Code of Alabama - Title 45: Local Laws - Chapter 44 - Macon County

• Article 1 General and Miscellaneous Provisions.
• Part 1 Disclaimer.
• Section 45-44-10 Disclaimer
  (a) This chapter endeavors to add to the Code of Alabama 1975, all Macon County local laws enacted after 1978 and all Macon County prior...
• Part 2 Compensation.
• Section 45-44-11 Total compensation of certain local elected officials
  The total compensation, including salary and expense allowance, paid to the chair and members of the county commission, the judge of probate, the revenue commissioner,...
• Section 45-44-11.01 Additional expense allowances and salaries of county commissioners, revenue commissioner, judge of probate, and sheriff
  Beginning on September 1, 2017, each Macon County Commissioner, the Chair of the Macon County Commission, the Macon County Revenue Commissioner, Judge of Probate, and...
• Article 2 Alcoholic Beverages.
• Section 45-44-20 Limitations on beer or ale container size
  (a) In Macon County, in addition to all other containers provided for by law, beer or ale may be sold in containers that do not...
• Section 45-44-20.01 Regulation of liquor traffic and sales
  (a) This section applies only to Macon County. (b) The Legislature declares that the purpose of this section is to promote travel and tourism within...
• Section 45-44-20.02 Distribution of funds from Sunday sales
  (a) This section shall apply only to Macon County. (b) The Macon County Commission shall distribute forty thousand dollars ($40,000) per annum from the sale...
• Section 45-44-20.03 Sale of draft or keg beer
  In Macon County, the sale of draft or keg beer in sealed containers of 128 ounces or less or in kegs of any size which...
• Article 3 Boards and Commissions.
• Section 45-44-30 Reserved
  404 - File or directory not found. Server Error 404 - File or directory not found. The resource you are looking for might have...
• Article 4 Business, Labor, and Occupations.
• Section 45-44-40 Branch banking
  Any bank, either incorporated or unincorporated, which is established in Macon County, shall have the power to establish, to maintain, and to operate within the...
• Article 5 Contables.
• Section 45-44-50 Office abolished
  In Macon 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 45-44-60 Compensation
  (a) The Coroner of Macon County shall be entitled to receive an additional expense allowance in the amount of three hundred dollars ($300) per month...
• Article 7 County Commission.
• Part 1 Duties.
• Section 45-44-70 Performance of work or services on private property; written policy; contracts
  (a) The Macon County Commission, within Macon County, may go upon private property and perform work or services for churches, schools, individuals, and nonprofit associations...
• Part 2 Meetings.
• Section 45-44-71 Setting hours for monthly meetings
  The Macon County Commission may set the hours for its regular monthly meetings, from time to time as it deems necessary, by adopting a resolution...
• Part 3 Membership.
• Section 45-44-72 Composition; elections; terms
  (a) The Macon County Commission shall be composed of four members, each of whom shall be elected from the single-member districts previously established by the...
• Section 45-44-72.01 Chair
  (a) The Chair of the Macon County Commission shall be the chief administrative officer of the county commission, and shall serve full time. (b) The...
• Section 45-44-72.02 Chief clerk
  The chief clerk of the county commission shall be appointed for a four-year term of office and shall serve at the pleasure of the commission.
• Section 45-44-72.03 Employees
  Employees to be employed in the office of the county commission shall be recommended by the chair of the commission to the county commission. The...
• Section 45-44-72.04 Powers and duties of commissioners
  Each member of the county commission may inspect the roads and bridges of his or her district from time to time. The members of the...
• Article 8 Courts.
• Part 1 Circuit Court.
• Section 45-44-80 Reserved
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• Part 2 Court Costs.
• Section 45-44-81 Law library
  In any case, action, or proceeding hereafter filed, whether at law or in equity in any circuit or district court in Macon County, there is...
• Section 45-44-81.01 Juvenile Court Services Fund and Judicial Administration Fund
  (a) In addition to all other costs and charges in circuit and district court cases in Macon County, a fee of three dollars ($3) shall...
• Section 45-44-81.02 Solicitor's fee
  (a) In all juvenile, traffic, criminal, and quasi-criminal cases in the juvenile, district, circuit, and municipal courts in Macon County, a docket fee, hereinafter referred...
• Part 3 District Attorney.
• Section 45-44-82 Expense allowance for assistant district attorney
  The assistant district attorney serving Macon County shall receive an additional expense allowance in the amount of three hundred fifty dollars ($350) per month to...
• Part 4 District Court.
• Section 45-44-83 Expense allowance
  The Judge of the District Court of Macon County shall receive an annual expense allowance of not more than five thousand dollars ($5,000), payable in...
• Part 5 Probate Court.
• Division 1 Compensation.
• Section 45-44-84 Salary
  (a) If the incumbent Judge of Probate of Macon County on August 1, 2009, is reelected for a fourth term of office, commencing upon the...
• Division 2 Fees.
• Section 45-44-84.20 Recording fee
  (a)(1) On and after October 1, 1981, a special recording fee of three dollars ($3) shall be paid to the county, and collected by its...
• Section 45-44-84.21 Schedule of fees
  (a) In Macon County the judge of probate, in lieu of the fees prescribed by the general law for the following services, shall charge and...
• Division 3 Recording System.
• Section 45-44-84.40 Applicability
  This subpart shall apply only in Macon County.
• Section 45-44-84.41 Purpose
  The Legislature declares that the purpose of this subpart is to facilitate the use of public records in property transactions in Macon County by providing...
• Section 45-44-84.42 Definitions
  As used in this subpart, the following words shall have the following meanings: (1) GENERAL PROPERTY INSTRUMENT. A real property instrument that affects the title...
• Section 45-44-84.43 Installation and maintenance
  The judge of probate is authorized to provide for the installation and the maintenance of an improved recording, archiving, and retrieval system in the probate...
• Section 45-44-84.44 Official record of instruments
  Following the effective installation date, real property instruments, personal property instruments, and other documents and records provided herein to be recorded, archived, and retrieved with...
• Section 45-44-84.45 Relation to other laws
  The laws of Alabama with respect to the recording of real property instruments, personal property instruments, miscellaneous instruments, and other instruments and records that may...
• Section 45-44-84.46 Payment of costs
  The initial installation costs shall be paid entirely out of the special recording fees. Nothing contained in this section, however, shall prohibit the county from...
• Section 45-44-84.47 Special recording fee - Real property, personal property, and UCC instruments
  Effective immediately after July 1, 1997, a special recording and filing fee of five dollars ($5) shall be paid to and collected by the judge...
• Section 45-44-84.48 Special recording fee - Probate court cases
  Effective July 1, 1997, a special recording fee of ten dollars ($10) shall be paid to and collected by the judge of probate with respect...
• Section 45-44-84.49 Special transaction fee
  Effective July 1, 1997, a special transaction fee of two dollars ($2) shall be paid to and collected by the judge of probate with respect...
• Section 45-44-84.50 Disposition of funds
  Effective July 1, 1997, any and all revenues generated either directly or indirectly due to the use of or access to the improved recording, archiving,...
• Division 4 Tax Assessment and Collection.
• Section 45-44-84.60 Transfer of functions
  All duties, responsibilities, and liabilities regarding motor vehicle ad valorem tax assessment and collection heretofore performed by the Revenue Commissioner of Macon County shall be...
• Article 9 Economic and Industrial Development and Tourism.
• Section 45-44-90 Economic Development Authority - Creation
  In Macon County, there is created the Macon County Economic Development Authority to aid and assist current industries and coordinate efforts of all municipal and...
• Section 45-44-90.01 Economic Development Authority - Board of directors
  (a) The authority shall be governed by a board of directors consisting of members to be appointed as follows: One member appointed by the Macon...
• Section 45-44-90.02 Economic Development Authority - Expenses
  The members of the board when traveling only outside of the county shall receive expenses incurred in the discharge of their duties which shall be...
• Section 45-44-90.03 Economic Development Authority - Executive director; employees; funding
  (a) The authority may employ a qualified executive director who shall have the responsibility of implementing policies and directives of the board of directors and...
• Article 10 Education.
• Part 1 Board of Education.
• Section 45-44-100 Travel allowance
  In Macon County, each member of the county board of education is hereby entitled to receive a travel allowance in the amount of one hundred...
• Part 2 Superintendent of Education.
• Section 45-44-101 Election; qualifications; vacancies; compensation
  (a) That at the next general election and every four years thereafter, there shall be elected a County Superintendent of Education for Macon County by...
• Article 11 Elections.
• Section 45-44-110 Compensation
  (a) In Macon County, in addition to any and all other compensation, salary, and expense allowances provided by law, there shall be paid to each...
• Section 45-44-110.01 Insurance
  The members of the Board of Registrars of Macon County shall be included and shall be permitted to participate in the county insurance program. The...
• Article 12 Employees.
• Section 45-44-120 Participation in Employees' Retirement System and Health Insurance Plan
  The Board of Directors of the Star–Mindingall Water and Fire Protection Authority and the boards of directors of all other public boards and authorities located...
• Article 13 Engineer, City
• Section 45-44-130 Employment of county engineer; qualifications; requirements
  The Macon County Commission, or any succeeding county governing body, shall appoint and employ a county engineer, who shall be a thoroughly qualified and competent...
• Section 45-44-130.01 Duties
  It shall be the duty of the county engineer to: (1) Employ, supervise, and direct all assistants to properly maintain and construct the public roads,...
• Section 45-44-130.02 Wage or salary scale
  It shall be the duty of the commission to fix, from time to time, in accordance with prevailing economic conditions, the various scales of wages...
• Section 45-44-130.03 Compensation
  The commission shall fix the amount of the salary of the county engineer, payable in equal monthly installments from appropriate road and highway funds.
• Section 45-44-130.04 Bond
  Before entering upon his or her duties, the county engineer shall make and enter into a surety bond in the amount set from time to...
• Section 45-44-130.05 Office space and equipment
  The commission shall furnish the county engineer with an office within the county and all necessary office supplies, equipment, communication, utilities, and necessary transportation to...
• Section 45-44-130.06 Accountability for equipment; inventory
  The county engineer shall be the custodian and accountable to the county commission for all road machinery and equipment, tools, supplies, and repair parts owned...
• Section 45-44-130.07 Expenditure of funds; appropriation by commission
  The authority of the county engineer shall be limited to the requisition for the expenditure of funds for the purpose of construction, maintenance, or repairs...
• Section 45-44-130.08 Requisition for materials, supplies, etc.; authority and accountability of county purchasing agent
  The county engineer shall make written requisition to a county purchasing agent for all materials, machinery, equipment, and necessary supplies needed for the construction, maintenance,...
• Section 45-44-130.09 Inspection and approval of materials, supplies, etc., prior to payment
  It shall be the further duty of the county engineer to inspect and approve on delivery all materials, machinery, equipment, and supplies, purchased by the...
• Section 45-44-130.10 Employment of road supervisor in emergency
  In the event of an emergency in which it would be impossible for the commission to employ an engineer, the commission shall employ a competent...
• Article 14 Fire Protection and Emergency Medical Services.
• Part 1 Fire Protection Program.
• Section 45-44-140 Participation authorized
  The County Commission of Macon County is authorized, when the need exists, to provide protection against forest fires in Macon County by participating in the...
• Section 45-44-140.01 Finance charge or tax assessed on forest lands
  (a) After the Macon County Commission has determined that such a need does exist in Macon County, the county commission, in the manner hereinafter specified,...
• Section 45-44-140.02 Hearing; determination of amounts
  The need for such financial charge or tax to provide forest fire protection within the county shall be determined by the county commission after a...
• Section 45-44-140.03 Payment of finance charge or tax; reporting
  Any such financial charge or tax fixed as provided in Section 45-44-140.02 shall be payable at the same time and in the same manner as...
• Section 45-44-140.04 Determination of affected areas and owners; notice and hearing
  The County Commission of Macon County is authorized to appoint agents and delegate authority to individuals to search out forest lands in Macon County, determine...
• Section 45-44-140.05 Collection and disposition of funds
  The tax herein imposed shall be due and payable quarterly to the Macon County Tax Collector, and shall, when collected, be paid by such Macon...
• Section 45-44-140.06 Removal of finance charge or tax
  The County Commission of Macon County is authorized to remove such financial charge or tax after the county commission has determined that the financial charge...
• Part 2 Service Charge.
• Section 45-44-141 Assessment and collection
  (a) In Macon County, the Little Texas Volunteer Fire Department may assess and collect a service charge by action of the board on all property...
• Article 15 Gambling.
• Part 1 Macon County Racing Commission.
• Section 45-44-150 Creation; composition; public records
  (a) The Macon County Racing Commission is hereby created and established and is vested with the powers and duties specified in this part, and all...
• Section 45-44-150.01 Qualifications of members
  (a) Each racing commissioner shall take the same constitutional oath of office as any other county officer, and shall give bond payable to Macon County...
• Section 45-44-150.02 Compensation and expenses of commission members
  Commencing on June 1, 1996, the basic compensation of each member of the racing commission shall be two thousand five hundred dollars ($2,500) per month....
• Section 45-44-150.03 Treasurer
  The treasurer shall be appointed by the Macon County Racing Commission. The Treasurer of the Macon County Commission shall be ex officio cotreasurer of the...
• Section 45-44-150.04 Legal counsel
  The racing commission shall have the authority to employ legal counsel of its selection to advise the racing commission and represent it in all proceedings....
• Section 45-44-150.05 Duties of commission
  It shall be the duty of the racing commission to carry out this part; and it shall have the following specific duties: (1) To fix...
• Section 45-44-150.06 Racing days; license
  (a) The applicant granted a license to operate a race track in the county shall have the right, subject to this part, to hold and...
• Section 45-44-150.07 Race track employees; age limitations
  (a) No person under 19 years of age shall be employed in any manner about the race track except as exercise people, grooms, and parking...
• Section 45-44-150.08 Expiration of license; applications; requirements; fees
  (a) The original license issued in accordance with the terms of this part shall be for a period to allow 10 full calendar years of...
• Section 45-44-150.09 Production of documents, etc.; removal of certain licensee employees; recordkeeping; inspections; witnesses
  The racing commission is empowered to compel the production of any and all books, memoranda, or documents showing the receipts and disbursements of any person,...
• Section 45-44-150.10 Licensing powers
  After granting of a license to operate a greyhound race track, the racing commission shall have the power to grant, refuse, suspend, or withdraw annual...
• Section 45-44-150.11 Parimutuel wagering; requirements for veterinarians, security force, and insurance
  (a) The racing commission shall make rules governing, permitting, and regulating the wagering on greyhound dog races under the form of mutuel wagering by patrons...
• Section 45-44-150.12 Tax due parimutuel pools; distribution of contributions
  Every licensee conducting a race meeting under this part shall pay to the treasurer of the racing commission on a quarterly basis, a tax equal...
• Section 45-44-150.13 Relation to other taxes
  The license fees, commissions, and excise taxes imposed herein shall be in lieu of all licenses, excise taxes, occupational taxes to the State of Alabama...
• Section 45-44-150.14 Disposition of funds
  (a) All fees, commissions, taxes, and other monies, including fines and forfeitures, received under this part shall be paid to the treasurer of the racing...
• Section 45-44-150.15 Violations of part
  Any corporation, association, or person who directly, or indirectly holds any greyhound dog race without having procured a license as prescribed in this part shall...
• Section 45-44-150.16 Eligibility of applicants and licenses
  Any person who engages in the practice of professional gambling on greyhound dog races, or in the practice of making gambling or wagering books on...
• Section 45-44-150.17 Manipulation of race outcomes
  Any person who shall influence or have any understanding or connivance with any owner, groom, or other person associated with or interested in any kennel,...
• Section 45-44-150.18 Transmission or communication of racing information
  (a) It shall be unlawful for any person to transmit or communicate to another by any means whatsoever the results, changing odds, track conditions, or...
• Section 45-44-150.19 Charity days
  (a) Upon request of recognized charities, the racing commission may extend the limitations of time for greyhound racing not to exceed three days at any...
• Section 45-44-150.20 Ethical conduct
  The Alabama Ethics Law shall govern the conduct of the Macon County legislative delegation and members of the Macon County Racing Commission in the performance...
• Section 45-44-150.21 Oath of appointees
  All appointees under this part shall take the same oath of office as is administered to other county officials.
• Part 2 Televised Racing.
• Section 45-44-151 Televised racing events and parimutuel wagering thereon
  The provisions of Part 1 to the contrary notwithstanding, any person now or hereafter licensed by the Macon County Racing Commission to conduct live greyhound...
• Section 45-44-151.01 Combined parimutuel pools and takeout for televised racing events
  With respect to greyhound racing events that are conducted at the Macon County racetrack and are transmitted by television to other locations, the racing operator...
• Section 45-44-151.02 State and local taxes
  (a) The total parimutuel pools or handle bet by bettors placing their bets at the Macon County racetrack on greyhound racing events that are received...
• Section 45-44-151.03 Provisions respecting takeout of racing events
  In order to provide a uniform takeout for parimutuel wagering on live greyhound racing events and on horse or greyhound racing events that are conducted...
• Section 45-44-151.04 Provisions respecting hours of racetrack operation
  Notwithstanding Part 1 and any rules and regulations of the racing commission now in effect or hereafter promulgated, all of which are hereby superseded to...
• Section 45-44-151.05 Construction of part
  This part shall be liberally construed to expand the opportunity of patrons of the Macon County racetrack to wager on televised racing events conducted at...
• Article 16 Government Operations.
• Section 45-44-160 Reserved
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• Article 17 Health and Environment.
• Section 45-44-170 Short title
  This article shall be known and cited as the Macon County Public Nuisance Regulations.
• Section 45-44-170.01 Legislative findings
  The regulation of the accumulation and storage of junk inoperable motor vehicles, and other litter within the unincorporated areas of Macon County, and licensing the...
• Section 45-44-170.02 Public nuisance - Premises
  (a) It is unlawful and constitutes a public nuisance for the owner or other person in charge or in control of a building, lot, junkyard,...
• Section 45-44-170.03 Public nuisance - Motor vehicles
  (a) Except as provided in subsection (b), it constitutes a public nuisance for any person to park, leave, or store upon any place or premises...
• Section 45-44-170.04 Licensing and operation of junkyards
  (a) No person shall establish, operate, or maintain a junkyard containing any items listed in Section 45-44-170.01, but not limited to those items any portion...
• Section 45-44-170.05 Enforcement; fines
  (a) The operation of an unlicensed junkyard that is required to be licensed pursuant to this section constitutes a public nuisance. (b) The Macon County...
• Article 18 Highways and Bridges.
• Section 45-44-180 Reserved
  404 - File or directory not found. Server Error 404 - File or directory not found. The resource you are looking for might have...
• Article 19 Legislature.
• Section 45-44-190 Application for passage of local legislation; identification
  No person or persons shall advertise notice of intention to apply for passage of local legislation affecting Macon County in the Legislature of Alabama unless...
• Article 20 Licenses and Licensing.
• Section 45-44-200 Business licenses
  The Macon County Commission may set the fees for the issuance of business licenses in the same manner as fees for business licenses are set...
• Article 21 Motor Vehicles and Transportation.
• Section 45-44-210 Reserved
  404 - File or directory not found. Server Error 404 - File or directory not found. The resource you are looking for might have...
• Article 22 Parks, Historic Preservation, Museums, and Recreation.
• Section 45-44-220 Reserved
  404 - File or directory not found. Server Error 404 - File or directory not found. The resource you are looking for might have...
• Article 23 Sheriff.
• Part 1 Employees.
• Section 45-44-230 Salaries
  (a)(1) In Macon County, the employees of the sheriff's department shall be entitled to receive annual salaries as follows: a. One chief deputy $16,556.80 b....
• Part 2 Jails.
• Division 1 Employees.
• Section 45-44-231 Additional deputies sheriff and jail personnel
  In Macon County, the sheriff may employ additional deputies sheriff and jail personnel. The number of additional employees may be determined by the sheriff and...
• Section 45-44-231.01 County jail administrator
  The Sheriff of Macon County is authorized to employ a county jail administrator, who shall serve at the pleasure of the sheriff and shall perform...
• Division 2 Store.
• Section 45-44-231.20 Jail store
  (a) The Sheriff of Macon County or the authorized agents of the sheriff may operate a jail store for prisoners within the confines of the...
• Division 3 Work Release.
• Section 45-44-231.40 Applicability and implementation
  (a) This subpart shall apply to Macon County. (b) Provided, however, that the implementation of this subpart shall be completely discretionary with the county commission.
• Section 45-44-231.41 Definitions
  Certain terms, as used in this subpart, shall have the following meaning: (1) BOARD. The county rehabilitation board composed of the probate judge, the district...
• Section 45-44-231.42 Regulations and policies
  The board shall adopt regulations and policies permitting the sheriff to extend the limits of the place of confinement of an inmate, as to whom...
• Section 45-44-231.43 Inmate wages
  The employer of an inmate involved in the work release program shall pay the inmate's wages direct to the board. The board may adopt regulations...
• Section 45-44-231.44 Escape from custody
  The willful failure of an inmate to remain within the extended limits of his or her confinement or to return to the county jail within...
• Section 45-44-231.45 Requests for job opportunities
  Employees of the board or persons designated by the board are authorized to make investigations and recommendations pertaining to the validity of requests for job...
• Section 45-44-231.46 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) Such employment...
• Section 45-44-231.47 Participation in program
  The board, at its discretion, may also allow an inmate to participate in the release program to further the inmate’s education. Under this section the...
• Section 45-44-231.48 Furloughs or leave time
  The board may adopt rules and allow the sheriff to grant furloughs or leave time not to exceed three consecutive days or 72 hours to...
• Section 45-44-231.49 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, or county, while...
• Section 45-44-231.50 Annual report
  The sheriff or person designated by the board shall prepare an annual report to be filed with the board not later than 60 days from...
• Section 45-44-231.51 Violations
  Anyone violating this subpart shall be guilty of a misdemeanor.
• Part 3
• Section 45-44-232 Pistol permit fee
  (a) In Macon County, the fee for issuance of a permit to carry a pistol in a vehicle or concealed on or about the person...
• Part 4 Substations.
• Section 45-44-233 Law enforcement substation program
  (a) The Sheriff of Macon County, Alabama, is hereby authorized to make provisions for a law enforcement substation program throughout the county to the extent...
• Article 24 Taxation
• Part 1 Operation of Office of Revenue Commissioner.
• Division 1 Motor Vehicles.
• Section 45-44-240 Application and renewal by mail; staff
  (a) The revenue commissioner, at his or her discretion, may mail an application for renewal of motor vehicle licenses to whom such license has been...
• Division 2 Revenue Commissioner.
• Section 45-44-240.20 Office established
  Effective October 1, 1991, upon the approval of a majority of the electors of Macon County, there is hereby created the office of county revenue...
• Section 45-44-240.21 Consolidation of offices and duties
  The offices of Tax Assessor and Tax Collector of Macon County are hereby abolished effective upon the implementation of this subpart, and the revenue commissioner...
• Section 45-44-240.22 Deputies, clerks, and assistants
  Subject to the approval of the Macon County Commission, the county revenue commissioner shall appoint and fix the duties and compensation of a sufficient number...
• Section 45-44-240.23 Oath; bond
  Before entering upon the duties of office, the county revenue commissioner shall take the oath of office prescribed by Article XVI of the Constitution of...
• Section 45-44-240.24 Office space and equipment
  The Macon County Commission shall provide the necessary offices for the county revenue commissioner and shall provide all stationery, equipment, and office supplies, not otherwise...
• Section 45-44-240.25 Performance of duties; salary
  The county revenue commissioner shall collect and pay into the general fund of the county all fees, percentages, commissions, and other allowances which the tax...
• Section 45-44-240.26 Vacation of prior offices
  Should either the offices of tax assessor or tax collector for Macon County be vacated for any reason whatsoever between June 18, 1987, and September...
• Section 45-44-240.27 Purpose
  The purpose of this subpart is to promote the public convenience in Macon County by consolidation of the offices of tax assessor and tax collector...
• Section 45-44-240.28 Budgetary operations and functions
  (a) The Revenue Commissioner of Macon County may take the necessary action to merge the budgetary operations and functions of his or her office. The...
• Section 45-44-240.29 Transfer of functions
  All duties, responsibilities, and liabilities regarding real property sales for failure to pay taxes and subsequent redemptions heretofore performed by the Judge of Probate of...
• Part 2 Tax, Ad Valorem.
• Section 45-44-241 Ad valorem taxation for educational purposes
  (a)(1) Pursuant to subsection (f) of Amendment 373 to the Constitution of Alabama of 1901, and a resolution heretofore adopted by the County Commission of...
• Part 3 Tax, Gasoline.
• Section 45-44-242 Applicability
  This part shall apply only to Macon County.
• Section 45-44-242.01 Definitions
  For the purposes of this part, the following terms shall have the following meanings: (1) COUNTY COMMISSION. The County Commission of Macon County. (2) DISTRIBUTOR....
• Section 45-44-242.02 Levy of tax; exemption
  (a) Notwithstanding any provision of law, there is levied in addition to any other taxes an additional excise tax on persons selling, distributing, storing, or...
• Section 45-44-242.03 Statement of sales and withdrawals
  On or before the 20th day of each month after the county commission has imposed the additional excise tax, each person upon whom the excise...
• Section 45-44-242.04 Recordkeeping
  Every distributor, retail dealer, or storer shall keep all books, documents, or papers to show the amounts of sale or withdrawals of gasoline and motor...
• Section 45-44-242.05 Report of business address
  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 45-44-242.06 Violations
  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 45-44-242.07 Enforcement
  The county commission shall enforce this part and may examine the books, reports, and accounts of every distributor, retail dealer, or storer of gasoline or...
• Section 45-44-242.08 Delinquency in 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 45-44-242.09 Payment of tax deemed a credit against amount due
  The acceptance of any amount paid pursuant to this part shall not preclude the collection of the amount which is actually due. The amount actually...
• Section 45-44-242.10 Penalties
  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 45-44-242.11 Quarterly reports
  An agent of any railroad company, bus or truck operator, or other transportation company or agency operating in the county shall report to the county...
• Section 45-44-242.12 Disposition of funds
  One-half of the proceeds of the tax imposed under authority of this part shall be paid into the road and bridge fund in the county...
• Section 45-44-242.13 Use of funds
  Expenditures from the special fund provided for in Section 45-44-242.12 shall be made exclusively for the purpose of construction, improvement, and maintenance of public highways...
• Part 4 Tax, Lodging.
• Section 45-44-243 Levy and collection; disposition of funds
  (a) This section shall be applicable only to Macon County. (b) There is levied and imposed, in addition to all other taxes of every kind...
• Part 5 Tax, Occupational.
• Division 1 1981 Tax.
• Section 45-44-244 Authorization to levy tax; referendum
  (a) If first approved by a majority of the qualified electors of Macon County who vote thereon at a referendum election held for that purpose,...
• Section 45-44-244.01 Payment of tax or fee; amount
  When a license tax or fee is imposed in accordance with Section 45-44-244, it shall be unlawful for any person to engage in or follow...
• Section 45-44-244.02 Definitions
  As used in this subpart, or in any ordinance or resolution adopted in pursuance thereof, the following words or terms shall have the meaning ascribed...
• Section 45-44-244.03 Deductions from compensation; quarterly payments
  After the law day of any ordinance or resolution adopted pursuant to this subpart, each employer shall deduct from each payment of compensation due each...
• Section 45-44-244.04 Filing of returns
  When a return in form and substance satisfactory to the county director of revenue is not filed by an employer and the license fees are...
• Section 45-44-244.05 Recordkeeping; investigations
  It shall be the duty of the county director of revenue to collect and receive all license fees imposed by the ordinance or resolution and...
• Section 45-44-244.06 Rulemaking authority
  The court of county commissioners, board of revenue, or other like governing body of Macon County may adopt, promulgate, and enforce regulations relating to any...
• Section 45-44-244.07 Disposition of funds
  All money derived from license taxes or fees levied pursuant to this subpart shall be paid into the county general fund and appropriated in the...
• Division 2 1997 Tax.
• Section 45-44-244.30 Definitions
  As used in this subpart, the following words shall have the following meanings: (1) COUNTY. Macon County. (2) EMPLOYEE. Any person engaging in or following...
• Section 45-44-244.31 Authorization to levy tax; payment; amount
  In addition to any and all other taxes or fees heretofore or hereafter levied in Macon County, the Macon County Commission may levy a payroll...
• Section 45-44-244.32 Deductions from compensation; quarterly payments
  Each employer shall deduct from each payment due each employee the amount of the fees due from each employee beginning on the 1st day of...
• Section 45-44-244.33 Filing of returns
  When a monthly or quarterly return is not filed by an employer and the fees are not paid, the employee for whom no return has...
• Section 45-44-244.34 Recordkeeping; forms
  The revenue commissioner shall collect and receive all fees and keep records showing the amounts received from each employer. The revenue commissioner shall prescribe printed...
• Section 45-44-244.35 Examinations and investigations
  The revenue commissioner or his or her designee may examine the books, papers, and records of any employer or licensee to determine the accuracy of...
• Section 45-44-244.36 Rulemaking authority
  The revenue commissioner may prescribe, adopt, promulgate, and enforce reasonable rules and regulations relating to the administration and enforcement of this subpart, including, but not...
• Section 45-44-244.37 Confidentiality of information
  Any information received by the revenue commissioner or any other official, agent, or employee of the county as a result of any returns, investigations, hearings,...
• Section 45-44-244.38 Penalties
  (a) All fees imposed by this subpart which are delinquent shall bear interest at the rate of 10 percent per annum, and any person who...
• Section 45-44-244.39 Extension for filing return
  The revenue commissioner, for good cause, may extend the time for making any return required under this subpart, but the time for filing any such...
• Section 45-44-244.40 Disposition of funds
  All revenues derived from fees under this subpart less a five percent collection fee, shall be paid by the revenue commissioner to the county commission,...
• Part 6 Tax, Severance.
• Section 45-44-245 Definitions; levy of tax; permit; fees
  (a) When used in this section, the following terms shall have the following meanings: (1) PERSON. Any individual, firm, partnership, corporation, association, or combination who,...
• Part 7 Tax, Tobacco.
• Section 45-44-246 Levy and collection of tax; disposition of funds
  (a)(1) Upon adoption of a resolution by the Macon County Commission of authorization, there is imposed on every person, firm, or corporation that sells, stores,...
• Section 45-44-246.01 Additional tax
  (a)(1) The Macon County Commission may impose on every person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes tobacco or tobacco products...
• Part 8 Tax, Sales, and Use (Expires November 30, 2020).
• Section 45-44-247 Legislative findings
  The Legislature finds that an immediate crisis exists in the delivery of ambulance service to the citizens of Macon County. Based on a unanimous resolution...
• Section 45-44-247.01 Definitions
  As used in this part, the following words have the following meanings: (1) COUNTY. Macon County. (2) SALES AND USE TAX. A tax imposed by...
• Section 45-44-247.02 Levy of tax
  (a) The Macon County Commission, upon a majority vote of the members and in addition to all other taxes, may levy a sales and use...
• Section 45-44-247.03 Collection of tax
  The tax levied by this part shall be collected at the same time and in the same manner as the state sales and use taxes...
• Section 45-44-247.04 Addition of tax to sales price
  Each person engaging or continuing in a business subject to the tax levied by this part shall add to the sales price and collect from...
• Section 45-44-247.05 Collection and enforcement
  The tax levied by this part shall constitute a debt due Macon County. The tax, together with any interest and penalties, shall constitute and be...
• Section 45-44-247.06 Application of state statutes
  All existing provisions of the sales and use tax statutes, whether imposed by state statutes or local act applicable to Macon County, with respect to...
• Section 45-44-247.07 Disposition of funds
  All taxes collected under this part shall be remitted to Macon County and deposited in the Macon County General Fund to be used only to...
• Section 45-44-247.08 Expiration of authority
  The authority of the Macon County Commission to levy the sales and use tax authorized by this part shall expire on January 30, 2022. This...
• Article 25 Utilities.
• Section 45-44-250 Reserved
  404 - File or directory not found. Server Error 404 - File or directory not found. The resource you are looking for might have...
• Article 26 Zoning and Planning.
• Section 45-44-260 Creation of planning commission
  There is hereby created a planning commission for Macon County, Alabama, which shall be appointed as provided by this article and shall have responsibilities and...
• Section 45-44-260.01 Composition of planning commission
  The planning commission shall be composed of seven members, each of whom shall be a qualified elector in and an actual resident of Macon County....
• Section 45-44-260.02 Jurisdiction of planning commission
  The jurisdiction of the commission shall extend to all areas of the county outside the boundaries of municipal corporations, unless a municipality expressly requests by...
• Section 45-44-260.03 Organization; recordkeeping
  The commission shall elect its chair and create and fill such other offices as it may determine. The term of the chair shall be for...
• Section 45-44-260.04 Staff and finances
  The county commission may appoint, promote, demote, and remove employees of the planning commission as it deems necessary. The county commission may also contract with...
• Section 45-44-260.05 Powers and duties of planning commission
  It shall be the function and duty of the planning commission to make and maintain in an up-to-date manner a master plan of various areas...
• Section 45-44-260.06 Master plan and zoning regulations
  (a) In the preparation of the master plan and zoning regulations, the planning commission shall make careful and comprehensive surveys and studies of the present...
• Section 45-44-260.07 Election for coverage
  Except where jurisdiction has been obtained by the planning commission pursuant to Section 45-44-260.02, the master plan and zoning regulations provided by the planning commission...
• Section 45-44-260.08 Subdivision regulations
  The planning commission with the approval of the county commission shall adopt a code of regulations applicable to the subdivision of land and plats of...
• Section 45-44-260.09 Zoning; grant of power
  For the purpose of promoting the health, safety, morals, convenience, order, prosperity, and general welfare of the county, the planning commission, with the approval of...
• Section 45-44-260.10 Proposed change in zoning regulations
  Once zoning regulations have become applicable to a beat as provided herein, those regulations shall not be changed until the proposed change has been published...
• Section 45-44-260.11 Zoning regulations not to be retroactive
  No zoning regulation adopted by the planning commission and county commission shall change any use to which land is being made at the time the...
• Section 45-44-260.12 Remedies
  In case any building or structure is erected, constructed, reconstructed, altered, repaired, converted, or maintained, or any subdivision is established, or land used in violation...
• Section 45-44-260.13 Exceptions to zoning regulations
  The planning commission, in appropriate cases and subject to appropriate conditions and safeguards, may make special exceptions to the terms of the zoning regulations in...
• Section 45-44-260.14 Appeals
  Any party aggrieved by any final judgment or decision of the planning commission, within 15 days, may request a review of the record by a...

Last modified: May 3, 2021