It is the intent of the Legislature that this part be construed as retroactive and curative and that the authority for levying the taxes herein authorized be approved and confirmed as of August 1, 2014. If the governing body of the county adopts an authorizing resolution after May 1, 2019, as provided in Section 45-11-245.10, taxes levied pursuant to this part and the authorizing resolution shall be effective as of August 1, 2014, and shall remain in effect from August 1, 2014, until the levy and imposition of such taxes is terminated in accordance with the terms and conditions of Section 45-11-245.10, and all actions taken by the county in authorizing, adopting, assessing, collecting, or enforcing such taxes prior to the adoption of such authorizing resolution shall be ratified, approved, validated, and confirmed, subject to the provisions of Section 45-11-245.12 regarding a credit against the payment of such taxes.
Structure Code of Alabama
Part 4 - 2019 Sales and Use Tax for Hospital.
Section 45-11-245 - Applicability.
Section 45-11-245.01 - Definitions.
Section 45-11-245.02 - Authorization of Levy of Sales Tax.
Section 45-11-245.03 - Authorization of Levy of Use Tax.
Section 45-11-245.04 - Sales Tax to Be Added to Sales Price.
Section 45-11-245.05 - Collection of Taxes.
Section 45-11-245.06 - Enforcement; Taxes a Lien; Special Counsel.
Section 45-11-245.07 - Applicability of State Provisions.
Section 45-11-245.08 - Abatement of Taxes Prohibited.
Section 45-11-245.09 - Use of Proceeds.
Section 45-11-245.10 - Authorizing Resolution; Termination of Levy of Taxes.
Section 45-11-245.11 - Effective Date; Legislative Intent.
Section 45-11-245.12 - Relation to Part 3; Credit for Taxes Paid.
Section 45-11-245.13 - Designation of Chilton County Health Care Authority as Agent of County.
Section 45-11-245.14 - Pledge or Assignment of Taxes by Chilton County Health Care Authority.