Code of Alabama - Title 45: Local Laws - Chapter 24 - Dallas County
- Article 1 General and Miscellaneous Provisions.
- Section 45-24-10 Disclaimer
(a) This chapter endeavors to add to the Code of Alabama 1975, all Dallas County local laws enacted after 1978 and all Dallas County prior...
- Article 2 Alcoholic Beverages.
- Article 3 Boards and Commissions.
- Article 4 Business, Labor, and Occupations.
- Article 5 Constables.
- Article 6 Coroner.
- Article 7 County Commission.
- Article 8 Courts.
- Part 1 Revenue Commissioner.
- Division 1 Law Library.
- Division 2 Sheriff.
- Division 3 Solicitor's Fund.
- Section 45-24-80.40 Solicitor's fee
(a) In all juvenile, traffic, criminal, and quasi-criminal cases in the juvenile, district, circuit, and municipal courts in Dallas County, a docket fee, hereinafter referred...
- Part 2 District Attorney.
- Part 3 Probate Court.
- Division 1 Compensation.
- Division 2 Recording System.
- Article 9 Economic and Industrial Development and Tourism.
- Article 10 Education.
- Article 11 Elections.
- Part 1 Board of Registrars.
- Section 45-24-110 Expense allowance
Each member of the Dallas County Board of Registrars shall be entitled to receive an additional expense allowance in the amount of twenty dollars ($20)...
- Part 2 Election Officers.
- Section 45-24-111 Compensation
The officers appointed to hold elections in Dallas County shall each be entitled to twenty-five dollars ($25) and the returning officer, in addition, to fifteen...
- Article 12 Employees.
- Article 13 Engineer, County.
- Article 14 Fire Protection and Emergency Medical Services.
- Article 15 Gambling.
- Article 16 Government Operations.
- Article 17 Health and Environment.
- Article 18 Highways and Bridges.
- Article 19 Legislature.
- Section 45-24-190 Legislative delegation
(a) The governing body of Dallas County, jointly with the governing bodies of any incorporated municipalities within the county, shall provide office accommodations for the...
- Article 20 Licenses and Licensing.
- Article 21 Motor Vehicles and Transportation.
- Article 22 Parks, Historic Preservation, Museums, and Recreation.
- Article 23 Sheriff.
- Part 1 Compensation.
- Section 45-24-230 Salary
(a) Commencing October 1, 2007, the annual salary of the sheriff shall be sixty-five thousand dollars ($65,000) per year, payable in equal monthly installments out...
- Section 45-24-230.01 Salary increase
Beginning with the expiration of the term of the incumbent sheriff, the annual salary for the Sheriff of Dallas County shall be increased by fifteen...
- Part 2 Jails.
- Part 3 Pistol Permits.
- Article 24 Taxation.
- Part 1 Offices ol Tax Assessor and Tax Collector.
- Section 45-24-240 Expense allowance
The Tax Assessor and the Tax Collector of Dallas County shall each be entitled to receive an additional expense allowance in the amount of seven...
- Part 2 Tax, Ad Valorem.
- Section 45-24-241 Applicability
The provisions of this part shall apply only to those portions of Dallas County located outside the corporate boundaries of the City of Selma.
- Section 45-24-241.01 Legislative findings
The Legislature hereby declares that the county fire association and the volunteer fire departments that receive funds pursuant to this part are organizations which are...
- Section 45-24-241.02 Levy of special property tax
The County Commission of Dallas County is authorized and empowered to levy and collect a special property tax, in addition to all other taxes now...
- Section 45-24-241.03 Assessment and collection of tax; disposition of funds
The Tax Assessor of Dallas County shall assess the tax herein provided for, and the Tax Collector of Dallas County shall collect the tax, in...
- Section 45-24-241.04 Eligible volunteer fire department
Every distributor, retail dealer, or storer shall keep for not less than three years, books, documents, or papers to show the amounts of sale or...
- Section 45-24-241.05 Expense of funds; financial statement
Funds paid to eligible volunteer fire departments shall only be expended for fire protection and emergency medical and rescue services, including training, supplies, and equipment....
- Section 45-24-241.06 Dissolution or abandonment of fire department
Upon dissolution or abandonment of any eligible volunteer fire department, any remaining funds derived from this part or any assets purchased with funds derived from...
- Section 45-24-241.07 Personnel; liability of commissioners
The personnel of volunteer fire departments provided for in this part shall not be considered as employees, servants, or agents of the county and the...
- Part 3 Tax, Gasoline.
- Section 45-24-242 Applicability
This part shall apply only to Dallas County.
- Section 45-24-242.01 Definitions
For purposes of this part, the following terms shall have the following meanings: (1) COUNTY. Dallas County. (2) COUNTY COMMISSION. The County Commission of Dallas...
- Section 45-24-242.02 Levy and payment of tax
(a) The Dallas County Commission may impose an additional excise tax on persons selling, distributing, storing, or withdrawing from storage gasoline and motor fuel in...
- Section 45-24-242.03 Statement of sales and withdrawals
On or before the 20th day of each month after the commission has imposed the additional excise tax, each person upon whom the excise tax...
- Section 45-24-241.04 Recordkeeping
Every distributor, retail dealer, or storer shall keep for not less than three years, books, documents, or papers to show the amounts of sale or...
- Section 45-24-242.05 Reports to the commission
Within 30 days after any tax has been imposed pursuant to this part, every distributor, retail dealer, or storer shall make a report to the...
- Section 45-24-242.06 Failure to report
If any distributor, retail dealer, or storer of gasoline or motor fuel fails to make the reports, fails to comply with any regulation adopted for...
- Section 45-24-242.07 Enforcement
The commission shall enforce this part and it shall have the right itself, or its member or its agents to examine the books, reports, and...
- Section 45-24-242.08 Delinquency of payment of tax
If any distributor, retail dealer, or storer in gasoline or motor fuel fails to make monthly reports or fails to pay the tax imposed under...
- Section 45-24-242.09 Actual payment deemed a credit against amount due
The acceptance of any amount paid pursuant to this part shall not preclude the collection of the total amount which is actually due. The amount...
- Section 45-24-242.10 Violations
Any distributor, storer, or dealer who violates this part or who fails to comply with any rule or regulation promulgated hereunder, may be restrained, and...
- Section 45-24-242.11 Report of shipments
An agent of any railroad company, bus or truck operator, or other transportation company or agency operating in the county shall report to the commission...
- Section 45-24-242.12 Disposition of funds
The net proceeds of the tax imposed under authority of this part shall be paid into the road and bridge fund, which is created in...
- Section 45-24-242.13 Expenditures
Expenditures from the special fund provided for in Section 45-24-242.12 shall be made exclusively for the purpose of construction, improvement, and maintenance of public highways...
- Part 4 Tax, Sales and Use.
- Section 45-24-243 Applicability
This part shall only apply to Dallas County.
- Section 45-24-243.01 Definitions
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 45-24-243.02 Levy of tax
(a)(l) Except as provided in subsection (b), the County Commission of Dallas County may levy, in addition to all other taxes, including, but not limited...
- Section 45-24-243.03 Monthly report
The tax levied by this part may be collected by the State Department of Revenue, or a private firm under contract with the county commission,...
- Section 45-24-243.04 Addition of tax to sales price or admission fee
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 45-24-243.05 Collection of tax; enforcement
The tax levied by this part shall constitute a debt due Dallas County. The tax, together with any interest and penalties, shall constitute and be...
- Section 45-24-243.06 Applicability of parallel state provisions
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 45-24-243.07 Charge for collection
The collection agency may charge Dallas County for collecting the tax levied under this part in an amount or percentage of total collections as may...
- Section 45-24-243.08 Disposition of funds
(a) The net proceeds of the tax levied herein shall be distributed as follows: (1) Three fourths cent of the one cent sales tax shall...
- Section 45-24-243.09 Liability of commissioners
Each individual Dallas County Commissioner voting to approve any payment from the proceeds of the tax levied pursuant to this part for any purpose not...
- Article 25 Utilities.
- Article 26 Zoning and Planning.
Last modified: May 3, 2021