(a) The Jefferson County Commission, in addition to all other taxes, may levy a privilege or excise tax in an amount to be set by the county commission per ton of biosolids composed of human waste delivered to a landfill in Jefferson County for disposal.
(b) The tax shall be collected by the operator of the landfill accepting biosolids composed of human sewage for disposal. The tax shall be paid to the Jefferson County Commission by the 15th day of the month immediately following the date of delivery of the biosolids composed of human sewage. It is the intent of this section that the tax be paid by the person, firm, corporation, or other entity delivering the biosolids. In the event that the tax is not paid as provided in this section, the operator of the landfill shall be liable for the tax.
(c) The proceeds from the tax shall be used by the Jefferson County Commission exclusively for the solid waste program in the county.
(d) Jefferson County shall be exempt from the privilege license or excise tax levied by this section.
Structure Code of Alabama
Chapter 37 - Jefferson County.
Part 5 - Tax, Business, Privilege, License.
Section 45-37-244 - Real Estate Business License Fee.
Section 45-37-244.01 - Automobile Rental Tax.
Section 45-37-244.02 - Jefferson County Entity Business License Tax.
Section 45-37-244.03 - Taxation on Disposal of Human Waste Biosolids.