Code of Alabama
Title 45 - Local Laws.
Chapter 43 - Lowndes County.

Section 45-43-170.01 - Solid Waste Disposal - Rules and Regulations; Participation. - In Lowndes County, the county commission, or any municipal governing...

Section 45-43-170.02 - Solid Waste Disposal - County and Municipality - The county commission shall not provide solid waste collection and...

Section 45-43-170.03 - Solid Waste Disposal - Definitions. - As used in this article, the following words shall have...

Section 45-43-170.04 - Solid Waste Disposal - Fees; Public Nuisances. - (a) The Lowndes County Commission shall by resolution provide for...

Section 45-43-170.05 - Solid Waste Disposal - Management and Enforcement. - With regard to the collection of solid wastes, the health...

Division 3

Section 45-43-172 - Site Evaluation Test for Installation or Repair of Conventional Onsite Disposal Septic System. - In Lowndes County, notwithstanding all laws, rules, and regulations to...

Part 2

Section 45-43-171 - Connection to Public Sewerage Systems or Private Disposal Systems. - (a)(1) The Lowndes County Commission may compel the connection of...

Article 23 - Sheriff.

Part 1 - Compensation.

Section 45-43-230 - Expense Allowance; Additional Compensation. - (a) The Sheriff of Lowndes County shall receive an additional...

Section 45-43-230.01 - Ratification and Confirmation of Certain Prior Compensation. - In Lowndes County, any cost-of-living increases, merit raises, one-time pay...

Part 2 - Funding.

Section 45-43-231 - Service of Process. - (a) This section shall only apply to Lowndes County. (b)...

Part 3 - Jails.

Section 45-43-232 - Jail Store; Disposition of Funds. - (a) The Sheriff of Lowndes County may operate a jail...

Part 4 - Pistol Permits.

Section 45-43-233 - Pistol Permit Fee; Disposition of Funds. - (a)(1) In Lowndes County the fee for issuance of a...

Article 24 - Taxation.

Part 1 - Offices of Tax Assessor and Tax Collector

Division 1 - Employees.

Section 45-43-240 - Clerks. - The Tax Assessor of Lowndes County may appoint two full-time...

Division 2 - License Division.

Section 45-43-240.20 - Creation; Offices, Supplies, Personnel. - A license division is created within the office of Tax...

Section 45-43-240.21 - Powers and Duties. - The tax assessor shall perform all duties relating to the...

Section 45-43-240.22 - Recordkeeping. - The tax assessor shall keep a current accurate record of...

Section 45-43-240.23 - Charge and Collection of Fees; Refunds. - Except as provided, the tax assessor may charge and collect...

Section 45-43-240.24 - Payment of Tax Required for Issuance of License. - To prevent motor vehicles from escaping taxation and to provide...

Section 45-43-240.25 - Vehicle Information Required for Assessment. - Before any motor vehicle is assessed, the tax assessor shall...

Section 45-43-240.26 - Renewal by Mail; Mail Order Fee. - The tax assessor shall mail an application for renewal of...

Section 45-43-240.27 - Voiding of License for Invalid Payment. - When a personal check given for a motor vehicle license...

Section 45-43-240.28 - Additional Expense Allowance. - The Tax Assessor of Lowndes County shall be entitled to...

Part 2 - Tax, Ad Valorem.

Section 45-43-241 - Ad Valorem Tax Authorized. - (a) Pursuant to subsection (f) of Amendment 373 to the...

Part 3 - Tax, Alcohol.

Division 1 - Malt or Brewed Beverages.

Section 45-43-242 - Sale, Distribution, or Delivery of Malt or Brewed Beverages to Retailers. - (a) The Lowndes County Commission is hereby authorized to levy...

Division 2 - State Beer Tax Distribution.

Section 45-43-242.20 - Disposition of Funds. - (a) This section shall apply to Lowndes County only. (b)...

Part 4 - Tax, Business.

Section 45-43-243 - Levy or Increase Authorized. - The County Commission of Lowndes County is hereby granted the...

Part 5 - Tax, Gasoline.

Section 45-43-244 - Definitions. - For the purposes of this part, the following terms shall...

Section 45-43-244.01 - Levy of Tax. - The Lowndes County Commission is hereby authorized to levy, in...

Section 45-43-244.02 - Statement of Sales and Withdrawals. - On or before the 20th day of each month after...

Section 45-43-244.03 - Recordkeeping. - All distributors, storers, and retail dealers shall keep for not...

Section 45-43-244.04 - Report of Business Address. - Within 30 days after the effective date of the levy...

Section 45-43-244.05 - Violations. - If any distributor, storer, or retail dealer of gasoline or...

Section 45-43-244.06 - Enforcement. - It shall be the duty of the County Commission of...

Section 45-43-244.07 - Delinquency in Payment of Tax. - If any distributor, storer, or retail dealer in gasoline or...

Section 45-43-244.08 - Payment of Tax Deemed a Credit Against Amount Due. - The acceptance of any amount paid for the excise tax...

Section 45-43-244.09 - Penalties. - Any distributor, storer, or dealer who shall violate this part...

Section 45-43-244.10 - Quarterly Reports of Shipments. - Each agent or any railroad company, bus, or truck operator...

Section 45-43-244.11 - Disposition of Proceeds. - The proceeds of any tax received under authority of this...

Part 6 - Tax, Lodging.

Section 45-43-245 - Levy and Collection of Tax. - (a) This section shall be applicable only to Lowndes County....

Part 7 - Tax, Sales and Use.

Division 1 - 1961 Tax.

Section 45-43-246 - Authority to Levy Taxes Paralleling States Sales and Use Taxes. - If approved by a majority of the qualified voters of...

Section 45-43-246.01 - Privilege License and Excise Taxes. - (a) The special county taxes levied pursuant to this subpart...

Section 45-43-246.02 - When Taxes Effective. - Unless otherwise expressly provided for in the order, ordinance, or...

Section 45-43-246.03 - Payment and Reporting. - The sales tax levied pursuant to Section 45-43-246.01 shall be...

Section 45-43-246.04 - Receipts; Quarterly Returns. - Every registered seller making sales of tangible personal property for...

Section 45-43-246.05 - Addition of Tax to Sales Price or Admission Fee. - Each person engaging or continuing within Lowndes County in a...

Section 45-43-246.06 - Collection and Enforcement. - The taxes imposed pursuant to this subpart shall constitute a...

Section 45-43-246.07 - Applicability of State Provisions. - All provisions of the state sales tax statutes with respect...

Section 45-43-246.08 - Charge for Collection. - The State Department of Revenue shall charge Lowndes County for...

Division 2 - 1991 Tax.

Section 45-43-246.30 - Applicability. - The provisions of this subpart shall only apply to Lowndes...

Section 45-43-246.31 - Definitions. - All words, terms, and phrases as defined in Sections 40-23-1,...

Section 45-43-246.32 - Authorization of Privilege License Tax. - (a) The county commission is hereby authorized to levy and...

Section 45-43-246.33 - Payment and Reporting. - All taxes levied in this subpart shall be paid to...

Section 45-43-246.34 - Addition of Tax to Sales Price or Admission Fee. - Each person engaging or continuing within Lowndes County in a...

Section 45-43-246.35 - Collection and Enforcement. - The tax imposed by this subpart shall constitute a debt...

Section 45-43-246.36 - Applicability of State Provisions. - All provisions of the state sales and use tax statutes...

Section 45-43-246.37 - Charge for Collection. - The State Department of Revenue shall charge Lowndes County for...

Division 3 - 1997 Tax.

Section 45-43-246.60 - Applicability. - This subpart shall only apply to Lowndes County.

Section 45-43-246.61 - Definitions. - As used in this subpart, state sales and use tax...

Section 45-43-246.62 - Levy of Tax; Exemption. - (a) The County Commission of Lowndes County shall levy, in...

Section 45-43-246.63 - Payment and Reporting. - The tax levied by this subpart may be collected by...

Section 45-43-246.64 - Addition of Tax to Sales Price or Admission Fee. - Each person engaging or continuing in a business subject to...

Section 45-43-246.65 - Collection and Enforcement. - The tax levied by this subpart shall constitute a debt...

Section 45-43-246.66 - Applicability of State Provisions. - All provisions of the state sales and use tax statutes...

Section 45-43-246.67 - Charge for Collection. - The collection agency may charge Lowndes County for collecting the...

Section 45-43-246.68 - Termination of Subpart. - This subpart shall terminate upon the ratification of at least...

Division 4 - 2003 Tax.

Section 45-43-246.80 - Applicability. - This subpart shall only apply to Lowndes County.

Section 45-43-246.81 - Definitions. - As used in this subpart, state sales and use tax...

Section 45-43-246.82 - Levy of Tax; Exemption. - (a) The County Commission of Lowndes County shall levy, in...

Section 45-43-246.83 - Payment and Reporting. - The tax levied pursuant to this subpart may be collected...

Section 45-43-246.84 - Addition of Tax to Sales Price or Admission Fee. - Each person engaging or continuing in a business subject to...

Section 45-43-246.85 - Collection and Enforcement. - The tax levied pursuant to this subpart shall constitute a...

Section 45-43-246.86 - Applicability of State Provisions. - All provisions of the state sales and use tax statutes...

Section 45-43-246.87 - Charge for Collection. - The collection agency may charge Lowndes County for collecting the...

Section 45-43-246.88 - Termination of Subpart. - This subpart shall terminate upon ratification of at least an...

Part 8 - Tax, Tobacco.

Section 45-43-247 - Levy of Tax. - (a) The Lowndes County Commission is hereby authorized to impose...

Section 45-43-247.01 - Tax to Be Added to Sales Price of Tobacco Products. - Upon adoption by the Lowndes County Commission, every person, firm,...

Section 45-43-247.02 - Tobacco Stamps. - The tax hereby authorized shall be paid by affixing stamps...

Section 45-43-247.03 - Rules and Regulations. - The State Department of Revenue is hereby authorized to promulgate...

Section 45-43-247.04 - Application of Laws, Rules and Regulations. - All laws, and rules and regulations of the Department of...

Section 45-43-247.05 - Disposition of Funds. - The proceeds received under authority of this part less actual...

Section 45-43-247.06 - Construction and Application. - (a) None of the provisions of this part shall be...

<< Previous

Next >>

Code of Alabama Title 45 - Local Laws. Chapter 43 - Lowndes County.

Code of Alabama
Title 45 - Local Laws.
Chapter 43 - Lowndes County.