(a) Any amendment of any municipal ordinance heretofore adopted levying a tax that is to be collected by the Houston County Commission under this subpart, shall not be effective until the first day of the month next following the expiration of 30 days from the date of the adoption of the amendment.
(b) The Houston County Commission shall not be obligated to make any collection of municipal taxes or otherwise perform any duties as provided for in this subpart until a certified copy of the ordinance and amendments thereto has been on file with the Houston County Commission for at least 30 days and the Houston County Commission in its sole discretion, elects and chooses by resolution to collect the municipal taxes for the municipality.
Structure Code of Alabama
Section 45-35-244.30 - Authorization; Prerequisites.
Section 45-35-244.31 - Collection.
Section 45-35-244.32 - Preparation and Distribution of Reports, Etc.
Section 45-35-244.33 - Charge for Collection.
Section 45-35-244.34 - Applicability of Other Laws; Construction of Tax as Debt.