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Article 1 - General and Miscellaneous Provisions.
Section 45-39-10 - Disclaimer. - (a) This chapter endeavors to add to the Code of...
Article 2 - Alcoholic Beverages.
Section 45-39-20 - Sale of Alcoholic Beverages; Tax. - (a) It shall be unlawful for any person, firm, corporation,...
Article 3 - Boards and Commissions.
Section 45-39-30 - Applicability. - This article shall only apply in Lauderdale County.
Section 45-39-30.01 - Short Title. - This article shall be known and may be cited as...
Section 45-39-30.02 - Definitions. - The following words are defined for the purposes of this...
Section 45-39-30.03 - Lauderdale County Council for the Prevention of Elder Abuse. - (a) There is created the Lauderdale County Council for the...
Section 45-39-30.04 - Powers and Duties. - The council shall have the following duties and authority: (1)...
Section 45-39-30.05 - Role of Lead Agency. - The lead agency shall be responsible for the general administration,...
Article 4 - Business, Labor, and Occupations.
Section 45-39-40.01 - Applicability; Purpose; Construction. - This article is applicable only in Lauderdale County. It is...
Section 45-39-40.02 - Definitions. - For the purposes of this article, the following words and...
Section 45-39-40.03 - License Required. - It shall be unlawful for any person in this county...
Section 45-39-40.04 - Certificate of Registration. - It shall be unlawful for any person, copartnership, association, or...
Section 45-39-40.05 - Qualifications. - (a) No person shall be admitted to examination or receive...
Section 45-39-40.06 - Application for Certificate; Apprentices; Teaching. - (a) It shall be necessary for any person, firm, corporation,...
Section 45-39-40.07 - Requirements for School of Barbering. - No school of barbering shall be granted a certificate of...
Section 45-39-40.08 - Filing of Application; Certificate of Health; Inspections. - (a) Every person who desires to engage in any of...
Section 45-39-40.09 - Examination; Temporary Permit. - (a) The examination of applicants for a license to practice...
Section 45-39-40.10 - Issuance of Certificate or License. - If an applicant for examination to practice barbering passes the...
Section 45-39-40.11 - Exemption From Examination. - Any person who can establish after April 4, 1988, that...
Section 45-39-40.12 - Fees. - The various fees to be paid by the applicants for...
Section 45-39-40.13 - Reciprocity. - The board may dispense with examinations of applicants as provided...
Section 45-39-40.14 - Disposition of Funds. - The fees for examination, licenses, and certificates, as provided for...
Section 45-39-40.15 - Practice Requirements. - It shall be unlawful for any person, firm, or corporation...
Section 45-39-40.16 - Temporary License. - (a) The board may issue a temporary license to any...
Section 45-39-40.17 - Display of Certificate or License. - Every holder of a certificate or license granted by the...
Section 45-39-40.19 - Refusal, Revocation, Suspension of License or Certificate; Hearing. - (a) The board shall have the power to refuse, revoke,...
Section 45-39-40.20 - Application of Article to Certain Situations and Services. - (a) Nothing in this article shall prohibit service in case...
Section 45-39-40.21 - Barbers Commission. - (a) There is hereby created a barbers commission for the...
Section 45-39-40.22 - Board Meetings. - The board shall meet at such times and places as...
Section 45-39-40.23 - Recordkeeping. - The board shall keep a permanent record of its proceedings....
Section 45-39-40.24 - Inspectors; Compensation of Personnel. - The board shall have authority to employ inspectors and to...
Section 45-39-40.25 - Investigations, Inquiries, or Hearings. - Any investigation, inquiry, or hearing which the board is empowered...
Section 45-39-40.26 - Decisions of Board; Appeals. - (a) Findings made by the board are deemed conclusive, unless...
Section 45-39-40.27 - Application of Article, Rules, Regulations. - This article and the rules and regulations established by the...
Section 45-39-40.28 - Application Exclusive. - This article shall not apply in any county except Lauderdale.
Article 5 - Contables.
Section 45-39-50 - Office Abolished. - (a) The office of constable is hereby abolished in Lauderdale...
Article 6 - Coroner.
Section 45-39-60 - Expense Allowance. - The County Commission of Lauderdale County, in its sole discretion,...
Section 45-39-60.01 - Salary. - (a) Commencing with the next term of office, the salary...
Article 7 - County Commissions.
Part 1 - Chair.
Section 45-39-70 - Election of Chair; Term; Salary; Duties. - (a) This section shall apply only in Lauderdale County. (b)(1)...
Part 2 - Compensation.
Section 45-39-71 - Expense Allowance. - Each County Commissioner of Lauderdale County shall receive a further...
Part 3 - Duties.
Section 45-39-72 - Revenue Collection Program. - (a) The County Commission of Lauderdale County may establish and...
Article 8 - Courts.
Part 1 - Circuit Court.
Division 1 - Compensation.
Section 45-39-80 - Semi-Retired or Retired Circuit Judges. - (a) Any semi-retired or retired circuit judge in the Eleventh...
Section 45-39-80.01 - Circuit Clerk. - In Lauderdale County, when the compensation of the circuit judge...
Division 2 - Juries.
Section 45-39-80.20 - Jury Strike System. - Upon the trial by jury in the circuit courts of...
Part 2 - Court Costs.
Section 45-39-81 - Public Law Library; Lauderdale County Law Library Fund. - (a) The governing body of Lauderdale County, Alabama, by whatever...
Section 45-39-81.01 - Additional Court Costs - Criminal Cases. - In addition to all other fees and court costs, the...
Section 45-39-81.02 - Additional Court Costs - District Court Cases. - (a) In addition to any court costs and fees now...
Section 45-39-81.03 - Additional Court Costs - Domestic Violence Cases. - In addition to all other costs and charges in circuit,...
Section 45-39-81.04 - Additional Court Costs - Certain Circuit, District, and Municipal Court Cases. - (a) In addition to any court costs or fees now...
Part 3 - District Attorney.
Section 45-39-82.01 - Pretrial Diversion Program Established; Discretionary Powers; Supervision and Control. - (a) The district attorney may establish a pretrial diversion program...
Section 45-39-82.02 - Applicants for Admittance. - (a) An offender charged with any of the following criminal...
Section 45-39-82.03 - Standards for Admission. - (a) In determining whether an offender may be admitted into...
Section 45-39-82.04 - Admission Into Program. - (a) Admittance into the pretrial diversion program shall be in...
Section 45-39-82.05 - Program Requirements; Records Restorative Justice Initiative. - (a) An offender who enters into the pretrial diversion program...
Section 45-39-82.06 - Time for Application. - An offender shall make application to the pretrial diversion program...
Section 45-39-82.07 - Costs and Fees. - (a) An offender may be assessed an application fee when...
Section 45-39-82.08 - Treatment Programs; Drug Testing. - The district attorney and the offender may enter into an...
Section 45-39-82.10 - Disposition of Funds. - All fees paid to the district attorney by offenders pursuant...
Section 45-39-82.11 - Violations; Waiver. - (a) If the offender violates the conditions of the pretrial...
Section 45-39-82.12 - Liability. - The district attorney or his or her staff shall have...
Section 45-39-82.13 - Funding. - The pretrial diversion program may apply for grants, may accept...
Section 45-39-82.14 - Advisory Board. - The district attorney may form an advisory board within the...
Section 45-39-82.15 - Use of Other Programs. - The district attorney, to the extent practicable, may utilize the...
Part 4 - Jury Commission.
Section 45-39-83 - Compensation. - (a) In addition to all compensation heretofore provided by law,...
Part 5 - Juveniles.
Section 45-39-84 - Juvenile Court Services Fund. - (a) In addition to all other costs and charges in...
Part 6 - Probate Court.
Section 45-39-85 - Salary and Expense Allowance. - (a) The following county officials of Lauderdale County shall have...
Division 2 - Employees.
Section 45-39-85.20 - Deputy Registrars; Voting Registration. - (a) The Judge of Probate of Lauderdale County shall appoint...
Division 3 - Fees.
Section 45-39-85.40 - Matrimony Fees. - (a) The Judge of Probate of Lauderdale County is authorized...
Section 45-39-85.41 - Recording Fees. - (a) In addition to all other fees now provided by...
Article 9 - Economc and Industrial Development and Tourism.
Part 1 - Community Development Commission.
Section 45-39-90 - Creation; Composition; Rulemaking Authority; Community Development Fund. - (a) The Lauderdale County Community Development Commission is hereby created....
Part 2 - Funding.
Section 45-39-91 - County Contingency Fund. - In Lauderdale County, there is hereby established a county contingency...
Part 3 - Economic Development.
Division 1 - Shoals Economic Development Authority.
Section 45-39-92 - Definitions. - When used in this part, the following words and phrases...
Section 45-39-92.01 - Authority Created; Composition. - (a) To improve the Shoals economic quality of life through...
Section 45-39-92.02 - Board of Directors; Meetings; Compensation. - (a) The 24 members of the authority shall constitute the...
Section 45-39-92.03 - Bylaws. - The board of directors of the authority shall have the...
Section 45-39-92.04 - Exercise of Functions and Powers. - Upon the organization of the Shoals Economic Development Authority, the...
Section 45-39-92.05 - Executive Director. - The authority may employ an executive director, who shall be...
Section 45-39-92.06 - Powers and Duties. - The authority, or its agents and employees as directed, may...
Section 45-39-92.07 - Maintenance of Office Space. - The authority may maintain an office in Colbert County or...
Section 45-39-92.08 - Exemption From Competitive Bid Law. - Articles 2 and 3 of Chapter 16 of Title 41,...
Section 45-39-92.09 - Exemption From Taxation. - The authority, its property, real and personal, any income produced...
Section 45-39-92.10 - Power to Sue and Be Sued; Recovery of Damages. - (a) The authority may institute and defend legal proceedings in...
Section 45-39-92.11 - Continuation of Prior Authority. - It is the intention of the Legislature in enacting this...
Division 2 - Funding for the Shoals Economic Development Authority.
Section 45-39-92.40 - Definitions. - For the purposes of this subpart, the following terms shall...
Section 45-39-92.41 - Imposition of Tax. - The Lauderdale County Commission is hereby authorized to impose excise...
Section 45-39-92.42 - Statement of Sales and Withdrawals. - On or before the 20th day of each month after...
Section 45-39-92.43 - Recordkeeping. - All distributors, storers, and retail dealers shall keep for not...
Section 45-39-92.44 - Report of Business Location and Postal Address; Change of Address. - Within 30 days after any tax shall have been levied...
Section 45-39-92.45 - Failure to Report. - If any distributor, storer, or retail dealer of gasoline or...
Section 45-39-92.46 - Review of Records; Rules and Regulations; Recovery of Collection Costs. - It shall be the duty of the County Commission of...
Section 45-39-92.47 - Penalty for Delinquency. - If any distributor, storer, or retail dealer in gasoline or...
Section 45-39-92.48 - Actual Payment Deemed a Credit Against Amount Due. - The acceptance of any amount paid for the excise tax...
Section 45-39-92.49 - Violations. - Any distributor, storer, or dealer who shall violate this subpart...
Section 45-39-92.50 - Report of Gasoline or Motor Fuel Shipments. - Each agent of any railroad company, bus or truck operator,...
Section 45-39-92.51 - Special Fund. - Unless otherwise directly deposited with a paying agent or trustee...
Section 45-39-92.52 - Disposition of Funds. - Expenditures from the special fund provided for in Section 45-39-92.51...
Section 45-39-92.53 - Abolition of Corporation Upon Payment in Full of Securities; Disposition of Proceeds. - (a) When the original securities secured by a pledge of...
Section 45-39-92.54 - Purpose; Powers. - (a) It is hereby determined that the development of the...
Article 10 - Education.
Part 1 - Board of Education.
Section 45-39-100 - Compensation. - (a) Each member of the Lauderdale County Board of Education...
Part 2 - Superintendent of Education.
Section 45-39-101 - Election of Superintendent. - (a) Commencing with the next election of the Lauderdale County...
Section 45-39-101.01 - Term of Office; Assumption of Duties. - At the general election held in Lauderdale County wherein the...
Section 45-39-101.02 - Salary; Travel Expense. - The salary of the county superintendent of education shall be...
Section 45-39-101.03 - Powers and Duties; Qualifications. - The county superintendent of education shall be charged with the...
Section 45-39-101.04 - Vacancies. - In the event of a vacancy in the office for...
Section 45-39-101.05 - Oath of Office; Bond. - The duties and powers prescribed by the general laws of...
Article 11 - Elections.
Part 1 - Board of Registrars.
Section 45-39-110 - Compensation. - In Lauderdale County, each member of the board of registrars...
Part 2 - Election Officials.
Section 45-39-111 - Compensation. - In Lauderdale County, an election officer who works at polling...
Article 12 - Employees.
Section 45-39-120 - Personnel System. - (a) It is the purpose of this section to create...
Article 14 - Fire Protection and Emergency Medical Services.
Section 45-39-140 - Applicability. - The provisions of this article, other than Section 45-39-140.08, shall...
Section 45-39-140.01 - Legislative Findings. - The Legislature hereby declares that volunteer fire departments that receive...
Section 45-39-140.02 - Fire Protection Service Fee - Levy; Definitions; Exemptions. - (a) There is hereby levied on the owner of each...
Section 45-39-140.03 - Fire Protection Service Fee - Collection, Administration, and Enforcement. - The fire protection service fee shall be collected, administered, and...
Section 45-39-140.05 - Disposition of Funds. - Funds paid to eligible volunteer fire departments shall only be...
Section 45-39-140.06 - Transfer of Funds Upon Dissolution or Abandonment of Volunteer Fire Department. - Upon dissolution or abandonment of any eligible volunteer fire department,...
Section 45-39-140.07 - Liability of Personnel. - The personnel of volunteer fire departments provided for in this...
Section 45-39-140.08 - Fire Marshal. - The Lauderdale County Commission shall have authority to employ a...
Article 16 - Government Operations.
Part 1 - Finances.
Section 45-39-160 - Liability for Monetary Loss. - (a) The Lauderdale County Commission shall reimburse the office of...
Part 2 - Municipalities, Generally
Section 45-39-161 - Classification and Regulation of Public and Nonpublic Forums; Permits and Fees. - (a) As used in this section, the following terms shall...
Article 17 - Health and Environment.
Section 45-39-170 - Fees and Receipts; Services; Grievances. - (a) The County Board of Health of Lauderdale County, which...
Section 45-39-170.01 - Site Evaluation Test for Repair of Existing Conventional Septic System. - In Lauderdale County, notwithstanding all laws, rules, and regulations to...
Article 19 - Legislature.
Section 45-39-190 - Lauderdale County Legislative Delegation. - (a) In Lauderdale County, the county commission is hereby authorized...
Article 20 - Licenses and Licensing.
Part 1 - Creation of Office of License Commissioner.
Section 45-39-200 - License Commissioner - Compensation. - (a) There is hereby created the office of County License...
Section 45-39-200.01 - License Commissioner - Seal; Oath; Bond. - The county license commissioner shall have an official seal of...
Section 45-39-200.02 - License Commissioner - Office, Supplies, Personnel. - The county governing body shall furnish suitable quarters for the...
Section 45-39-200.03 - Chief Clerk. - The county license commissioner shall appoint a chief clerk who,...
Section 45-39-200.04 - Transfer of Duties From Tax Assessor and Tax Collector. - The county license commissioner shall perform all duties relative to...
Section 45-39-200.05 - Business Licenses. - Before any person, firm, or corporation shall engage in or...
Section 45-39-200.06 - Sworn Statement of Value. - In all cases where the amount to be paid for...
Section 45-39-200.07 - Recordkeeping. - The county license commissioner shall keep at all times an...
Section 45-39-200.08 - Fees. - Except as hereinafter provided, the county license commissioner shall be...
Section 45-39-200.09 - Payment of Tax Required for Issuance of Motor Vehicle License. - To prevent motor vehicles from escaping taxation and to provide...
Section 45-39-200.10 - Motor Vehicle Assessment. - (a) Before any vehicle can be assessed, the county license...
Section 45-39-200.11 - Assessment and Collection of Motor Vehicle Taxes. - After the thirtieth day of September, 1980, motor vehicles shall...
Section 45-39-200.12 - Books, Records, and Blanks. - The Comptroller, the State Department of Revenue, and the State...
Section 45-39-200.13 - Applications for Driver's Licenses. - The county license commissioner shall take applications for driver's licenses...
Section 45-39-200.14 - Applications for Motor Vehicle License Tags. - The county license commissioner shall take application for replacement of...
Section 45-39-200.15 - Registration Applications by Mail. - On or after the first day of August each year,...
Section 45-39-200.16 - Additional Fees for Mailing Expenses. - The commissioner shall charge and collect a reasonable fee which...
Section 45-39-200.17 - Transfer of Title. - Every purchaser of a motor vehicle, within 10 days after...
Section 45-39-200.18 - Transfer of Duties From Judges of Probate. - After May 17, 1979, any and all duties now or...
Section 45-39-200.19 - License Inspector. - (a) The Lauderdale County Commission is hereby authorized to appoint...
Section 45-39-200.20 - Copying Fee. - The county license commissioner is hereby authorized to charge one...
Section 45-39-200.21 - Pay Book or Ledger; Report. - The county license commissioner shall keep a pay book or...
Part 2 - Fees.
Section 45-39-201 - Voiding of License When Payment Noncollectible. - (a) This section shall apply to Lauderdale County. (b) In...
Section 45-39-201.01 - Boat Licenses. - The License Commissioner of Lauderdale County is hereby authorized to...
Section 45-39-201.02 - Transaction Fee; Transfer Fee; Delinquency Fee. - (a) This section shall apply only in Lauderdale County. (b)...
Article 21 - Motor Vehicles and Transportation.
Section 45-39-210 - Courthouse Parking. - (a) The Lauderdale County Commission is hereby authorized to provide...
Article 22 - Parks, Historic Preservation, Museums, and Recreation.
Part 1 - Hunting.
Section 45-39-220 - Nighttime Hunting of Raccoons and Opossums. - In Lauderdale County, the provisions of any law or the...
Part 2 - Tourism.
Section 45-39-221 - Definitions. - (a) The following words and phrases used in this part,...
Section 45-39-221.01 - Organization of Tourism Board. - (a)(1) The governing bodies of Florence and the county may...
Section 45-39-221.02 - Board of Directors. - (a) The tourism board shall have a board of directors...
Section 45-39-221.03 - Powers of Tourism Board. - (a) The tourism board may conduct programs and events, including,...
Section 45-39-221.04 - Powers of Board; Officers. - (a) All powers of the tourism board shall be exercised,...
Section 45-39-221.05 - Obligations Not Debts of State, County or Municipality. - All agreements and obligations undertaken by the tourism board shall...
Section 45-39-221.06 - Transfer of Funds and Assets to Tourism Board. - (a) The county, any municipality, and any other public agency,...
Section 45-39-221.07 - Distribution of County Lodging Tax. - The State Department of Revenue shall distribute the net proceeds...
Section 45-39-221.08 - Earnings of Tourism Board. - The tourism board shall be a public corporation and no...
Section 45-39-221.09 - Exemption From Usury and Interest Laws. - The tourism board shall be exempt from all laws of...
Section 45-39-221.10 - Exemption From Taxation. - All property of the tourism board, whether real, personal, or...
Section 45-39-221.11 - Dissolution of Tourism Board. - At any time when the tourism board does not have...
Section 45-39-221.12 - Formation of Only One Tourism Board. - Nothing in this part shall be construed to authorize the...
Article 23 - Sheriff.
Part 1 - Civil Servcie Board of Appeals.
Section 45-39-230 - Definitions. - For the purposes of this part the following words shall...
Section 45-39-230.01 - Applicability. - This part shall apply to all regularly employed deputies of...
Section 45-39-230.02 - Creation; Composition; Compensation. - (a) There shall be created a civil service board of...
Section 45-39-230.03 - Meetings. - The civil service board of appeals shall meet in organizational...
Section 45-39-230.04 - Political Activities of Deputy Sheriffs. - No deputy sheriff to whom this part applies shall engage...
Section 45-39-230.05 - Discipline of Deputies. - Any deputy, to whom this part applies, who has been...
Section 45-39-230.06 - Dismissal of Deputies; Hearing; Appeals. - Any deputy, to whom this part applies, may be dismissed...
Section 45-39-230.07 - Charges; Hearings. - (a) Charges may be filed by any resident of the...
Section 45-39-230.08 - Appellate Review. - Any deputy aggrieved by the decision of the civil service...
Section 45-39-231 - County Supplement. - (a) In addition to any and all other compensation, the...
Section 45-39-231.01 - Additional County Salary Supplement. - In addition to any and all other compensation, the Sheriff...
Part 3 - Employees.
Section 45-39-232 - Personnel; Uniforms; Vacation and Sick Leave. - (a)(1) In lieu of the deputies and assistants heretofore authorized...
Part 4 - Fees and Funding.
Section 45-39-233 - Use of Funds. - (a) This section shall apply to Lauderdale County. (b) All...
Section 45-39-233.01 - Service of Process; Fees. - (a) The Sheriff of Lauderdale County, except for warrants for...
Section 45-39-233.02 - Fees for Certain Administrative Services. - (a) The Sheriff of Lauderdale County may charge and collect...
Part 5 - Jails.
Section 45-39-234 - Cook of County Jail. - (a) The Lauderdale Court's County Commission, or other like governing...
Article 24 - Taxation.
Part 1 - Board of Equalization.
Section 45-39-240 - Compensation. - Each member of the Board of Equalization of Lauderdale County...
Part 2 - Tax Assesor, Tax Collector, and Revenue Commissioner.
Division 1 - Duties.
Section 45-39-241 - Sale and Redemption of Lands. - (a) This section shall apply to Lauderdale County. (b) The...
Division 2 - Fees.
Section 45-39-241.20 - Delinquency Fee. - In Lauderdale County, in addition to all other fees, penalties,...
Division 3 - Supernumeraries.
Section 45-39-241.40 - Purchase of Credit for Time Served as Chief Deputy Sheriff. - (a) The tax assessor and tax collector serving Lauderdale County...
Section 45-39-241.41 - Minimum Annual Salary. - In Lauderdale County, all persons serving as supernumerary tax collectors...
Division 4 - Unified System.
Section 45-39-241.60 - Consolidation of Offices. - The County Commission of Lauderdale County, by resolution of such...
Section 45-39-241.61 - Revenue Commissioner - Designation; Compensation; Election. - (a) In Lauderdale County, the combination of the offices of...
Section 45-39-241.62 - Revenue Commissioner - Salary Increase. - Effective beginning the next term of office, the Revenue Commissioner...
Part 3 - Tax, Ad Valorem.
Section 45-39-242 - Exemption for Certain Senior Citizen Centers and Community Centers. - In Lauderdale County, all senior citizen centers and community centers...
Part 4 - Tax, Gasoline.
Section 45-39-243 - Definitions. - For the purposes of this part, the following terms shall...
Section 45-39-243.01 - Levy and Payment of Tax. - The Lauderdale County Commission is hereby authorized to levy, in...
Section 45-39-243.02 - Statement of Sales and Withdrawals. - On or before the 20th day of each month after...
Section 45-39-243.03 - Recordkeeping. - All distributors, storers, and retail dealers shall keep for not...
Section 45-39-243.04 - Reports to the Commission. - Within 30 days, after the effective date of the levy...
Section 45-39-243.05 - Enforcement. - It shall be the duty of the County Commission of...
Section 45-39-243.06 - Delinquency of Payment of Tax. - If any distributor, storer, or retail dealer in gasoline or...
Section 45-39-243.07 - Actual Payment Deemed a Credit Against Amount Due. - The acceptance of any amount paid for the excise tax...
Section 45-39-243.08 - Violations. - Any distributor, storer, or dealer who shall violate this part...
Section 45-39-243.09 - Report of Shipments. - Each agent or any railroad company, bus or truck operator,...
Section 45-39-243.10 - The proceeds of any tax received under authority of this...
Part 5 - Tax, Lodging.
Section 45-39-244 - Levy of Tax. - In addition to all other taxes imposed by law, there...
Section 45-39-244.01 - Exemptions. - There are exempted from the provisions of the tax levied...
Section 45-39-244.02 - Monthly Report; Records; Penalties. - (a) The taxes levied by this part, except as otherwise...
Section 45-39-244.03 - Application of State Statutes. - All provisions of the state lodging tax statutes with respect...
Section 45-39-244.04 - Severability. - None of the provisions of this part shall be applied...
Section 45-39-244.05 - Cost of Collection. - The State Department of Revenue shall charge Lauderdale County for...
Section 45-39-244.06 - Disposition of Funds. - (a) The Alabama Department of Revenue shall distribute the net...
Part 6 - Tax, Sales and Use.
Division 1 - 1949 Tax.
Section 45-39-245 - Privilege or License Tax - Outside City of Florence. - In Lauderdale County, Alabama, outside the city limits of Florence,...
Section 45-39-245.01 - Excise Tax - Outside City of Florence. - (a) In Lauderdale County, Alabama, outside the city limits of...
Section 45-39-245.02 - Privilege or License Tax - City of Florence. - In the City of Florence, Alabama, there is hereby levied,...
Section 45-39-245.03 - Excise Tax - City of Florence. - (a) In the City of Florence, Alabama, an excise tax...
Section 45-39-245.04 - Taxes as Lien on Property. - The taxes as herein levied, together with the interest and...
Section 45-39-245.05 - Collection by Civil Suit. - The taxes herein levied shall constitute a debt due Lauderdale...
Section 45-39-245.06 - Collection and Enforcement. - (a) Unless otherwise authorized and directed by the governing body...
Section 45-39-245.07 - Distribution of Funds. - (a) In the event the provisions of subsection (a) of...
Section 45-39-245.08 - Taxes in Addition to Other Licenses and Taxes. - Taxes hereby imposed applicable to Lauderdale County outside of the...
Section 45-39-245.09 - Provisions Governing Time and Manner of Collection. - In event the taxes herein levied are being collected by...
Section 45-39-245.10 - Use of Funds - Outside City of Florence. - All revenues arising from the taxes hereby levied applicable to...
Section 45-39-245.11 - Use of Funds - City of Florence. - All revenues arising from the taxes hereby levied applicable to...
Section 45-39-245.12 - Reporting Requirements. - Each taxpayer may comply with this subpart by filing with...
Division 2 - 2007 Tax.
Section 45-39-245.40 - Definitions. - (a) The following words, terms, and phrases, as used in...
Section 45-39-245.41 - Authorization of Levy of Sales Tax. - (a) The governing body of the county is hereby authorized...
Section 45-39-245.42 - Authorization of Levy of Use Tax. - (a) The governing body of the county is hereby authorized...
Section 45-39-245.44 - Collection of Taxes. - (a) The governing body of the county shall administer and...
Section 45-39-245.45 - Enforcement; Civil Suit; Taxes a Lien. - The taxes authorized to be imposed by this subpart shall...
Section 45-39-244.46 - Applicability of State Sales and Use Tax Statutes. - All provisions of the state sales tax statutes with respect...
Section 45-39-245.47 - Use of Proceeds. - The entire proceeds derived by the county from the taxes...
Section 45-39-245.48 - Effective Date; Reduction in Rates of Taxes; Termination of Levy of Taxes. - (a) If the governing body of the county elects to...
Section 45-39-245.49 - No Abatement of Taxes. - Notwithstanding any provision of law to the contrary, none of...
Part 7 - Tennessee Valley Authority in Lieu of Taxes.
Section 45-39-246 - Distribution of Payments. - (a) In Lauderdale County, the payments made to the county...
Article 25 - Utilities.
Part 1 - Cable and Telecommunication Systems.
Section 45-39-250 - Definitions. - As used in this part, the following terms shall have...
Section 45-39-250.01 - Authority to Operate Cable, Telecommunication, etc., Systems. - In addition to all other power, rights, and authority heretofore...
Section 45-39-250.02 - Funding. - (a) In order to provide funds for payment of the...
Section 45-39-250.03 - Exercise of Eminent Domain. - In addition to all other powers, rights, privileges, and authority...
Section 45-39-250.04 - Debt Limitation. - No action taken pursuant to this part shall create or...
Section 45-39-250.05 - Construction and Application. - This part shall be regarded as supplementary and additional to...
Part 2 - Tennessee River Basin Preservation.
Section 45-39-251 - Transfer of Water From Tennessee River Basin. - (a) This section shall apply only in Lauderdale County. (b)...