Code of Alabama - Title 45: Local Laws - Chapter 43 - Lowndes County
- Article 1 General and Miscelleous Provisions.
- Part 1 Disclaimer.
- Section 45-43-10 Disclaimer
(a) This chapter endeavors to add to the Code of Alabama 1975, all Lowndes County local laws enacted after 1978 and all Lowndes County prior...
- Article 2 Alcoholic Beverages.
- Article 3 Boards and Commissions.
- Section 45-43-30 Reserved
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- Article 4 Buisness, Labor, and Occupations.
- Section 45-43-40 Branch banking
Any bank, either incorporated or unincorporated, whose principal place of business is located in Lowndes County shall have the power to establish, to maintain, and...
- Article 5 Constables.
- Section 45-43-50 Reserved
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- Article 6 Coroner.
- Article 7 County Commission.
- Part 1 Contingent Fund.
- Part 2 Districting Commission.
- Article 8 Courts.
- Part 1 Circuit Court.
- Section 45-43-80 Reserved
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- Part 2 Court Costs.
- Section 45-43-81 Law library
In each civil and criminal case hereafter filed in any municipal, circuit, or district court in Lowndes County, there shall be taxed as costs the...
- Part 3 District Attorney.
- Part 4 Probate Court.
- Division 1 Compensation.
- Section 45-43-83 Salary increase
(a) In Lowndes County, the judge of probate shall receive a salary increase of five thousand dollars ($5,000) per annum to commence on October 1,...
- Division 2 Employees.
- Division 3 Fees.
- Article 9 Economic and Industrial Development and Tourism.
- Section 45-43-90 Reserved
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- Article 10 Education.
- Part 1 Board of Education.
- Section 45-43-100 Compensation
Effective beginning the next term of office, the members of the Lowndes County Board of Education may receive reasonable compensation for their services not to...
- Section 45-43-100.01 Compensation
(a) In Lowndes County, upon resolution passed by a majority of the members of the county board of education, in lieu of any other compensation,...
- Part 2 Superintendent of Education
- Article 11 Elections.
- Article 12 Employees.
- Section 45-43-120 Reserved
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- Article 13 Engineer, County.
- Section 45-43-130 Reserved
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- Article 14 Fire Protection and Emergency Medical Services.
- Section 45-43-140 Forest fire protection
(a) The County Commission of Lowndes County is authorized, when the need exists, to provide protection against forest fires in Lowndes County by participating in...
- Article 15 Gambling.
- Section 45-43-150 Reserved
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- Article 16 Government Operations.
- Section 45-43-160 Reserved
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- Article 17 Health and Environment.
- Article 18 Highways and Bridges.
- Section 45-43-180 Reserved
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- Article 19 Legislature.
- Section 45-43-190 Reserved
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- Article 20 Licenses and Licensing.
- Section 45-43-200 Reserved
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- Article 21 Motor Vehicles and Transportation.
- Section 45-43-210 Reserved
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- Article 22 Parks, Historic Preservation, Museums, and Recreation.
- Section 45-43-220 Reserved
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- Article 23 Sheriff.
- Part 1 Compensation.
- Part 2 Funding.
- Section 45-43-231 Service of process
(a) This section shall only apply to Lowndes County. (b) The Lowndes County Sheriff Service of Process Serving Fund is created and hereinafter referred to...
- Part 3 Jails.
- Part 4 Pistol Permits.
- Article 24 Taxation.
- Part 1 Offices of Tax Assessor and Tax Collector
- Division 1 Employees.
- Section 45-43-240 Clerks
The Tax Assessor of Lowndes County may appoint two full-time clerks and the tax collector of such county may appoint one full-time clerk, such clerks...
- Division 2 License Division.
- Section 45-43-240.20 Creation; offices, supplies, personnel
A license division is created within the office of Tax Assessor of Lowndes County. The license division shall issue all motor vehicle licenses and titles...
- Section 45-43-240.21 Powers and duties
The tax assessor shall perform all duties relating to the issuing of motor vehicle licenses and titles in the county which have previously been performed...
- Section 45-43-240.22 Recordkeeping
The tax assessor shall keep a current accurate record of all motor vehicle licenses and titles received from the Comptroller, the disposition made of them,...
- Section 45-43-240.23 Charge and collection of fees; refunds
Except as provided, the tax assessor may charge and collect the same fees that are provided by law for the performance of duties relative to...
- Section 45-43-240.24 Payment of tax required for issuance of license
To prevent motor vehicles from escaping taxation and to provide for a more efficient procedure for the assessment and collection of taxes due, the tax...
- Section 45-43-240.25 Vehicle information required for assessment
Before any motor vehicle is assessed, the tax assessor shall be furnished the current tag number on the motor vehicle unless the motor vehicle is...
- Section 45-43-240.26 Renewal by mail; mail order fee
The tax assessor shall mail an application for renewal of a motor vehicle license to any person, firm, or corporation to which a motor vehicle...
- Section 45-43-240.27 Voiding of license for invalid payment
When a personal check given for a motor vehicle license is found to be noncollectible for any reason, the tax assessor shall notify the revenue...
- Section 45-43-240.28 Additional expense allowance
The Tax Assessor of Lowndes County shall be entitled to receive an additional expense allowance in the amount of four thousand five hundred dollars ($4,500)...
- Part 2 Tax, Ad Valorem.
- Part 3 Tax, Alcohol.
- Division 1 Malt or Brewed Beverages.
- Division 2 State Beer Tax Distribution.
- Part 4 Tax, Business.
- Part 5 Tax, Gasoline.
- Section 45-43-244 Definitions
For the purposes of this part, the following terms shall have the respective meaning ascribed by this section: (1) COUNTY. Lowndes County. (2) DISTRIBUTOR. Any...
- Section 45-43-244.01 Levy of tax
The Lowndes County Commission is hereby authorized to levy, in addition to all other taxes imposed by law, an excise tax on persons selling, distributing,...
- Section 45-43-244.02 Statement of sales and withdrawals
On or before the 20th day of each month after July 24, 1987, every person upon whom the excise tax is levied shall render to...
- Section 45-43-244.03 Recordkeeping
All distributors, storers, and retail dealers shall keep for not less than two years within the State of Alabama at some certain place or office...
- Section 45-43-244.04 Report of business address
Within 30 days after the effective date of the levy of the tax levied under this part, every distributor, storer, or retail dealer engaged in...
- Section 45-43-244.05 Violations
If any distributor, storer, or retail dealer of gasoline or motor fuel in Lowndes County shall fail to make the reports or any of them...
- Section 45-43-244.06 Enforcement
It shall be the duty of the County Commission of Lowndes County to enforce this part upon its imposing the tax thereunder, and it shall...
- Section 45-43-244.07 Delinquency in payment of tax
If any distributor, storer, or retail dealer in gasoline or motor fuel shall fail to make monthly reports or shall fail to pay the tax...
- Section 45-43-244.08 Payment of tax deemed a credit against amount due
The acceptance of any amount paid for the excise tax imposed under this part shall not preclude the collection of the amount actually due. However,...
- Section 45-43-244.09 Penalties
Any distributor, storer, or dealer who shall violate this part or shall fail to comply with any reasonable rule or regulation promulgated hereunder, may be...
- Section 45-43-244.10 Quarterly reports of shipments
Each agent or any railroad company, bus, or truck operator or other transportation company or agency operating in Lowndes County shall report to the County...
- Section 45-43-244.11 Disposition of proceeds
The proceeds of any tax received under authority of this part shall be paid over by the county within 10 days after its receipt as...
- Part 6 Tax, Lodging.
- Part 7 Tax, Sales and Use.
- Division 1 1961 Tax.
- Section 45-43-246 Authority to levy taxes paralleling states sales and use taxes
If approved by a majority of the qualified voters of Lowndes County who vote thereon at the referendum election provided for by this subpart, the...
- Section 45-43-246.01 Privilege license and excise taxes
(a) The special county taxes levied pursuant to this subpart shall be privilege license and excise taxes in substance as follows: (1) Upon every person,...
- Section 45-43-246.02 When taxes effective
Unless otherwise expressly provided for in the order, ordinance, or resolution levying the taxes herein authorized, such taxes shall become effective on the first day...
- Section 45-43-246.03 Payment and reporting
The sales tax levied pursuant to Section 45-43-246.01 shall be due and payable in monthly installments on or before the twentieth day of the month...
- Section 45-43-246.04 Receipts; quarterly returns
Every registered seller making sales of tangible personal property for storage, use, or other consumption in Lowndes County, which storage, use, or other consumption is...
- Section 45-43-246.05 Addition of tax to sales price or admission fee
Each person engaging or continuing within Lowndes County in a business subject to the taxes levied pursuant to Section 45-43-246.01 shall add to the sales...
- Section 45-43-246.06 Collection and enforcement
The taxes imposed pursuant to this subpart shall constitute a debt due Lowndes County and may be collected by civil suit, in addition to all...
- Section 45-43-246.07 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 45-43-246.08 Charge for collection
The State Department of Revenue shall charge Lowndes County for collecting the special county taxes levied an amount not to exceed 10 percent of the...
- Division 2 1991 Tax.
- Section 45-43-246.30 Applicability
The provisions of this subpart shall only apply to Lowndes County.
- Section 45-43-246.31 Definitions
All words, terms, and phrases as defined in Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63, as amended, providing for the levy...
- Section 45-43-246.32 Authorization of privilege license tax
(a) The county commission is hereby authorized to levy and impose, in addition to all other taxes, including municipal gross receipts license taxes now imposed...
- Section 45-43-246.33 Payment and reporting
All taxes levied in this subpart shall be paid to and collected by the State Department of Revenue at the same time and in the...
- Section 45-43-246.34 Addition of tax to sales price or admission fee
Each person engaging or continuing within Lowndes County in a business subject to the tax levied in Section 45-43-246.32, shall add to the sales price...
- Section 45-43-246.35 Collection and enforcement
The tax imposed by this subpart shall constitute a debt due Lowndes County and may be collected as provided by law. The tax, together with...
- Section 45-43-246.36 Applicability of state provisions
All provisions of the state sales and use tax statutes with respect to payment, assessment, and collection of the state sales and use tax, making...
- Section 45-43-246.37 Charge for collection
The State Department of Revenue shall charge Lowndes County for collecting the special county tax levied under this subpart such amount or percentage of total...
- Division 3 1997 Tax.
- Section 45-43-246.60 Applicability
This subpart shall only apply to Lowndes County.
- Section 45-43-246.61 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 45-43-246.62 Levy of tax; exemption
(a) The County Commission of Lowndes County shall levy, in addition to all other taxes, including, but not limited to, municipal gross receipts license taxes,...
- Section 45-43-246.63 Payment and reporting
The tax levied by this subpart may be collected by the State Department of Revenue, or a private firm under contract with the county commission,...
- Section 45-43-246.64 Addition of tax to sales price or admission fee
Each person engaging or continuing in a business subject to the tax levied by this subpart, shall add to the sales price or admission fee...
- Section 45-43-246.65 Collection and enforcement
The tax levied by this subpart shall constitute a debt due Lowndes County. The tax, together with any interest and penalties, shall constitute and be...
- Section 45-43-246.66 Applicability of 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 45-43-246.67 Charge for collection
The collection agency may charge Lowndes County for collecting the tax levied under this subpart in an amount or percentage of total collections as may...
- Section 45-43-246.68 Termination of subpart
This subpart shall terminate upon the ratification of at least a five and onehalf mill ad valorem tax for Lowndes County and the levy and...
- Division 4 2003 Tax.
- Section 45-43-246.80 Applicability
This subpart shall only apply to Lowndes County.
- Section 45-43-246.81 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 45-43-246.82 Levy of tax; exemption
(a) The County Commission of Lowndes County shall levy, in addition to all other taxes, including, but not limited to, municipal gross receipts license taxes,...
- Section 45-43-246.83 Payment and reporting
The tax levied pursuant to this subpart may be collected by the State Department of Revenue or a private firm under contract with the county...
- Section 45-43-246.84 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 45-43-246.85 Collection and enforcement
The tax levied pursuant to this subpart shall constitute a debt due Lowndes County. The tax, together with any interest and penalties, shall constitute and...
- Section 45-43-246.86 Applicability of 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 45-43-246.87 Charge for collection
The collection agency may charge Lowndes County for collecting the tax levied pursuant to this subpart in an amount or percentage of total collections as...
- Section 45-43-246.88 Termination of subpart
This subpart shall terminate upon ratification of at least an eight-mill ad valorem tax for Lowndes County and the levy and receipt of the first...
- Part 8 Tax, Tobacco.
- Section 45-43-247 Levy of tax
(a) The Lowndes County Commission is hereby authorized to impose upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco...
- Section 45-43-247.01 Tax to be added to sales price of tobacco products
Upon adoption by the Lowndes County Commission, every person, firm, corporation, club, or association that sells or stores or receives for the purpose of distribution...
- Section 45-43-247.02 Tobacco stamps
The tax hereby authorized shall be paid by affixing stamps as is required for the payment of the tax imposed by Section 40-25-1 to Section...
- Section 45-43-247.03 Rules and regulations
The State Department of Revenue is hereby authorized to promulgate and enforce rules and regulations to effectuate the purposes of this part. All such rules...
- Section 45-43-247.04 Application of laws, rules and regulations
All laws, and rules and regulations of the Department of Revenue, relating to the manner and time of payment of the tax levied by Section...
- Section 45-43-247.05 Disposition of funds
The proceeds received under authority of this part less actual costs of collection, not to exceed 10 per centum, shall be paid by the State...
- Section 45-43-247.06 Construction and application
(a) None of the provisions of this part shall be applied in such manner as to be in violation of the commerce or other clauses...
- Article 25 Utilities.
- Section 45-43-250 Reserved
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- Article 26 Zoning and Planning.
- Section 45-43-260 Reserved
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Last modified: May 3, 2021