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Article 1 - General and Miscellaneous Provisions.
Part 1 - Disclaimer.
Section 45-53-10 - Disclaimer. - (a) This chapter endeavors to add to the Code of...
Article 2 - Alcoholic Beverages.
Section 45-53-20 - Sale of Draft or Keg Beer or Malt Beverages. - The Alabama Alcoholic Beverage Control Board may license licensed clubs...
Section 45-53-20.01 - Limitations on Beer or Ale Container Size; Taxes. - (a) In Perry County, in addition to all other containers...
Section 45-53-20.02 - Regulation of Sale of Alcoholic Beverages on Sunday. - (a) This section applies to the sale of alcoholic beverages...
Article 6 - Coroner.
Section 45-53-60 - Expense Allowance. - The Coroner of Perry County shall be entitled to receive...
Article 7 - County Commission.
Part 1 - General Provisions.
Section 45-53-70 - Meeting Days. - In Perry County, the county commission is authorized to change...
Section 45-53-70.01 - Junior Perry County Commission; Scholarship. - (a) The Perry County Commission may establish a Junior Perry...
Section 45-53-70.02 - Sale or Gift of Travel. - (a) The Legislature declares and finds that for the public...
Part 2 - Compensation.
Section 45-53-71 - Chair - Expense Allowance. - In Perry County, the chair of the county commission is...
Section 45-53-71.01 - Vice Chair - Election and Salary. - In Perry County, commencing with the next term of office,...
Part 3 - Employees.
Section 45-53-72 - Chief Clerk and Additional Clerks. - (a) The County Commission of Perry County shall provide for...
Article 8 - Courts.
Part 1 - Court Costs.
Section 45-53-80 - Additional Fee on Certain Civil and Criminal Cases for Construction of County Jail. - (a) In addition to any court costs and fees now...
Section 45-53-80.01 - Additional Court Cost for Retirement of County Jail Obligations. - In Perry County, in any case in which court costs...
Section 45-53-80.02 - Additional Fee on Certain Civil and Criminal Cases for Operation of County Jail and Education Purposes. - (a) In addition to any court costs and fees now...
Part 2 - District Attorney.
Section 45-53-81 - Solicitor's Fee. - (a) In all juvenile, traffic, criminal, and quasi-criminal cases in...
Part 3 - Probate Court.
Section 45-53-82 - Additional Recording Fee. - (a) In Perry County, an additional recording fee of ten...
Article 10 - Education.
Section 45-53-100 - Expense Allowance. - (a) Commencing on June 1, 1997, the members of the...
Article 11 - Elections.
Part 1 - Board of Registrars.
Section 45-53-110 - Additional Session Days. - (a) Each member of the Board of Registrars of Perry...
Part 2 - Perry County Districting Commission.
Section 45-53-111 - Creation; Composition. - In Perry County, there is created a three member Perry...
Section 45-53-111.01 - Appointment Plan. - Within 120 days of all members being appointed, the districting...
Section 45-53-111.02 - Election of Members; Terms. - (a) Pursuant to Section 45-53-111 and 45-53-111.01, Perry County is...
Section 45-53-111.03 - Districts. - The districts shall be as follows: (1) DISTRICT I Begin...
Section 45-53-111.04 - Special Election. - If the federal district court has not scheduled elections under...
Article 20 - Licenses and Licensing.
Part 1 - Fees.
Section 45-53-200 - License Issuance Fees Authorized - Motor Vehicles and Tractor Trailers; Watercraft Decals. - (a) The County commission of Perry County, in addition to...
Section 45-53-200.01 - Additional Fees for Plates and Decals - Motor Vehicle, Manufactured Homes, Mobile Homes, Tractor Trailers. - (a) The County Commission of Perry County, in addition to...
Section 45-53-200.02 - Additional Issuance Fee on Distinctive and Personalized Motor Vehicle License Plates and Tags. - In addition to all other charges, costs, taxes, or fees...
Part 2 - Penalties.
Section 45-53-201 - Rulemaking Authority; Enforcement; Penalties. - (a) The county commission may adopt rules and regulations to...
Article 23 - Sheriff.
Part 1 - Compensation.
Section 45-53-230 - Salary; Expense Allowance. - (a)(1) Any sheriff taking office after September 1, 2011, shall...
Part 2 - Pistol Permits.
Section 45-53-231 - Pistol Permit Fee. - In Perry County, the total fee for issuance of a...
Article 24 - Taxation.
Part 1 - Operation of Office and Officials.
Division 1 - Employees.
Section 45-53-240 - Operation of Offices; Budget. - The Perry County Commission shall be responsible for the budget,...
Division 2 - Motor Vehicle Tags.
Section 45-53-240.20 - Creation; Offices, Supplies, Personnel. - A license division is created within the office of Tax...
Section 45-53-240.21 - Powers and Duties. - The tax assessor shall perform all duties relating to the...
Section 45-53-240.22 - Recordkeeping. - The tax assessor shall keep a current accurate record of...
Section 45-53-240.23 - Charge and Collection of Fees; Refunds. - Except as provided, the tax assessor may charge and collect...
Section 45-53-240.24 - Payment of Tax Required for Issuance of License. - To prevent motor vehicles from escaping taxation and to provide...
Section 45-53-240.25 - Vehicle Information Required for Assessment. - Before any motor vehicle is assessed, the tax assessor shall...
Section 45-53-240.26 - Renewal by Mail; Mail Order Fee. - The tax assessor shall mail an application for renewal of...
Section 45-53-240.27 - Voiding of License for Invalid Payment. - When a personal check given for a motor vehicle license...
Division 3 - Revenue Commissioner and Creation of Consolidated System.
Section 45-53-240.50 - Purpose. - The purpose of this subpart is to conserve revenue and...
Section 45-53-240.51 - Consolidation of Offices; Unified System. - At the expiration of the term of office of the...
Section 45-53-240.52 - Duties of County Revenue Commissioner. - The county revenue commissioner shall perform all acts, duties, and...
Section 45-53-240.53 - Personnel. - As deemed necessary by the county commission, the county revenue...
Section 45-53-240.54 - Bond. - Before entering the duties of his or her office, the...
Section 45-53-240.55 - Office Space and Equipment. - The county commission, as it deems necessary, shall provide the...
Section 45-53-240.56 - Performance of Duties; Salary. - The county revenue commissioner shall collect and pay into the...
Section 45-53-240.57 - Abolition of Offices. - The offices of tax assessor and tax collector are abolished...
Section 45-53-240.58 - Operation of Subpart Contingent Upon Approval of Resolution. - This subpart shall become operative in Perry County only if...
Section 45-53-240.59 - Election of Officials. - If consolidation is approved by resolution of the county commission...
Part 2 - Tax, Ad Valorem.
Section 45-53-241 - Levy of Tax Authorized. - (a) In Perry County, in addition to any and all...
Section 45-53-241.01 - Levy of Additional Tax Authorized. - (a)(1) Pursuant to subsection (f) of Amendment 373 to the...
Part 3 - Tax, Beer.
Section 45-53-242 - Tax on Sale, Distribution, Storage, or Use of Malt or Brewed Beverages Outside Municipal Limits of Marion and Uniontown. - (a) In Perry County, in addition to all other taxes...
Section 45-53-242.01 - Tax on Sale, Distribution, or Delivery of Malt or Brewed Beverages in County. - (a) A county privilege or license tax is imposed on...
Part 4 - Tax, Gasoline.
Section 45-53-243 - Definitions. - For the purposes of this part, the following terms shall...
Section 45-53-243.01 - Levy and Payment of Tax. - (a) Upon adoption of a resolution, the county commission is...
Section 45-53-243.02 - Statement of Sales and Withdrawals. - On or before the 20th day of each month after...
Section 45-53-243.03 - Recordkeeping. - All distributors, storers, and retail dealers shall keep for not...
Section 45-53-243.04 - Reports to the Commission. - Within 30 days after any tax shall have been levied...
Section 45-53-243.05 - Failure to Report, Etc. - If any distributor, storer, or retail dealer of gasoline or...
Section 45-53-243.06 - Enforcement; Collection of Taxes; Rulemaking Authority. - (a) It shall be the duty of the county commission...
Section 45-53-243.07 - Delinquency of Payment of Tax. - (a) If any distributor, storer, or retail dealer in gasoline...
Section 45-53-243.08 - Actual Payment Deemed a Credit Against Amount Due. - The acceptance of any amount paid for the excise tax...
Section 45-53-243.09 - Violations. - Any distributor, storer, or dealer who shall violate this part...
Section 45-53-243.10 - Report of Shipments. - Each agent or any railroad company, bus or truck operator,...
Section 45-53-243.11 - Disposition of Funds. - The proceeds of the tax levied herein shall be distributed...
Part 5 - Tax, Lodging.
Section 45-53-244 - Levy and Collection; Disposition of Funds. - (a) There is levied and imposed, in addition to all...
Part 6 - Tax, Sales, and Use.
Division 1 - 1989 Tax.
Section 45-53-245 - Definitions. - All words, terms, and phrases as defined in Sections 40-23-1,...
Section 45-53-245.01 - Levy of Tax; Exemptions. - (a) Upon the adoption of a resolution imposing a sales...
Section 45-53-245.02 - Monthly Report. - (a) All taxes levied in this subpart shall be paid...
Section 45-53-245.03 - Addition of Tax to Sales Price or Admission Fee. - Each person engaging or continuing within Perry County in a...
Section 45-53-245.04 - Collection of Tax; Enforcement. - (a) The tax imposed by this subpart shall constitute a...
Section 45-53-245.05 - Application of State Statutes. - All provisions of the state sales and use tax statutes...
Section 45-53-245.06 - Charge for Collection; Disposition of Funds. - (a) The state Department of revenue shall charge Perry County...
Division 2 - 1999 Tax.
Section 45-53-245.30 - Definitions. - As used in this subpart, state sales and use tax...
Section 45-53-245.31 - Levy of Tax; Exemptions. - The County Commission of Perry County, in addition to all...
Section 45-53-245.32 - Payment of Tax. - The tax levied by this subpart shall be collected by...
Section 45-53-245.33 - Addition of Tax to Sales Price or Admission Fee. - Each person engaging or continuing in a business subject to...
Section 45-53-245.34 - Collection of Tax; Enforcement. - The tax levied by this subpart shall constitute a debt...
Section 45-53-245.35 - Application of State Statutes. - All provisions of the state sales and use tax statutes...
Section 45-53-245.36 - Charge for Collection; Disposition of Funds. - The department shall charge Perry County for collecting the tax...
Part 7 - Tax, Tobacco.
Section 45-53-246 - Levy of Tax. - (a) The Perry County commission is authorized to levy upon...
Section 45-53-246.01 - Tax to Be Added to Sales Price of Tobacco Products; Enforcement. - (a) Upon May 11, 1989, the county commission may levy...
Section 45-53-246.02 - Tobacco Stamps; Reporting. - The tax authorized to be levied shall be paid by...
Section 45-53-246.03 - Rulemaking Authority. - The state Department of Revenue, if directed and authorized by...
Section 45-53-246.04 - Application of Laws, Rules, and Regulations. - All laws, rules, and regulations of the Department of Revenue,...
Section 45-53-246.05 - Disposition of Funds. - The proceeds of the tax levied herein, less the actual...
Section 45-53-246.06 - Construction and Application. - (a) None of the provisions of this part shall be...
Article 25 - Utilities.
Section 45-53-250 - Solid Waste Management. - (a) This section shall be deemed supplemental to the general...