Code of Alabama - Title 45: Local Laws - Chapter 22 - Cullman County

• Article 1 General and Miscellaneous Provisions.
• Part 1 Disclaimer.
• Section 45-22-10 Disclaimer
  (a) This chapter endeavors to add to the Code of Alabama 1975, all Cullman County local laws enacted after 1978 and all Cullman County prior...
• Part 2 Compensation.
• Section 45-22-11 Expenses for various county officials
  The members of the Board of Registrars, Jury Commission, and Board of Equalization in Cullman County shall receive an expense allowance of five dollars ($5)...
• Section 45-22-11.01 Miscellaneous salaries and expenses
  (a)(1) In lieu of any annual salaries now provided by law, certain officials in Cullman County shall be entitled to annual salaries as follows: a....
• Article 2 Alcoholic Beverages.
• Section 45-22-20 Reserved Reserved.
• Article 3 Boards and Commissions.
• Section 45-22-30 Cemetery board
  (a) For the purposes of this section, the following terms shall have the following meanings: (1) BOARD. The Cullman County Cemetery Board. (2) CEMETERY. Any...
• Article 4 Business, Labor, and Occupations.
• Part 1 Banks.
• Section 45-22-40 Branch banks authorized
  (a) After, August 13, 1987, any established bank which is authorized by its charter or by law to do a general banking business in Cullman...
• Part 2 Days and Hours of Operation.
• Section 45-22-41 Sunday operations
  (a) It shall be lawful for any flea market, as defined herein, to remain open all day for business on Sunday in Cullman County. For...
• Article 5 Constables.
• Section 45-22-50 Office abolished
  In Cullman 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...
• Article 6 Coroner.
• Section 45-22-60 Compensation; office space and automobile; expenses; assistant coroner
  (a) Effective after the 2018 General Election, the Coroner of Cullman County shall receive a salary of twenty-five thousand dollars ($25,000), to be paid in...
• Article 7 County Commission.
• Part 1 Membership and Compensation.
• Section 45-22-70 Associate county commissioner
  REPEALED IN THE 2020 REGULAR SESSION BY ACT 2020-161 EFFECTIVE MAY 18, 2020. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. The office of Associate...
• Section 45-22-70.01 Composition; election of members; terms; meetings
  (a) Effective until the end of the term of the members of the county commission expiring in November 2022, the county commission of Cullman County...
• Section 45-22-70.02 Commission districts
  (a) Commission District One is described as follows: That area of the county which lies to the East of U.S. Highway 31 and North of...
• Section 45-22-70.03 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2020 REGULAR SESSION, EFFECTIVE MAY 18, 2020. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT
  (a) Effective beginning the next term of office of the Associate Commissioners of the Cullman County Commission commencing in November 2022, the Associate Commissioners of...
• Part 2 Roads and Bridges.
• Section 45-22-71 Construction, repair, and maintenance of roads and bridges; duties of county engineer
  The Cullman County Commission or like governing body of Cullman County shall be solely responsible for the construction, repair, and maintenance of the roads and...
• Article 8 Courts.
• Part 1 Circuit Court.
• Division 1 Compensation.
• Section 45-22-80 Compensation of clerk and register
  (a) The person holding the office of clerk and register of the circuit court in Cullman County shall receive an annual supplemental salary, paid from...
• Division 2 Forms.
• Section 45-22-80.20 Trial sheets, case action summary sheets, and Minute Books
  (a) In the 32nd Judicial Circuit, all orders and decrees may be made and entered by circuit judges sitting in and for the circuit on...
• Part 2 Court Costs.
• Section 45-22-81 Juvenile Probation Fund, juvenile programs, and sheriff
  (a) In addition to all other costs and charges in criminal cases in any court of Cullman County, whether municipal, district, or circuit court, a...
• Section 45-22-81.01 D.A.R.E. program
  (a) This section shall be operative only in Cullman County. (b)(l) Notwithstanding any special, local, or general law to the contrary, there is levied additional...
• Section 45-22-81.02 Jail
  (a) This section shall apply only in Cullman County. (b) In addition to all other costs and charges in the circuit and district courts in...
• Section 45-22-81.03 Juvenile Day Treatment Fund
  (a)(l) In addition to all other costs and charges in circuit court, district court, and juvenile court cases in Cullman County, a fee ranging from...
• Section 45-22-81.04 Solicitor's fee
  (a) In all juvenile, traffic, criminal, and quasi-criminal cases in the juvenile, district, circuit, and municipal courts in Cullman County, a docket fee, hereinafter referred...
• Section 45-22-81.05 Domestic violence cases
  In addition to all other costs and charges in circuit, district, and municipal court cases in Cullman County, there shall be levied and assessed a...
• Part 3 District Attorney.
• Section 45-22-82 Clerical assistance
  (a) The District Attorney of the 32nd Judicial Circuit, which is composed of Cullman County only, shall appoint a clerical assistant or assistants who shall...
• Part 4 Probate Court.
• Division 1 Compensation.
• Section 45-22-83 Salary; expense allowance
  Effective May 1, 1999, the salary of the Judge of Probate of Cullman County shall be increased by three thousand dollars ($3,000) per annum payable...
• Division 2 Forms.
• Section 45-22-83.20 Petition or referendum election
  (a) In Cullman County, for petitions or in referendum elections, the judge of probate is authorized to use the following form to distinguish and identify...
• Division 3 Funding and Fees.
• Section 45-22-83.40 Fee for copies
  Pursuant to the authority granted in subsection (d) of Section 12-19-90, the Judge of Probate of Cullman County shall set the fee for supplying a...
• Section 45-22-83.41 Special recording fee
  (a) A special recording fee of one dollar ($1) shall be collected by the Judge of Probate of Cullman County, with respect to each real...
• Section 45-22-83.42 Boat license mailing fee
  (a) The Judge of Probate of Cullman County is authorized to issue boat licenses, pursuant to Chapter 5, Title 33, by mail and may collect...
• Section 45-22-83.43 Vending machines
  (a) The Judge of Probate of Cullman County, or the authorized agent of the judge of probate, may install vending machines and collect money from...
• Article 9 Economic and Industrial Development and Tourism.
• Section 45-22-90 Community Development Commission; promulgation of rules; fund
  (a) There is created the Cullman County Community Development Commission which may receive, except as provided in subdivision (2) of subsection (c), and by majority...
• Article 10 Education.
• Part 1 Board of Education.
• Section 45-22-100 Commission on education - Established
  The board of education and the office of superintendent of education of Cullman County are hereby abolished, and there is created in lieu of the...
• Section 45-22-100.01 Commission on education - Composition
  (a) The Cullman County Commission on Education shall be composed of seven members elected by districts as follows: One member shall be elected from each...
• Section 45-22-100.02 Superintendent of county schools
  Repealed by Act 2013-439, 2, effective May 24, 2013.
• Section 45-22-100.03 Compensation of commissioners
  The members of the Cullman County Commission on Education shall receive from the public school funds of the county seven dollars fifty cents ($7.50) a...
• Section 45-22-100.04 Powers and duties of commission
  The general administration and supervision of the public schools of Cullman County, with the exception of the schools of the City of Cullman, shall be...
• Section 45-22-100.05 Powers and duties of superintendent
  Repealed by Act 2013-439, 2, effective May 24, 2013.
• Section 45-22-100.06 Election precincts
  (a) The qualified electors of Cullman County residing outside of the City of Cullman but within the boundaries of newly created election precincts 34, 35-1,...
• Section 45-22-100.07 Operation, management, and preservation of former Garden City school property
  (a) In Cullman County, the governing body of the Town of Garden City may own, operate, manage, and preserve the former Garden City school property...
• Part 2 Superintendent of Education.
• Section 45-22-101 Compensation
  (a) The Cullman County Commission on Education shall reimburse the office of the county superintendent of education from the general fund of the county, allocated...
• Section 45-22-101.01 Appointment; qualifications; compensation
  (a) Beginning at the time of expiration of the current term of office of the Cullman County Superintendent of Education, and thereafter, the Cullman County...
• Article 11 Elections.
• Section 45-22-110 Compensation of election officials
  (a) In Cullman County, election officials who work at polling places shall receive an additional expense allowance in an amount as will, together with any...
• Article 12 Employees.
• Section 45-22-120 Applicability
  This article shall apply to and have application in Cullman County, Alabama, to all regular full-time employees whose wages, salaries, and benefits are provided in...
• Section 45-22-120.01 Rejection of applicants for employment
  Elected officials shall be authorized to reject any applicant for employment within their respective offices.
• Section 45-22-120.02 Definitions
  As used in this article, unless the context plainly indicates a different meaning, the following words, terms, and phrases shall have the meanings respectively ascribed...
• Section 45-22-120.03 Personnel system
  All employees of the county as herein defined shall be subject to the personnel rules and regulations in or promulgated pursuant to this article. Present...
• Section 45-22-120.04 Powers and duties of commission regarding personnel
  (a) The commission shall adopt rules and regulations to carry out this article, and to provide for advertising of vacancies, recruitment, selection, hiring, classification, placement,...
• Section 45-22-120.05 Personnel board
  (a) There is created the Cullman County Personnel Board, which shall be composed of three members appointed by members of the legislative delegation representing Cullman...
• Section 45-22-120.06 Powers and duties of board
  In addition to the duties set forth elsewhere in this article, the board shall: (1) Advise the commission on matters of personnel administration, including the...
• Section 45-22-120.07 Rules, regulations, and policies
  All rules, regulations, and policies in effect at the time of adoption of this article which are not in conflict with the provisions hereof shall...
• Section 45-22-120.08 Compensation of board members
  Each member of the board shall be paid, from the county treasury, twenty dollars ($20) per meeting of the board, and the chair shall be...
• Section 45-22-120.09 Disciplinary action against employees
  Any employee may be dismissed, suspended without pay, or demoted by the commission for, but not limited to, any violation of this article or whenever...
• Section 45-22-120.10 Grievance procedure
  (a) An employee shall have the right to appeal any disciplinary action taken against him or her, provided, however, that an employee on probationary status...
• Section 45-22-120.11 Exempt and classified service
  (a) All employees of the county shall be divided into the exempt service and the classified service. The exempt service shall include: (1) The positions...
• Section 45-22-120.12 County road system employees
  In the event that the county commission shall become responsible for the construction and maintenance of the roads of the county, then in such event...
• Section 45-22-120.13 Political activity of employees
  (a) In county elections, no employee shall make, solicit, or receive any assessment, donation, subscription, or contribution for any political purpose whatsoever except to exercise...
• Section 45-22-120.14 Commission rights not restricted
  Nothing herein contained shall be construed as restricting the right of the commission to increase or decrease proportionately the compensation of all employees; or to...
• Article 13 Engineer, County.
• Section 45-22-130 Duties of county commission
  Repealed by Act 2013-300, §3, effective May 21, 2013.
• Section 45-22-130.01 Disposition of funds
  Any unexpended monies remaining in the fund required by law to be maintained by the State Department of Transportation for use in the construction, repair,...
• Section 45-22-130.02 Transfer of facilities, properties, etc
  The State Department of Transportation shall transfer and turn over to the governing body of Cullman County adequate facilities and properties presently being used by...
• Section 45-22-130.03 Employee list
  The State Department of Transportation shall submit to the county a list of all persons employed by the department in the construction, repair, and maintenance...
• Section 45-22-130.04 Prior contractual obligations
  Any contract for the construction, repair, or maintenance of county roads and bridges in Cullman County entered into by the State Department of Transportation prior...
• Section 45-22-130.05 Prior financial obligations
  All outstanding financial obligations which were incurred prior to the adoption of this article for the construction, repair, or maintenance of county roads and bridges...
• Section 45-22-130.06 County engineer - Employment; requirements
  The Cullman County governing body shall employ a county engineer, possessing all of the qualifications specified for county engineers under the general laws of the...
• Section 45-22-130.07 County engineer - Qualifications
  The county commission may fill the position of county engineer with any person possessing the qualifications herein required, and may request the State Department of...
• Section 45-22-130.08 County engineer - Duties
  It shall be the duty of the county engineer, subject to the approval and direction of the county commission to: (1) Employ, supervise, and direct...
• Section 45-22-130.09 Requisitions to be made by county engineer
  The county engineer is the person authorized to make written requisitions upon the county governing body of Cullman County, or its duly designated purchasing agent,...
• Section 45-22-130.10 Compensation of employees
  All county highway employees shall be compensated in substantial accordance with the state salary schedule for similar positions, provided that the county commission may adopt...
• Section 45-22-130.11 Compensation of county engineer
  The Cullman County governing body shall fix the amount of the salary of the county engineer, payable in equal monthly installments from the road and...
• Section 45-22-130.12 Surety bond
  Before entering upon his or her duties, the Cullman County Engineer shall make and enter into a surety bond in the amount of five thousand...
• Section 45-22-130.13 Office space and equipment
  The Cullman County governing body shall furnish the county engineer with an office in the county, and all necessary office supplies, and shall furnish him...
• Section 45-22-130.14 Accountability for equipment; inventory
  The county engineer shall be the custodian of all road tools, machinery, supplies, and equipment of Cullman County and shall be accountable for the same,...
• Section 45-22-130.15 Adoption of budget
  It shall be the duty of the county commission at some meeting in September of each calendar year, or not later than the first meeting...
• Section 45-22-130.16 Requisitions presented for approval
  The county engineer shall make written requisitions to the chair of the county governing body for all materials, machinery, equipment, and necessary supplies needed for...
• Section 45-22-130.17 Inspection and approval of materials, supplies, etc., prior to payment
  It shall be the further duty of the county engineer to inspect all materials, machinery, equipment, and supplies purchased by Cullman County for use on...
• Section 45-22-130.18 Employment of road supervisor in emergency
  In the event an emergency should arise, in which it would be impossible for the Cullman County governing body to employ an engineer, as hereinabove...
• Section 45-22-130.19 Contracts with private individuals or entities
  Nothing herein shall preclude the Cullman County governing body from entering into contracts with private individuals or entities pursuant to Alabama bid law for the...
• Section 45-22-130.20 Salary supplement
  Due to the substantial increase in the duties and responsibilities required of the members of the Cullman County Commission due to this article, each respective...
• Section 45-22-130.21 County vehicle and equipment maintenance system
  Nothing herein shall be construed to prohibit the county commission from maintaining a comprehensive county vehicle and equipment maintenance system.
• Article 14 Fire Protection and Emergency Medical Services.
• Section 45-22-140 Forest fire protection
  (a) The county governing body of Cullman County is authorized, when the need exists, to provide protection against forest fires in Cullman County by participating...
• Article 15 Gambling.
• Section 45-22-150 Reserved Reserved.
• Article 16 Government Operations.
• Part 1 Liability for Monetary Loss.
• Section 45-22-160 Reimbursement; due care in performance of duties
  (a) The Cullman County governing body shall reimburse the office of the revenue commissioner and the judge of probate from the general fund of the...
• Part 2 Tennessee Valley Authority in Lieu of Taxes.
• Section 45-22-161 TVA Payments Fund
  (a) Any payments coming into the treasury of Cullman County that are derived, directly or indirectly, from payments by the Tennessee Valley Authority in lieu...
• Article 17 Health and Environment.
• Section 45-22-170 Board of Health fees
  (a) The Board of Health of Cullman County may annually fix a schedule of fees which shall cover the actual cost or a portion thereof...
• Article 18 Highways and Bridges.
• Section 45-22-180 Reserved Reserved.
• Article 19 Legislature.
• Section 45-22-190 Reserved Reserved.
• Article 20 Licenses and Licensing.
• Section 45-22-200 Reserved Reserved.
• Article 21 Motor Vehicles and Transportation.
• Section 45-22-210 Reserved Reserved.
• Article 22 Parks, Historic Preservation, Museums, and Recreation.
• Part 1 Game and Billiard Rooms.
• Section 45-22-220 Hours of operation
  Any town or municipality in Cullman County, regardless of whether or not such entity has a police force, is authorized and empowered to regulate the...
• Part 2 Park and Recreation Board.
• Section 45-22-221 Retirement
  The Cullman County Park and Recreation Board as a participating employer in the Employees Retirement System under Section 36-27-6 shall assume liability limited solely to...
• Part 3 Park Use.
• Section 45-22-222 Use of land owned or controlled as a park; collection and disposition of fees
  (a) Cullman County currently owns or operates several parks, more specifically described as follows: Agricultural Trade Center, Clarkson Covered Bridge, Smith Lake Park, Sportsman Lake...
• Part 4
• Section 45-22-223 Creation of board; composition; powers; funding
  (a) In Cullman County, there is established the Joppa Historical Board to own, operate, manage, and preserve the former Joppa School property in the unincorporated...
• Part 5 Battleground School Historical Board.
• Section 45-22-224 Creation of board; composition; powers; funding
  (a) In Cullman County, the Battleground School Historical Board is established to own, operate, manage, and preserve the former Battleground School property in the unincorporated...
• Article 23 Sheriff.
• Part 1 Compensation.
• Section 45-22-230 Deputy sheriffs
  (a) Effective August 3, 1995, the Sheriff of Cullman County shall receive an additional compensation of fifteen thousand dollars ($15,000) per annum. The compensation shall...
• Part 2 Funding.
• Section 45-22-231 Abandoned and stolen property
  (a) The Sheriff of Cullman County is authorized to sell at public auction, in the manner provided in this section abandoned and stolen personal property...
• Section 45-22-231.01 Fundraising
  (a) In Cullman County, the sheriff may conduct fund raising events, including, but not limited to, rodeos, and may use the proceeds and profits from...
• Part 3 Jails.
• Section 45-22-232 Operation of jail store and telephone system; Law Enforcement Fund
  (a) The Sheriff of Cullman County, or the authorized agents of the sheriff, may operate a jail store and a telephone system for prisoners within...
• Section 45-22-232.01 Work release
  In Cullman County, any county or state inmate, in order to be eligible to participate in work release, shall enter into a contract or agreement...
• Part 4 Pistol Permits.
• Section 45-22-233 Collection and disposition of fee
  (a) The fee for the issuance of a permit in Cullman County to carry a pistol concealed on or about the person or in a...
• Part 5 Retirement.
• Section 45-22-234 Receipt of badge, pistol, etc., upon retirement
  (a) Any individual employed by the Cullman County Sheriff's Office as a law enforcement officer for a period of 10 years or more who retires...
• Part 6 Services Provided in Municipalities.
• Section 45-22-235 Contracting of police services by municipality
  (a) This section shall apply only to Cullman County. (b) On and after August 1, 2013, any municipality within Cullman County may contract for police...
• Article 24 Taxation.
• Part 1 Revenue Commissioner.
• Division 1 Creation of Office.
• Section 45-22-240 Consolidation of offices and powers
  (a) After September 30, 1979, there shall be a county revenue commissioner in Cullman County. A commissioner shall be elected at the general election in...
• Division 2 License Division.
• Section 45-22-240.20 Personnel; monthly roster
  The Cullman County Commission shall furnish additional and sufficient personnel to the county revenue commissioner's office for the purpose of researching and obtaining the name...
• Section 45-22-240.21 Application
  The revenue commissioner shall, on the first day of December, 1985, mail to each auto owner who is to purchase auto tags in January of...
• Section 45-22-240.22 Remittance of payment
  Once the auto owner receives his or her application he or she may sign the application form and return it by mail, together with his...
• Section 45-22-240.23 Fee for mailing
  The fee for mailing out all license tags shall be two dollars ($2) which shall be paid into the county general fund. The fee shall...
• Section 45-22-240.24 Expenses of commission; accountability for errors; use of mail
  The actual expense of preparing, posting, and mailing out of application forms shall be that of the Cullman County Commission. The revenue commissioner shall not...
• Section 45-22-240.25 Forms
  All the forms necessary in the administration of this subpart shall be furnished by the State Department of Revenue.
• Section 45-22-240.26 Payment in person
  The procedure authorized by this subpart for the payment of ad valorem taxes on motor vehicles and motor vehicle license taxes and the issuance of...
• Section 45-22-240.27 Transfer of function
  The Revenue Commissioner of Cullman County shall perform all duties necessary to provide for the sale and issuance of motor vehicle license tags and for...
• Section 45-22-240.28 Chief clerk
  The revenue commissioner is authorized to employ a chief clerk whose primary responsibility shall be to assist the revenue commissioner in carrying out the duties...
• Section 45-22-240.29 Voiding of license when payment noncollectible
  In Cullman County, when a check tendered by an individual, company, or other entity for payment of any motor vehicle license is found to be...
• Division 3 Redemption of Land.
• Section 45-22-240.50 Procedure for sale and redemption of lands
  (a) This section shall apply to Cullman County. (b) The procedure for selling and redeeming lands for taxes in such county shall be the same...
• Part 2 Tax. Gasoline and Motor Fuel.
• Section 45-22-241 Administration and collection of taxes
  In Cullman County, all taxes levied on gasoline or motor fuels, including taxes levied pursuant to Act No. 56, H. 325, 1943 Regular Session, and...
• Part 3 Tax, Lodging.
• Section 45-22-242 Levy of tax
  (a) There is levied in Cullman County, in addition to all other taxes now imposed by law, a privilege or license tax, paralleling the state...
• Section 45-22-242.01 Collection of tax
  The tax levied under this part shall be paid to and collected by the State Department of Revenue, hereinafter referred to as the department, at...
• Section 45-22-242.02 Filing of monthly report and payment
  The tax levied under this part, except as otherwise provided, shall be due and payable in monthly installments on or before the twentieth day of...
• Section 45-22-242.03 Cash and credit business
  Any person, firm, or corporation taxable under this part having a cash and credit business may report such cash business, and the taxpayer shall thereafter...
• Section 45-22-242.04 Annual report
  On or before 30 days after the end of the tax year, each person, firm, or corporation liable for the payment of a privilege tax...
• Section 45-22-242.05 Preservation and examination of records
  It shall be the duty of every person, firm, or corporation engaging, or continuing in Cullman County in any business taxed hereunder to keep and...
• Section 45-22-242.06 Perjury
  The monthly reports herein required to be made are not required to be made on oath, but wherever in this part any report is required...
• Section 45-22-242.07 Inspection of reports or returns
  All reports or returns filed with the department under this part shall be available for inspection by the governing body of Cullman County, or its...
• Section 45-22-242.08 Failure to add tax to service price
  It shall be unlawful for any person, firm, or corporation engaged in or continuing within Cullman County in any business for which a license or...
• Section 45-22-242.09 Enforcement
  The tax levied by this part, together with interest and penalties that may be imposed, shall constitute a debt due Cullman County and may be...
• Section 45-22-242.10 Application of state statutes
  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...
• Section 45-22-242.11 Charge for collection
  The State Department of Revenue shall charge Cullman County for collecting the county lodging taxes levied in this part an amount or percentage of total...
• Part 4 Tax, Sales and Use.
• Division 1 1981 Tax.
• Section 45-22-243 Definitions
  (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...
• Section 45-22-243.01 Levy of sales tax
  (a) There is hereby levied in Cullman County, in addition to all other taxes of every kind now imposed by law, and to collect as...
• Section 45-22-243.02 Levy of use tax
  (a) There is hereby levied and imposed an excise tax on the storage, use, or other consumption of property in Cullman County as hereinafter provided...
• Section 45-22-243.03 Payment of taxes; reports
  The sales taxes levied in Section 45-22-243.01 shall be due and payable in monthly installments on or before the twentieth day of the month next...
• Section 45-22-243.04 Sales tax to be added to sales price or admission fee
  Each person engaging or continuing within the county in a business subject to the sales taxes levied in Section 45-22-243.01 shall add to the sales...
• Section 45-22-243.05 Special provisions respecting payment of use tax; receipts and returns by registered sellers
  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...
• Section 45-22-243.06 Enforcement
  The taxes imposed by this subpart shall constitute a debt due Cullman County and may be collected by civil suit, in addition to all other...
• Section 45-22-243.07 Application of state statutes
  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...
• Section 45-22-243.08 Charge for collection; disposition of funds
  The State Department of Revenue shall charge Cullman County for collecting the special county taxes levied such amount or percentage of total collections as may...
• Section 45-22-243.09 Tax on automotive vehicles, farm machinery, and manufacturing machines
  The one-half of one percent rates of tax levied on automotive vehicles, farm machinery, and manufacturing machines in Act No. 66, Second Special Session 1963,...
• Section 45-22-243.10 Distribution of proceeds
  The proceed of any taxes herein authorized to be levied shall be distributed as follows: (1) Forty-five percent to the general fund of the City...
• Division 2 One-Cent Tax.
• Section 45-22-243.30 Applicability
  This subpart shall only apply to Cullman County.
• Section 45-22-243.31 Definitions
  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...
• Section 45-22-243.32 Levy of tax
  (a) The County Commission of Cullman County may levy, in addition to all other taxes, including, but not limited to, municipal gross receipts license taxes,...
• Section 45-22-243.33 Collection of tax; monthly report
  The tax levied by the county commission pursuant to this subpart shall be collected by the State Department of Revenue or otherwise as provided by...
• Section 45-22-243.34 Addition of tax to sales price or admission fee
  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...
• Section 45-22-243.35 Collection and enforcement
  The tax levied pursuant to this subpart shall constitute a debt due Cullman County. The tax, together with any interest and penalties, shall constitute and...
• Section 45-22-243.36 Application of state statutes
  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 45-22-243.37 Charge for collection
  The Department of Revenue shall charge Cullman County for collecting the tax levied pursuant to this subpart in an amount or percentage of total collections...
• Section 45-22-243.38 Purpose
  The clear intent of the Legislature in the passage of this subpart was and continues to be to authorize the County Commission of Cullman County...
• Division 3 1963 Tax.
• Section 45-22-243.60 Levy of privilege license and excise taxes
  There is levied in Cullman County, in addition to all other taxes now imposed by law, special county privilege license and excise taxes paralleling state...
• Section 45-22-243.61 Payment of taxes; reports
  The sales tax levied in Section 45-22-243.60 shall be due and payable in monthly installments on or before the 20th day of the month next...
• Section 45-22-243.62 Special provisions respecting payment of use tax; receipts and returns by registered sellers
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• Section 45-22-243.63 Sales tax to be added to sales price or admission fee
  Each person engaging or continuing within Cullman County in a business subject to the taxes levied in Section 45-22-243.60 shall add to the sales price...
• Section 45-22-243.64 Enforcement of subpart; civil suit; taxes a lien
  The taxes imposed by this subpart shall constitute a debt due Cullman County and may be collected by civil suit, in addition to all other...
• Section 45-22-243.65 Application of state 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 45-22-243.66 Charge for collection; disposition of funds
  The State Department of Revenue shall charge Cullman County for collecting the special county taxes levied such amount or percentage of total collections as may...
• Section 45-22-243.67 Payments to city and county
  The payment of the sums of such proceeds to the City of Cullman and the county governing body of Cullman County provided for hereunder shall...
• Division 4 1975 Tax.
• Section 45-22-243.90 Definitions
  (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...
• Section 45-22-243.91 Levy of sales tax
  (a) There is levied and imposed in the county, in addition to all other taxes of every kind now imposed by law, and shall be...
• Section 45-22-243.92 Levy of use tax
  (a) Excise taxes on the storage, use, or other consumption of property in the county are imposed as hereinafter provided in this section. (1) An...
• Section 45-22-243.93 Payment of taxes; reports
  The taxes levied in Section 45-22-243.91 shall be due and payable in monthly installments on or before the 20th day of the month next succeeding...
• Section 45-22-243.94 Sales tax to be added to sales price or admission fee
  Each person engaging or continuing within the county in a business subject to the tax levied in Section 45-22-243.91 shall add to the sales price...
• Section 45-22-243.95 Special provisions respecting payment of use tax; receipts and returns by registered sellers
  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...
• Section 45-22-243.96 Enforcement of subpart; civil suit; taxes a lien
  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...
• Section 45-22-243.97 Applicability of state sales and use statutes
  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...
• Section 45-22-243.98 Charge for collection; disposition of funds
  The State Department of Revenue shall charge the county for collecting the taxes levied herein the costs to the department of collecting the taxes; provided...
• Section 45-22-243.99 Use of tax proceeds
  (a) Commencing with the first month during which proceeds from the taxes herein levied are paid and thereafter, the county treasurer shall make monthly distributions...
• Article 25 Utilities.
• Section 45-22-250 Reserved Reserved.
• Article 26 Zoning and Planning.
• Section 45-22-260 Reserved Reserved.

Last modified: May 3, 2021