Code of Alabama - Title 45: Local Laws - Chapter 3A - Barbour County Municipalities

• Article 1 Baker Hill.
• Section 45-3A-01 Regulation of sale and consumption of alcoholic beverages on Sunday
  The sale of alcoholic beverages after 1:00 p.m. on Sundays may be authorized by the town council within the corporate limits of the Town of...
• Article 1A Batesville.
• Section 45-3A-10 Reserved
• Article 2 Blue Springs.
• Section 45-3A-20 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION, EFFECTIVE MARCH 14, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT
  The city council or other governing body of the City of Bridgeport in Jackson County, by resolution adopted by a majority of the council, may...
• Article 3 Clayton.
• Part 1 Taxation.
• Section 45-3A-30 Renting or furnishing rooms, lodging, or accommodations; bed and breakfast establishments
  In the City of Clayton in Barbour County, in addition to all other taxes imposed by law, there is levied a privilege or license tax...
• Section 45-3A-30.01 Exemptions and application of tax
  (a) Each of the following charges are exempted from the provisions of the tax levied by this part and from the computation of the amount...
• Section 45-3A-30.02 Payment of taxes; records; penalty
  (a) The tax levied by this part, except as otherwise provided, shall be due and payable to the City of Clayton, the Barbour County Commission,...
• Section 45-3A-30.03 Application and construction of state lodging tax
  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 45-3A-30.04 Disposition of funds
  Except as otherwise provided in this part, all proceeds from the tax levied by this part shall be deposited into the City of Clayton General
• Section 45-3A-30.05 Application and severability of part
  None of the provisions of this part shall be supplied in a manner to violate the Commerce Clause of the United States Constitution. If a...
• Section 45-3A-30.06 Costs of collections; remainder of proceeds
  The designated collection agent shall charge and deduct from the proceeds of the tax levied, an amount equal to the cost to the agency of...
• Part 2 Alcoholic Beverages.
• Section 45-3A-31 Regulation of alcoholic beverage sales on Sunday
  The sale of alcoholic beverages after 1:00 p.m. on Sundays may be authorized by the city council within the corporate limits of the City of...
• Article 4 Clio.
• Section 45-3A-40 Regulation of alcoholic beverage sales on Sunday
  The sale of alcoholic beverages after 1:00 p.m. on Sundays may be authorized by the town council within the corporate limits of the Town of...
• Article 5 Eufaula.
• Part 1 Alcoholic Beverages.
• Section 45-3A-50 State parks; rules and regulations
  The governing body of the City of Eufaula located in Barbour County shall have the authority and the duty to fix reasonable rules and regulations...
• Section 45-3A-50.01 Regulation of alcoholic beverage sales on Sunday
  The governing body of the City of Eufaula in Barbour County, by ordinance, may regulate and permit the sale of alcoholic beverages after 12:00 p.m....
• Part 2 Taxation.
• Section 45-3A-51 Renting or furnishing rooms, lodging or accommodations
  There is hereby levied in the City of Eufaula, in addition to all other taxes now imposed by law, a privilege or license tax, paralleling,...
• Section 45-3A-51.01 Collection of tax
  The tax levied under this part shall be paid to and collected by the Eufaula City Clerk/Treasurer at the same time as the collection of...
• Section 45-3A-51.02 Payment of taxes
  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 45-3A-51.03 Cash and credit businesses
  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 45-3A-51.04 Returns; computation, deduction, and transmission of tax
  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 45-3A-51.05 Maintenance of records
  It shall be the duty of every person, firm, or corporation engaging, or continuing in the City of Eufaula in any business taxed hereunder to...
• Section 45-3A-51.06 Oaths; 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 45-3A-51.07 Inspection of reports and returns
  All reports or returns filed with the City of Eufaula under this part shall be available for inspection by the governing body of Barbour County,...
• Section 45-3A-51.08 Failure to collect tax
  It shall be unlawful for any person, firm, or corporation engaged in or continuing within the City of Eufaula in any business for which a...
• Section 45-3A-51.09 Collection by civil suit
  The tax levied by this part, together with interest and penalties that may be imposed, shall constitute a debt due the City of Eufaula and...
• Section 45-3A-51.10 Application of part
  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 45-3A-51.11 Charge for collecting taxes
  The City of Eufaula shall charge 10 percent of the total amount of the special city taxes collected hereunder within the city. Such charge for...
• Section 45-3A-51.12 Disposition of funds
  All state, local and municipal laws or ordinances to the contrary notwithstanding, the proceeds of the tax levied herein as well as the proceeds of...
• Article 6 Irwinton.
• Section 45-3A-60 Reserved
• Article 7 Louisville.
• Section 45-3A-70 Regulation of alcoholic beverage sales on Sunday
  The sale of alcoholic beverages after 1:00 p.m. on Sundays may be authorized by the town council within the corporate limits of the Town of...

Last modified: May 3, 2021