Code of Alabama - Title 45: Local Laws - Chapter 40 - Lawrence County

• Article 1 General and Miscellaneous Provisions.
• Section 45-40-10 Disclaimer
  (a) This chapter endeavors to add to the Code of Alabama 1975, all Lawrence County local laws enacted after 1978 and all Lawrence County prior...
• Article 2 Alcoholic Beverages.
• Section 45-40-20 Reserved
• Article 3 Boards and Commissions.
• Section 45-40-30 Lawrence County 2015 Commission
  (a) In Lawrence County, there is created the Lawrence County 2015 Commission, hereinafter called the commission, for the long-term planning of economic development, business, and...
• Article 4 Business, Labor, and Occupations.
• Section 45-40-40 Reserved
• Article 5 Constables.
• Section 45-40-50 Office of constable abolished
  In Lawrence 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.
• Section 45-40-60 Expense allowances
  (a) The Lawrence County Coroner shall be paid an expense allowance from the county general fund in the amount of two hundred fifty dollars ($250)...
• Article 7 County Commission.
• Part 1 Chair.
• Section 45-40-70 Qualifications, powers, duties, etc.; compensation
  (a) The Chair of the Lawrence County Commission shall be a resident of good moral character and a qualified elector of Lawrence County and shall...
• Part 2 Compensation.
• Section 45-40-71 Expense allowance; salary
  (a) The members of the County Commission of Lawrence County, excluding the chair, shall receive an additional expense allowance in the amount of two hundred...
• Part 3 Composition.
• Section 45-40-72 Commission members; districts; chair
  (a) The Lawrence County shall be composed of five , elected from single-member one through five, inclusive, by the qualified voters residing within each district....
• Part 4 Duties.
• Section 45-40-73 Annexation of land
  In addition to all other requirements of law, no municipality whose corporate limits or boundaries include lands outside of Lawrence County may annex lands within...
• Article 8 Courts.
• Part 1 Compensation.
• Section 45-40-80 Supplemental expense allowance - Circuit judge
  Immediately upon October 1, 2001, the Circuit Judge for the Thirty-sixth Judicial Circuit shall receive a supplemental expense allowance, payable in equal monthly installments from...
• Section 45-40-80.01 Supplemental expense allowance - District attorney, district judge
  (a) The District Attorney of the Thirty-sixth Judicial Circuit shall be entitled to a supplemental allowance, paid from the county treasury of the county composing...
• Section 45-40-80.02 Supplemental retirement benefit
  (a) The circuit and district court judges of the Thirty-sixth Judicial Circuit who are holding office on May 29, 1984, shall have six months from...
• Section 45-40-80.03 Court reporter
  Each court reporter of the Thirty-sixth Judicial Circuit composed of Lawrence County shall be paid three hundred fifty dollars ($350) per month total expense allowance...
• Section 45-40-80.04 Supernumerary district attorney
  (a) A supernumerary district attorney for the Thirty-sixth Judicial Circuit shall receive as additional compensation payable from the county general fund of the county within...
• Part 2 Court Costs.
• Section 45-40-81 Law library
  (a) In addition to any and all other costs and charges of courts, there shall be taxed as costs the sum of two dollars ($2)...
• Section 45-40-81.01 Juvenile probation services
  (a) In Lawrence County, in addition to all other costs and charges in district and juvenile court cases with the exception of small claims cases,...
• Section 45-40-81.02 Historical commission
  (a) In addition to any and all other costs and charges of court, there is hereby levied an additional court charge of one dollar fifty...
• Section 45-40-81.03 Jail and courthouse
  (a) In addition to any court costs and fees now or hereafter authorized in Lawrence County, the Lawrence County Commission may impose by resolution of...
• Section 45-40-81.04 Domestic violence programs
  In addition to all other costs and charges in circuit, district, and municipal court cases in Lawrence County, there shall be levied and assessed a...
• Section 45-40-81.05 Drug cases
  In addition to any court costs or fees now or hereafter authorized in Lawrence County, an additional court cost of twenty-five dollars ($25) shall be...
• Part 3 District Attorney.
• Section 45-40-82 Investigators
  (a) All investigators employed by the district attorney's office of the Thirty-sixth Judicial Circuit shall have all the powers and authority and immunities of a...
• Division 4 Probate Court.
• Division 1 Compensation.
• Section 45-40-83 Salary
  (a) This section shall apply only to Lawrence County. (b) Effective April 1, 2000, any Judge of Probate of Lawrence County who has served continuously...
• Division 2 Fees.
• Section 45-40-83.20 Recording fee
  (a) A recording fee of two dollars ($2) shall be collected by the judge of probate for each real property instrument and each personal property...
• Section 45-40-83.21 Additional recording fee
  (a) Pursuant to the authority granted by Amendment 321 to the Constitution of Alabama of 1901 and subsection (d) of Section 12-19-90, in Lawrence County,...
• Article 9 Economic and Industrial Development and Tourism.
• Part 1 Community Development Commission.
• Section 45-40-90 Creation; composition; promulgation of rules; funding
  (a) There is created the Lawrence County Community Development Commission which shall be authorized to receive and by majority vote to distribute any funds in...
• Part 2 Industrial Development Board.
• Section 45-40-91 Industrial Development Board; Lawrence County Airport Authority
  (a) All power and authority granted to Lawrence County pursuant to Amendment 190 to the Constitution of Alabama of 1901, or to any public authority...
• Article 10 Education.
• Part 1 Board of Education.
• Section 45-40-100 Expense allowance
  The payment of an expense allowance in the amount of one hundred dollars ($100) per month being paid by the Lawrence County Commission to the...
• Part 2 Schools.
• Section 45-40-101 School District No. 2 abolished
  School District No. 2 in Lawrence County is abolished. All assets, liabilities, books, and records of School District No. 2 shall be transferred to and...
• Part 3 Superintendent of Education.
• Section 45-40-102 Compensation
  Beginning 30 days after February 10, 1994, the monthly compensation provided by law for the Lawrence County Superintendent of Education, shall never exceed by more...
• Article 11 Elections.
• Part 1 Board of Registrars.
• Section 45-40-110 Compensation
  In addition to any compensation heretofore provided by law for the members of the board of registrars in Lawrence County, each member of such board...
• Part 2 Election Officials.
• Section 45-40-111 Expense allowances
  (a) In Lawrence County, the Lawrence County Commission may pay election officials who work at polling places an additional per diem allowance that together with...
• Article 12 Employees.
• Section 45-40-120 Personnel board and system; chief deputy and chief clerk or sheriff
  (a)(1) There is created and established a three member personnel board for Lawrence County, Alabama, with the members to be appointed as follows: a. One...
• Article 13 Engineer, County.
• Section 45-40-130 Employment of county engineer; qualifications; requirements
  The Lawrence County Commission, or any succeeding county governing body performing the functions of the county governing body in the county, shall employ a county...
• Section 45-40-130.01 Appointment
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• Section 45-40-130.02 Duties
  It shall be the duty of the county engineer to do all of the following: (1) To employ, supervise, and direct all assistants as are...
• Section 45-40-130.03 Requisitions
  The county engineer is designated as the person authorized to make written requisition upon the duly designated purchasing agency, for all articles, materials, supplies, and...
• Section 45-40-130.04 Wage or salary scale
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• Section 45-40-130.05 Compensation
  The county commission shall fix the amount of the salary of the county engineer, payable in equal monthly installments from the road and highway funds...
• Section 45-40-130.06 Bond
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• Section 45-40-130.07 Reporting
  The county engineer shall report on a day to day basis to the chair of the county commission and shall report regularly to the county...
• Section 45-40-130.08 Office space and equipment
  The county commission shall furnish the county engineer with an office at the courthouse, or elsewhere, at the county seat, and all necessary office supplies,...
• Section 45-40-130.09 Custodian of equipment; storage facilities
  The county engineer shall be the custodian of all road tools, machinery, supplies, and equipment of Lawrence County, and he or she shall be accountable...
• Section 45-40-130.10 Requisition for expenditure of funds; appropriation by commission
  The authority of the county engineer shall be limited to the expenditure of such funds for the purpose of construction, maintenance, or repairs of public...
• Section 45-40-130.11 Requisition for materials, supplies, etc
  The county engineer shall make written requisition to the chair of the county commission for all materials, machinery, equipment, and necessary supplies needed for the...
• Section 45-40-130.12 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 Lawrence County for use on...
• Section 45-40-130.13 Employment of road supervisor in emergency
  In the event an emergency should arise, in which it would be impossible for the county commission to employ an engineer, as hereinabove provided for,...
• Section 45-40-130.14 Work on private property; violations
  The county commission is prohibited from authorizing or performing any work on private property with the exception of work performed on church, school, or cemetery...
• Article 14 Fire Protection and Emergency Medical Services.
• Part 1 Alabama Forestry Commission's Forest Fire Protection Program.
• Section 45-40-140 Participation authorized
  The County Commission of Lawrence County is authorized, when the need exists, to provide protection against forest fires in Lawrence County by participating in the...
• Section 45-40-140.01 Finance charge or tax assessed on forest lands
  (a) After the Lawrence County Commission has determined that such a need does exist in Lawrence County, the county commission, in the manner hereinafter specified,...
• Section 45-40-140.02 Hearing; determination of amounts
  The need for a financial charge or tax to provide forest fire protection within the county shall be determined by the county commission after a...
• Section 45-40-140.03 Payment of finance charge or tax; reporting
  Any financial charge or tax fixed as provided in Section 45-40-140.02 shall be payable at the same time and in the same manner as county...
• Section 45-40-140.04 Determination of affected areas and owners; notice and hearing
  The County Commission of Lawrence County is authorized to appoint agents and delegate authority to individuals to search out forest lands in Lawrence County, determine...
• Section 45-40-140.05 Collection and disposition of funds
  The tax herein imposed shall be due and payable to the State Department of Revenue, and, when collected, shall be paid by the Lawrence County...
• Section 45-40-140.06 Removal of finance charge or tax
  The County Commission of Lawrence County is authorized to remove the financial charge or tax after the county commission has determined that the financial charge...
• Part 2 Fire Protection Fee.
• Section 45-40-141 Applicability
  This part shall apply to Lawrence County.
• Section 45-40-141.01 Volunteer fire departments declared public in nature
  The Legislature declares that all volunteer fire departments, including volunteer fire departments that have emergency medical technicians that are members, are organizations that are public...
• Section 45-40-141.02 Definitions
  For the purposes of this part the following words shall have the following meanings: (1) COMMERCIAL BUILDING. Any building that houses one or more separate...
• Section 45-40-141.03 Levy of fee authorized
  The governing body of Lawrence County is authorized, in its discretion, to levy, in addition to any and all taxes or fees levied prior to...
• Section 45-40-141.04 Collection and administration of fee; disposition of funds
  The fee provided in this part shall be levied, collected, administered, and enforced at the same time, in the same manner, and under the same...
• Section 45-40-141.05 Eligibility of volunteer fire departments
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• Section 45-40-141.06 Use of funds
  Funds disbursed to eligible volunteer fire departments pursuant to this part shall be expended only for fire protection and emergency medical services, including training, supplies,...
• Section 45-40-141.07 Dissolution or abandonment of eligible volunteer fire department
  Upon the dissolution or abandonment of any eligible volunteer fire department, any remaining funds derived from this part or any assets purchased with any funds...
• Section 45-40-141.08 Volunteer fire department personnel; liability of county employees
  The personnel of volunteer fire departments and emergency medical technicians that are members of volunteer fire departments funded as provided for in this part shall...
• Article 15 Gambling.
• Section 45-40-150 Reserved
• Article 16 Government Operations.
• Part 1 Liability for Monetary Loss.
• Section 45-40-160 Reimbursement; due care required
  (a) The Lawrence County Commission shall reimburse the offices of the tax collector, tax assessor, revenue commissioner, license commissioner, and the judge of probate from...
• Part 2 Tennessee Valley Authority in Lieu of Taxes.
• Section 45-40-161 Distribution of payments
  (a) Pursuant to the authority granted by Sections 40-28-1 to 40-28-3, inclusive, Lawrence County's share of payments made by the Tennessee Valley Authority to the...
• Article 17 Health and Environment.
• Section 45-40-170 Board of health fees
  (a) The Lawrence County Board of Health shall designate the services rendered by the county health department for which fees may be charged and shall...
• Article 18 Highways and Bridges.
• Section 45-40-180 Reserved
• Article 19 Legislature.
• Section 45-40-190 Legislative delegation
  The Lawrence County Commission shall provide office space to the Lawrence County legislative delegation in any office space that is owned or controlled by the...
• Article 20 Licenses and Licensing.
• Part 1 License Inspector.
• Section 45-40-200 Abolition of office; transfer of duties
  Notwithstanding Section 40-12-10 and any other general or local law of this state, no person shall be appointed to the position of county license inspector...
• Part 2 Noncollectible Checks.
• Section 45-40-201 Voiding of license for invalid payment
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• Part 3 Retention of Records.
• Section 45-40-202 Retention period
  It shall not be necessary for the Judge of Probate or the License Commissioner of Lawrence County to retain on file the records of fishing,...
• Article 21 Motor Vehicles and Transportation.
• Section 45-40-210 Reserved
• Article 22 Parks, Historic Preservation, Museums, and Recreation.
• Part 1 Hunting.
• Section 45-40-220 Deer hunting - Buck shot; dogs
  The Department of Conservation and Natural Resources shall regulate the use of buck shot in shotguns or dogs used to hunt deer, or both, in...
• Section 45-40-220.01 Casting light from motor vehicle for hunting
  (a) In Lawrence County, it shall be unlawful for any person or group of persons to throw or cast, or cause to be thrown or...
• Part 2 Parks.
• Section 45-40-221 Jesse Owens Memorial Park - Board of trustees
  There is created and established a board of trustees for the Jesse Owens Memorial Park in Lawrence County, Alabama. The board shall be composed of...
• Article 23 Sheriff.
• Part 1 Compensation.
• Section 45-40-230 Salary; cost-of-living adjustments
  (a) Effective the next term of office, the Sheriff of Lawrence County shall receive the salary the sheriff is receiving on December 28, 2001. (b)...
• Section 45-40-230.01 Expense allowance
  The Sheriff of Lawrence County shall be entitled to receive an additional expense allowance in an amount to be set by the Lawrence County Commission....
• Part 2 Employees.
• Division 1 Employment.
• Section 45-40-231 Clerk
  The Sheriff of Lawrence County is hereby authorized to employ a clerk to perform the clerical duties of the sheriff’s office. Such clerk shall receive...
• Section 45-40-231.01 Deputies
  (a) The County Commission of Lawrence County is hereby authorized to allow the sheriff of the county to appoint a chief deputy and as many...
• Division 2 Retirement.
• Section 45-40-231.20 Receipt of badge and pistol upon retirement
  Any individual employed by the Lawrence County Sheriff’s Office as a law enforcement officer for a period of 10 years or more who retires from...
• Part 3 Funding.
• Section 45-40-232 Sale of abandoned, stolen, and unclaimed property
  (a) The Sheriff of Lawrence County, at public auction, shall sell any abandoned and stolen personal property recovered by the sheriff’s department which has remained...
• Section 45-40-232.01 Law enforcement fund
  (a) The Sheriff of Lawrence County, Alabama, may retain the funds accruing from the pay telephones and vending machines in the county courthouse annex and...
• Section 45-40-232.02 Sale of surplus property; lamination of documents of records
  (a) The sheriff may sell surplus property of the sheriff's department including vehicles, at a time and manner the sheriff deems best to get the...
• Part 4 Jails.
• Division 1 Feeding Prisoners.
• Section 45-40-233 Allowances for feeding prisoners
  (a) In Lawrence County the sheriff shall be entitled to keep and retain the allowances payable by the state, counties, or municipalities for feeding prisoners....
• Division 2 Jail Store.
• Section 45-40-233.20 Operation of jail store; disposition of funds
  (a) The Sheriff of Lawrence County, or the authorized agents of the sheriff, may operate a jail store for prisoners within the confines of the...
• Division 3 Rehabilitation Board.
• Section 45-40-233.40 Applicability
  This subpart shall apply to Lawrence County.
• Section 45-40-233.41 Definitions
  (a) BOARD. The Lawrence County Rehabilitation Board, composed of the following members: The judge of probate of the county; the sheriff of the county; and...
• Section 45-40-233.42 Regulations and policies
  (a) The board shall adopt such written regulations and policies permitting the sheriff to extend the limits of the place of confinement of an inmate,...
• Section 45-40-233.43 Inmate wages
  The employer of an inmate involved in work release shall pay the inmate's wages directly to the board. The board may adopt regulations concerning the...
• Section 45-40-233.44 Escape from custody
  The willful failure of an inmate to remain within the extended limits of his or her confinement or to return within the time prescribed by...
• Section 45-40-233.45 Requests for job opportunities
  Employees of the board or persons designated by the board are authorized to make investigation and recommendations pertaining to the validity of requests for job...
• Section 45-40-233.46 Employment criteria
  The board or members of the board shall endeavor to secure employment for eligible inmates under this subpart subject to the following: (1) The employment...
• Section 45-40-233.47 Participation in program
  The board, at its discretion, may allow any inmate, between the ages of 14 and 22 only, to participate in the release program to further...
• Section 45-40-233.48 Furloughs or leave time
  (a) The board may adopt rules and allow the sheriff to grant furloughs or leave time not to exceed 3 days or 72 hours for...
• Section 45-40-233.49 Status of inmates
  No inmate granted privileges under this subpart shall be deemed to be an agent, employee, or involuntary servant of the board, state, county, or municipality...
• Section 45-40-233.50 Annual report
  The sheriff or person or persons designated by the board shall jointly prepare an annual report to be filed not later than 60 days from...
• Section 45-40-233.51 Violations
  Anyone violating this subpart shall be guilty of a misdemeanor.
• Part 5 Pistol Permit.
• Section 45-40-234 Fees, disposition of funds
  (a) In Lawrence County, the fee for issuance of a permit to carry a pistol in a vehicle or concealed on or about the person...
• Part 6 Programs.
• Section 45-40-235 Lawrence County Recreation and Drug Abuse Program
  (a) This section shall be operative only in Lawrence County. (b) There is in Lawrence County, the Lawrence County Recreation and Drug Abuse Program. The...
• Part 7 Service of Process.
• Section 45-40-236 Methods of service
  (a) In the courts of Lawrence County a subpoena requiring the attendance of a witness in any civil, criminal, or other case or proceeding, or...
• Section 45-40-236.01 Additional service of process fee; out-of-state documents
  (a) In addition to all existing charges, fees, judgments, and costs of court, the clerk, sheriff, or other appropriate court official in the civil division...
• Article 24 Taxation.
• Part 1 Compensation.
• Section 45-40-240 Compensation of tax assessor and tax collector
  (a) Effective October 1, 1981, the Tax Assessor and Tax Collector of Lawrence County shall each receive an additional expense allowance of two thousand five...
• Section 45-40-240.01 Tax assessor - Expense allowance
  In Lawrence County, the tax assessor shall receive an additional expense allowance of three hundred fifty dollars ($350) per month, payable in equal monthly installments...
• Section 45-40-240.02 Revenue commissioner - Salary
  (a) Beginning with the term of the revenue commissioner, the revenue commissioner shall receive an addition to his or her salary of three hundred fifty...
• Part 2 Employees.
• Section 45-40-241 Appraisers; mapper
  The County Commission of Lawrence County is hereby authorized and empowered to employ an appraiser or appraisers to conduct ad valorem tax appraisal work on...
• Part 3 License Division.
• Section 45-40-242 Created; office space, equipment, personnel; compensation
  There is hereby created within the tax assessor's office of Lawrence County a license division which shall issue all motor vehicle licenses issued through the...
• Section 45-40-242.01 Duties; commissions and fees
  The tax assessor shall perform all duties relating to the issuing of licenses on motor vehicles in the county which have heretofore been performed by...
• Section 45-40-242.02 Recordkeeping
  The tax assessor shall keep at all times an accurate record of all motor vehicle licenses received by him or her from the Comptroller and...
• Section 45-40-242.03 Charge and collection of fees
  Except as hereinafter provided, the tax assessor shall be entitled to charge and collect the same fees that are provided for by law. For the...
• Section 45-40-242.04 Payment of tax required for issuance of license
  To prevent motor vehicles from escaping taxation and to provide for a more efficient procedure for assessment and collection of taxes due on same, no...
• Section 45-40-242.05 Assessments
  Before any vehicle can be assessed, the tax assessor shall be furnished the tag number presently on the vehicle unless such vehicle is new, in...
• Section 45-40-242.06 Application and renewal by mail
  The tax assessor, at his or her discretion, may mail an application for renewal of licenses to whom such license has been previously issued, such...
• Part 4 Revenue Commissioner.
• Section 45-40-243 Consolidation of offices and duties
  (a) At the expiration of the term of office of the office of Tax Assessor and the office of Tax Collector of Lawrence County, there...
• Section 45-40-243.01 Budgetary operations and functions
  (a) The Revenue Commissioner of Lawrence County may take the necessary action to merge the budgetary operations and functions of his or her office. The...
• Part 5 Tax, Lodging.
• Section 45-40-244 Levy of tax
  (a) In addition to all other taxes now imposed by law, there is hereby levied in Lawrence County a privilege or license tax of three...
• Section 45-40-244.01 Collection of tax
  The tax levied under this part shall be collected by the county or the collection agency from time to time designated in writing by the...
• Section 45-40-244.02 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 45-40-244.03 Cash and credit business
  Any person, corporation, partnership, firm, limited liability company, association, proprietorship, or other entity taxable under this part having a cash and credit business may report...
• Section 45-40-244.04 Annual report
  On or before 30 days after the end of the tax year, each person, corporation, partnership, firm, limited liability company, association, proprietorship, or other entity...
• Section 45-40-244.05 Recordkeeping
  It shall be the duty of every person, corporation, partnership, firm, limited liability company, association, proprietorship, or other entity engaged in or continuing within the...
• Section 45-40-244.06 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 45-40-244.07 Inspection of reports or returns
  All reports or returns filed with the agency under this part shall be available for inspection by the governing body of the county, or any...
• Section 45-40-244.08 Failure to add tax to service price
  It shall be unlawful for any person, corporation, partnership, firm, limited liability company, association, proprietorship, or other entity engaged in or continuing within the county...
• Section 45-40-244.09 Enforcement
  The tax levied by this part, together with interest and penalties that may be imposed, shall constitute a debt due the county and may be...
• Section 45-40-244.10 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 45-40-244.11 Construction of part
  The provisions of this part are supplemental and shall be construed in pari materia with other laws regulating taxes; provided, however, those laws or parts...
• Part 6 Tax, Sales and Use.
• Division 1 Collection.
• Section 45-40-245 Applicability
  This subpart shall apply only to Lawrence County.
• Section 45-40-245.01 Payment of taxes; report
  Any sales and use tax, gross receipts tax, privilege license, or excise tax based on gross receipts, or similar tax levied by the Lawrence County...
• Section 45-40-245.02 Collection and enforcement
  Any tax to be collected pursuant to this subpart shall constitute a debt due the county as provided by law. The tax, together with interest...
• Section 45-40-245.03 Application of state statutes
  All provisions of the state sales tax statutes with respect to the payment, assessment, and collection of the state sales tax, making of reports and...
• Section 45-40-245.04 Charge for collection
  The county commission may retain and deposit to the general fund of the county, for general fund purposes and uses, including the administration of this...
• Section 45-40-245.05 Effective date
  The provisions of this subpart shall be effective with respect to all sales and gross receipts levied by the county which are closed or received...
• Division 2 Levy of Tax,
• Section 45-40-245.30 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 45-40-245.31 Authorization of levy of sales tax
  (a) The governing body of the county is hereby authorized to levy and impose in the county, in addition to all other taxes of every...
• Section 45-40-245.32 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 45-40-245.33 Payment of taxes; reports
  The sales tax authorized to be levied in Section 45-40-245.31 shall be due and payable in monthly installments on or before the twentieth day of...
• Section 45-40-245.34 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 tax authorized to be levied in Section 45-40-245.31 shall add...
• Section 45-40-245.35 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 45-40-245.36 Enforcement
  The taxes authorized to be imposed by this subpart shall constitute a debt due the county and may be collected by civil suit, in addition...
• Section 45-40-245.37 Applicability 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 45-40-245.38 Charge for collection
  The State Department of Revenue shall charge the county for collecting the taxes authorized to be levied herein, the costs of the department in collecting...
• Section 45-40-245.39 Disposition of funds
  The proceeds of any taxes herein authorized to be levied shall be paid over by the county within 10 days after their receipt as follows:...
• Section 45-40-245.40 Effective date of levy
  If the governing body of the county elects to levy or impose any of the taxes herein authorized to be levied and imposed, it shall...
• Division 3 Motor Vehicles.
• Section 45-40-245.60 Reduction of tax on automotive vehicles and trucks
  (a) Any other law to the contrary notwithstanding, the amount of sales tax levied and imposed in Lawrence County upon every person, firm, or corporation...
• Article 25 Utilities.
• Section 45-40-250 Transfer of water from Tennessee River Basin
  (a) This section shall apply only in Lawrence County. (b) The Legislature of the State of Alabama finds the following: (1) It is in the...
• Article 26 Zoning and Planning.
• Section 45-40-260 Reserved

Last modified: May 3, 2021