending due...
• Article 18 Highways and Bridges.
• Section 45-11-180 Reserved
• Article 19 Legislature.
• Section 45-11-190 Reserved
• Article 20 Licenses and Licensing.
• Part 1 Business Licenses.
• Section 45-11-200 Renewal by mail
  In Chilton County, the judge of probate may mail an application for renewal of business licenses to those persons to whom a license has been...
• Part 2 Noncollectible Negotiable Instruments.
• Section 45-11-201 Notice of refusal; retrieval and voiding of license; records
  (a) In Chilton County, when a negotiable instrument, such as a check or draft, given for a motor vehicle license, boat license, driver's license, privilege...
• Article 21 Motor Vehicles and Transportation.
• Section 45-11-210 Reserved
• Article 22 Parks, Historic Preservation, Museums, and Recreation.
• Section 45-11-220 Reserved
• Article 23 Sheriff.
• Part 1 Compensation.
• Section 45-11-230 Expense allowance; salary
  (a) The sheriff shall receive, in addition to his or her present compensation, an expense allowance of two thousand four hundred dollars ($2,400.00) per annum...
• Section 45-11-230.01 Salary
  Effective beginning the next term of office after March 16, 2018, the Sheriff of Chilton County shall receive an annual salary of seventy-five thousand dollars...
• Part 2 Employees.
• Division 1 Civil Service System.
• Section 45-11-231 Applicability - Locality
  This subpart shall apply only in Chilton County.
• Section 45-11-231.01 Definitions
  As used in this subpart, the following words have the following meanings: (1) BOARD. The merit system board created by this subpart. (2) COUNTY. Chilton...
• Section 45-11-231.02 Applicability - Law enforcement personnel
  This subpart applies to all law enforcement officials and employees employed by the office of Sheriff of Chilton County except the chief deputy.
• Section 45-11-231.03 Merit system rules and regulations; removal for cause
  All employees to whom this subpart applies shall be governed by merit system rules and regulations governing dismissals, suspensions, lay-offs, and terminations, adopted and administered...
• Section 45-11-231.04 Merit system board - Creation; composition; oath
  (a) There is created a merit system board for the office of the Sheriff of Chilton County, which shall become effective February 27, 2002, and...
• Section 45-11-231.05 Merit system board - Meetings
  (a) The board shall fix the times for its regular meetings and it may hold special, adjourned, or called meetings at any time. A majority...
• Section 45-11-231.06 County commission to furnish supplies, personnel, storage facilities, etc
  The Chilton County Commission shall provide the board with materials and secretarial help when needed during meetings and shall assign an area from time to...
• Section 45-11-231.07 Probationary employment
  All appointments of employees to which this subpart applies, other than temporary appointments, shall be probationary for one year from the date of appointment. A...
• Section 45-11-231.08 Chief deputy sheriff
  Whenever a new sheriff is elected or appointed, he or she may appoint any person as his or her chief deputy sheriff, provided the person...
• Section 45-11-231.09 Suspension of merit employees
  The sheriff may suspend, without pay, a merit employee for any personal misconduct or fact affecting or concerning his or her fitness or ability to...
• Section 45-11-231.10 Removal, discharge, or demotion of merit employees; proceedings before board; appeal
  (a) The sheriff may remove, discharge, or demote any merit employee who is directly under the sheriff, provided that within five days a report in...
• Section 45-11-231.11 Political activities
  Each employee may exercise his or her right as a citizen to express his or her opinion and to cast his or her vote. No...
• Section 45-11-231.12 Violations
  Any merit employee who willfully violates any provision of this subpart, or any rule or regulation issued in pursuance hereof, shall be dismissed from service...
• Section 45-11-231.13 Applicability - Effective date
  All employees to which this subpart applies shall be covered by the merit system by February 27, 2003.
• Division 2 Deputies.
• Section 45-11-231.40 Hiring of additional deputies authorized
  In Chilton County, the sheriff shall have the authority to hire and maintain additional deputies under the comprehensive employment and training programs. No county funds...
• Part 3 Pistol Permits.
• Section 45-11-232 Issuance; fee; Sheriff's Fund
  (a) In Chilton County the fee for issuance of a permit to carry a pistol in a vehicle or concealed on or about the person...
• Part 4 Service of Process.
• Section 45-11-233 Methods of service
  (a) Notices of the requirement of the attendance of jury service in the Circuit Court of Chilton County may be served by first class mail,...
• Part 5 Jails.
• Section 45-11-234 Operation of jail store; inmate telephone service; Sheriff's Law Enforcement Fund
  (a) The Sheriff of Chilton County, or the authorized agent of the sheriff, may operate a jail store and an inmate telephone system for prisoners...
• Article 24 Taxation.
• Part 1 General Provisions.
• Division 1 Compensation.
• Section 45-11-240 Compensation of tax assessor and tax collector
  (a)(1) The following officers of Chilton County shall, commencing at their next term of office, be entitled to receive compensation as follows: a. The tax...
• Division 2 License Division.
• Section 45-11-240.20 Creation; offices, supplies, personnel; powers and duties
  (a) There is hereby created within the tax collector's office of Chilton County a license division. The county commission shall furnish suitable quarters and provide...
• Division 3 Revenue Commissioner.
• Section 45-11-240.30 Applicability; purpose
  This subpart shall apply only in Chilton County. The purpose of this subpart is to conserve revenue and promote the public convenience in the county...
• Section 45-11-240.31 Office established; election
  At the expiration of the term of office of the tax assessor and the office of the tax collector of the county following August 1,...
• Section 45-11-240.32 Duties of commissioner
  The county revenue commissioner shall perform all acts, duties, and functions required by law to be performed either by the tax assessor or by the...
• Section 45-11-240.33 Oath of office; bond
  Before entering the duties of his or her office, the county revenue commissioner shall take the oath of office prescribed in Section 279 of the...
• Section 45-11-240.34 Compensation
  The county revenue commissioner shall receive a salary of not less than the minimum salary provided by Section 40-6A-2, payable in the manner prescribed by...
• Section 45-11-240.35 Offices of tax assessor and tax collector abolished
  The offices of tax assessor and tax collector are abolished effective September 30, 2015, or on such earlier date as prescribed in this subpart if...
• Section 45-11-240.36 Assumption of office by tax assessor or tax collector
  If either the office of tax assessor or the office of tax collector becomes vacant before the expiration of the term of office and before...
• Section 45-11-240.37 Performance of duties regarding real estate sales for failure to pay taxes and subsequent redemptions
  (a) This section shall apply only in Chilton County. (b) All duties, responsibilities, and liabilities regarding real property sales for failure to pay taxes and...
• Part 2 Tax, Ad Valorem.
• Division 1 Law Enforcement, Public Health, and Other County Purposes.
• Section 45-11-242 Levy and collection of tax; disposition of funds
  (a) In Chilton County, in addition to any and all other taxes heretofore or hereafter levied, the Chilton County Commission is hereby authorized to levy...
• Division 2 Trade School and Rural and Industrial Development.
• Section 45-11-242.20 Continuation of existing tax
  (a) Chilton County presently levies and collects a special tax for a trade school and rural and industrial development in the county at a rate...
• Section 45-11-243 Levy of tax; disposition of funds
  (a) This section shall be applicable only to Chilton County. (b) There is levied and imposed, in addition to all other taxes of every kind...
• Part 3 2014 Sales and Use Tax for Hospital.
• Section 45-11-244 Applicability
  This part shall only apply to Chilton County.
• Section 45-11-244.01 Definitions
  (a) The following words, terms, and phrases where used in this part shall have the following respective meanings except where the context clearly indicates a...
• Section 45-11-244.02 Authorization of levy of sales tax
  (a) The governing body of the county is authorized to levy and impose in the county, in addition to all other taxes of every kind...
• Section 45-11-244.03 Authorization of levy of use tax
  (a) The governing body of the county is hereby authorized to levy and impose excise taxes on the storage, use, or other consumption of property...
• Section 45-11-244.04 Sales tax to be added to sales price
  Each person engaging or continuing within the county in a business subject to the sales tax authorized to be levied in Section 45-11-244.02 shall add...
• Section 45-11-244.05 Collection of taxes
  (a) The governing body of the county shall administer and collect the taxes herein authorized to be levied and collected, or shall cause such taxes...
• Section 45-11-244.06 Referendum authorized
  The governing body of the county may call an advisory countywide referendum election on the question of whether or not the qualified electors of the...
• Section 45-11-244.07 Enforcement; civil suit; taxes a lien
  The taxes authorized to be levied pursuant to this part shall constitute a debt due the county and may be collected by civil suit, in...
• Section 45-11-244.08 Applicability of state sales and use tax statutes
  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...
• Section 45-11-244.09 Abatement of taxes prohibited
  Notwithstanding any provision of law to the contrary, none of the taxes herein authorized to be levied and collected may be abated by any governmental...
• Section 45-11-244.10 Use of proceeds
  The proceeds of any taxes levied pursuant to the authorization contained in this part shall be used only for the purpose of providing funds to...
• Section 45-11-244.11 Effective date; termination of levy of taxes
  (a) If the governing body of the county elects to levy and impose any of the taxes herein authorized to be levied and imposed, it...
• Part 4 2019 Sales and Use Tax for Hospital.
• Section 45-11-245 Applicability
  This part shall only apply to Chilton County.
• Section 45-11-245.01 Definitions
  (a) The following words, terms, and phrases where used in this part shall have the following respective meanings except where the context clearly indicates a...
• Section 45-11-245.02 Authorization of levy of sales tax
  (a) The governing body of the county is authorized to levy and impose in the county, in addition to all other taxes of every kind...
• Section 45-11-245.03 Authorization of levy of use tax
  (a) The governing body of the county is hereby authorized to levy and impose excise taxes on the storage, use, or other consumption of property...
• Section 45-11-245.04 Sales tax to be added to sales price
  Each person engaging or continuing within the county in a business subject to the sales tax authorized to be levied in Section 45-11-245.02 shall add...
• Section 45-11-245.05 Collection of taxes
  (a) The governing body of the county shall administer and collect the taxes herein authorized to be levied and collected, or shall cause such taxes...
• Section 45-11-245.06 Enforcement; taxes a lien; special counsel
  The taxes authorized to be levied pursuant to this part shall constitute a debt due the county and may be collected by civil suit, in...
• Section 45-11-245.07 Applicability of state provisions
  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...
• Section 45-11-245.08 Abatement of taxes prohibited
  Notwithstanding any provision of law to the contrary, none of the taxes herein authorized to be levied and collected may be abated by any governmental...
• Section 45-11-245.09 Use of proceeds
  The proceeds of any taxes levied pursuant to the authorization contained in this part shall be used only for the purpose of providing funds to...
• Section 45-11-245.10 Authorizing resolution; termination of levy of taxes
  (a) If the governing body of the county elects to levy and impose the taxes authorized by this part, it shall adopt an authorizing resolution...
• Section 45-11-245.11 Effective date; legislative intent
  It is the intent of the Legislature that this part be construed as retroactive and curative and that the authority for levying the taxes herein...
• Section 45-11-245.12 Relation to Part 3; credit for taxes paid
  (a) The collection of taxes pursuant to Act No. 2014-162 or Act No. 2014-422 is hereby ratified, approved, validated, and confirmed; provided, however, that if...
• Section 45-11-245.13 Designation of Chilton County Health Care Authority as agent of county
  Any designation made by the governing body of the county prior to the adoption of the authorizing resolution of The Chilton County Health Care Authority...
• Section 45-11-245.14 Pledge or assignment of taxes by Chilton County Health Care Authority
  Any pledge or assignment of the taxes herein authorized (or the taxes authorized, or attempted to be authorized, by Act No. 2014-162 or Act No....
• Section 45-11-245.15 Severability
  The provisions of this part are severable. If any part of this part is declared invalid or unconstitutional, that declaration shall not affect the part...
• Part 5 Sales and Use Tax for Infrastructure, Public Safety, and Economic Development.
• Section 45-11-246 Definitions
  As used in this part, the following words have the following meanings: (1) COUNTY. Chilton County. (2) SALES AND USE TAX. A tax imposed by...
• Section 45-11-246.01 Levy of tax authorized
  (a) The Chilton County Commission, upon a majority vote of the members and in addition to all other taxes, may levy a sales and use...
• Section 45-11-246.02 Collection of tax
  The taxes levied by this part shall be collected at the same time and in the same manner as the state sales and use taxes...
• Section 45-11-246.03 Addition of tax to sales price
  Each person engaging or continuing in a business subject to the taxes levied by this part shall add to the sales price and collect from...
• Section 45-11-246.04 Collection and enforcement
  The taxes levied by this part shall constitute a debt due Chilton County. The taxes, together with any interest and penalties, shall constitute and be...
• Section 45-11-246.05 Applicability of state provisions
  All existing provisions of the sales and use tax statutes, whether imposed by state statutes or local act applicable to Chilton County, with respect to...
• Section 45-11-246.06 Disposition of funds
  All taxes collected under this part shall be remitted to Chilton County and deposited in the Chilton County General Fund earmarked for infrastructure, public safety,...
• Section 45-11-246.07 Expiration and renewal
  The authority for the Chilton County Commission to levy any sales and use taxes pursuant to this part shall expire on May 15, 2054, unless...
• Part 6 Sales and Use Tax for Maintenance and Repair of County Jail.
• Section 45-11-247 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2019 REGULAR SESSION, EFFECTIVE MAY 14, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT
  As used in this part, state sales and use tax means the tax imposed by the state sales and use tax statutes, including, but not...
• Section 45-11-247.01 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2019 REGULAR SESSION, EFFECTIVE MAY 14, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT
  (a) The County Commission of Chilton County may levy, in addition to all other taxes, including, but not limited to, municipal gross receipts license taxes,...
• Section 45-11-247.02 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2019 REGULAR SESSION, EFFECTIVE MAY 14, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT
  The tax levied by this part shall be collected by the State Department of Revenue, the county, or by contract to a business that collects...
• Section 45-11-247.03 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2019 REGULAR SESSION, EFFECTIVE MAY 14, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT
  Each person engaging or continuing in a business subject to the tax levied by this part, shall add to the sales price or admission fee...
• Section 45-11-247.04 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2019 REGULAR SESSION, EFFECTIVE MAY 14, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT
  The tax levied by this part shall constitute a debt due Chilton County. The tax, together with any interest and penalties, Shall constitute and be...
• Section 45-11-247.05 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2019 REGULAR SESSION, EFFECTIVE MAY 14, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT
  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,...
• Section 45-11-247.06 Charge for collection; trust account
  The department shall charge Chilton County for collecting the tax levied under this part in an amount or percentage of total collections as may be...
• Section 45-11-247.07 Legislative findings
  Act 96-631 of the 1996 Regular Session (Acts 1996, p. 1002) authorized the Chilton County Commission to levy an additional sales and use tax for...
• Section 45-11-247.08 Use of funds
  Effective beginning with the fiscal year beginning October 1, 2019, the Chilton County Commission may appropriate principal and interest from the trust account established in...
• Article 25 Utilities.
• Section 45-11-250 Reserved
• Article 26 Zoning and Planning.
• Section 45-11-260 Reserved

Last modified: May 3, 2021