(a) The collection of taxes pursuant to Act No. 2014-162 or Act No. 2014-422 is hereby ratified, approved, validated, and confirmed; provided, however, that if the county adopts an authorizing resolution pursuant to Section 45-11-245.10, the sole authority for taxes collected pursuant to such authorizing resolution after the date of its adoption shall be this part, and any authority for such taxes that existed pursuant to Act No. 2014-162 or Act No. 2014-422 shall terminate as of the date of adoption of the authorizing resolution.
(b) To the extent that any amount of taxes authorized by this part was paid by a person and collected by the county prior to the adoption of an authorizing resolution by the county, such amount shall be deemed to be legally levied and paid and shall be deemed to be a credit against the amount of taxes levied pursuant to this part.
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.