ALABAMA CONSTITUTION
LOCAL PROVISIONS
TITLE 42
LIMESTONE COUNTY
§42-2.00 | COMPENSATION OF CERTAIN OFFICIALS
§42-2.01 | COUNTY JAIL
§42-3.00 | POWERS OF COUNTY COMMISSION
§42-6.00 | CONTROL OF MALARIA
§42-7.00 | OPERATION OF BINGO BY NONPROFITS
(2) No bingo license shall be issued to any nonprofit organization, unless the organization shall have been in existence for at least three years in the county immediately prior to the issuance of the permit or license.
(3) Bingo games shall be operated only on the premises owned or leased by the nonprofit organization operating the bingo game. If the premises are leased, the rate of rental shall not be based on a percentage of receipts or profits resulting from the operation of bingo games.
(4) No nonprofit organization shall enter into any contract with any individual, firm, association, or corporation to have the individual or entity operate bingo games or concessions on behalf of the nonprofit organization. No nonprofit organization shall pay consulting fees to any individual or entity for any services performed in relation to the operation or conduct of a bingo game.
(5) A nonprofit organization shall not lend its name or allow its identity to be used by another person or entity in the operating or advertising of a bingo game in which the nonprofit organization is not directly and solely operating the bingo game.
(6) Prizes given by any nonprofit organization for the playing of bingo games shall not exceed the cash amount or gifts of equivalent value set by the Legislature by local law during any bingo session during any calendar week.
(7) No person or organization, by whatever name or composition thereof, shall take any expense for the operation of a bingo game except as permitted by law.
§42-8.00 | PHASE-OUT OF SUPERNUMERARY PROGRAM; PARTICIPATION IN RSA
§42-9.00 | DEFENSE OF PERSON ON CHURCH PREMISES
(b) The following definitions are applicable to this amendment:
Church
(1). A bona fide duly constituted religious society or ecclesiastical body of any sect, order, or denomination, or any congregation thereof.Deadly physical force
(2). Force which, under the circumstances in which it is used, is readily capable of causing death or serious physical injury.Force
(3). Physical action or threat against another, including confinement.Premises
(4). The term includes any building, as defined in this section, and any real property.(d) A person who is justified under subsection (c) in using deadly physical force, who is not engaged in an unlawful activity, and is in any place where he or she has the right to be, has no duty to retreat and has the right to stand his or her ground.
(e) A person who uses force, including deadly physical force, as justified and permitted in this amendment is immune from criminal prosecution and civil action for the use of such force, unless the force was determined to be unlawful or in violation of Section 13A–3–21, Code of Alabama 1975.
(f)
(2) If, after a pretrial hearing under subdivision (1), the court concludes that the defendant has proved by a preponderance of the evidence that force, including deadly force, was justified, the court shall enter an order finding the defendant immune from criminal prosecution and dismissing the criminal charges.
(3) If the defendant does not meet his or her burden of proving immunity at the pretrial hearing, he or she may continue to pursue the defense of self-defense or defense of another person at trial. Once the issue of self-defense or defense of another person has been raised by the defendant, the state continues to bear the burden of proving beyond a reasonable doubt all of the elements of the charged conduct.
§42-10.00 | OCCUPATIONAL TAX PROHIBITED
Nothing in this amendment is intended to repeal or affect the current authority granted by local act to Limestone County to impose business licenses or the current authority granted to municipalities to impose municipal business licenses, including those imposed pursuant to Sections 11–51–90, 11–51–91, 11–51–92, and 11–51–93, Code of Alabama 1975.
§42-10.20 | SPECIAL PROPERTY TAX FOR GENERAL HEALTH PURPOSES IN SEVERAL COUNTIES
The county tax collector of each of such counties shall collect the tax in the same manner and under the same requirements and laws as the taxes of the state are collected, and he shall keep the proceeds of this tax separate and apart from all other funds, and shall keep clear accounts thereof. The tax collector shall distribute the proceeds of this special tax in the manner prescribed by the governing body of the county and the revenue derived from the tax levied hereunder shall be used for general health purposes in the county where levied or in cooperation with the other two counties named above.
§42-10.40 | SALES AND USE TAX FOR EDUCATIONAL PURPOSES
Section 1.
There is hereby levied, in addition to all other taxes of every kind now imposed by law, and shall be collected as herein provided, a privilege or license tax against the person on account of the business activities and in the amount to be determined by the application of rates against gross sales, or gross receipts, as the case may be, as follows:(b) Upon every person, firm or corporation engaged, or continuing within Limestone County, the business of conducting, or operating, places of amusement or entertainment, billiard and pool rooms, bowling alleys, amusement devices, musical devices, theaters, opera houses, moving picture shows, vaudevilles, amusement parks, athletic contests, including wrestling matches, prize fights, boxing and wrestling exhibitions, football and baseball games, (including athletic contests conducted by or under the auspices of any educational institution within Limestone County, or any athletic association thereof or other association whether such institution or association be a denominational, a state, or county, or a municipal institution or association or a state, county, or city school, or other institution, association or school), skating rinks, race tracks, golf courses, or any other place at which any exhibition, display, amusement or entertainment is offered to the public or place or places where an admission fee is charged, including public bathing places, public dance halls of every kind and description with Limestone County, an amount equal to one percent (1%) of the gross receipts of any such business. Provided, however, not withstanding any language to the contrary in the prior portion of this subsection, the tax provisions so specified shall not apply to any athletic event conducted by a public primary or secondary school. The tax amount which would have been collected pursuant to this subsection shall continue to be collected by said public primary or secondary school but shall be retained by the school which collected it and shall be used by said school for school purposes.
(c) Upon every person, firm or corporation engaged or continuing within Limestone County in the business of selling at retail machines used in mining, quarrying, compounding, processing and manufacturing of tangible personal property, an amount equal to one-half percent (%) of the gross proceeds of the sale of such machines; provided, that the term “machines,” as herein used, shall include machinery which is used for mining, quarrying, compounding, processing, or manufacturing tangible personal property, and the parts of such machines, attachments and replacements therefore which are made or manufactured for use on or in the operation of such machines and which are necessary to the operation of such machines and are customarily so used.
(d) Upon every person, firm or corporation engaged or continuing within Limestone County in the business of selling at retail any automotive vehicle or truck trailer, semi-trailer, house trailer or mobile home set-up materials and supplies including but not limited to steps, blocks, anchoring, cable pipes and any other materials pertaining thereto an amount equal to one-half percent (%) of the gross proceeds of sale of said automotive vehicle, truck trailer, semi-trailer, house trailer or mobile home set-up materials and supplies, provided, however, where a person subject to the tax provided for in this subsection withdraws from his stock in trade any automotive vehicle or truck trailer, semi-trailer or house trailer for use by him or by his employee or agent in the operation of such business, there shall be paid, in lieu of the tax levied herein, a fee of $0.00 per year or part thereof during which such automotive vehicle, truck trailer, semi-trailer, or house trailer shall remain the property of such person. Each such year or part thereof shall begin with the day or anniversary date, as the case may be, of such withdrawal and shall run for the twelve succeeding months or part thereof during which such automotive vehicle, truck trailer, or house trailer shall remain the property of such person.
Where any used automobile vehicle or truck trailer, semi-trailer or house trailer is taken in trade or in a series of trades, as a credit or part payment on the sale of a new or used vehicle, the tax levied herein shall be paid on the net difference, that is, the price of the new or used vehicle sold less the credit for the used vehicle taken in trade.
(e) Upon every person, firm or corporation engaged or continuing within Limestone County in the business of selling at retail any machine, machinery or equipment which is used in planting, cultivating and harvesting farm products, or used in connection with the production of agricultural produce or products, livestock or poultry on farms, and the parts of such machines, machinery or equipment, attachments and replacements therefore which are made or manufactured for use on or in the operation of such machine, machinery, or equipment, and which are necessary to and customarily used in the operation of such machine, machinery or equipment, an amount equal to one-half percent (%) of the gross proceeds of the sale thereof. Provided, however, the one-half percent (%) rate herein prescribed with respect to parts, attachments, and replacements shall not apply to any automotive vehicle or trailer designed primarily for public highway use, except farm trailers used primarily in the production and harvesting of agricultural commodities.
Where any used machine, machinery or equipment which is used in planting, cultivating, and harvesting farm products, or used in connection with the production of agricultural produce or products, livestock and poultry on farms is taken in trade or in a series of trades as a credit or part payment on a sale of a new or used machine, machinery or equipment, the tax levied herein shall be paid on the net difference, that is, the price of the new or used machine, machinery or equipment sold, less the credit for the used machine, machinery or equipment taken in trade.
(f) Upon every person, firm or corporation engaged or continuing within Limestone County in the business of selling through coin-operated dispensing machines, food and food products for human consumption, not including beverages other than coffee, milk, milk products and substitutes therefore, there is hereby levied a tax equal to one percent (1%) of the cost of such food, food products and beverages sold through such machines, which cost for the purpose of this subsection shall be the gross proceeds of sales of such business.
Section 2.
(b) An excise tax is hereby imposed on the storage, use or other consumption in Limestone County of any machines used in mining, quarrying, compounding, processing, and manufacturing of tangible personal property purchased at retail on or after the effective date of this amendment at the rate of one half percent (%) of the sales price of any such machine; provided, that the term “machine” as herein used, shall include machinery which is used for mining, quarrying, compounding, processing, or manufacturing tangible personal property, and the parts of such machines, attachments and replacements therefore, which are made or manufactured for used on or in the operation of such machines and which are necessary to the operation of such machines and are customarily so used.
(c) An excise tax is hereby imposed on the storage, use or other consumption in Limestone County of any automotive vehicle or truck trailer, semi-trailer, house trailer or mobile home set-up materials and supplies including but not limited to steps, blocks, anchoring, cable pipes and any other materials pertaining thereto purchased at retail on or after the effective date of this amendment for storage, use or other consumption in Limestone County at the rate of one half percent (%) of the sales price of such automotive vehicle, truck trailer, semi-trailer, house trailer or mobile home set-up materials and supplies. Where any used automotive vehicle, truck trailer, semi-trailer or house trailer is taken in trade, or in a series of trades, as a credit or part payment on the sale of a new or used vehicle, the tax levied herein shall be paid on the net difference, that is, the price of the new or used vehicle sold less the credit for the used vehicle taken in trade.
(d) An excise tax is hereby levied and imposed on the storage, use or other consumption in Limestone County of any machine, machinery, or equipment which is used in planting, cultivating, and harvesting farm products, or used in connection with the production of agricultural produce or products, livestock, or poultry on farms, and the parts of such machines, machinery, or equipment, attachments and replacements therefore which are made or manufactured for use on or in the operation of such machine, machinery, or equipment, and which are necessary to and customarily used in the operation of such machine, machinery, or equipment, which is purchased at retail after the effective date of this amendment, for the storage, use or other consumption in Limestone County at the rate of one half percent (%) of the sales price of such property; regardless of whether the retailer is or is not engaged in the business in this County. Provided, however, the one half percent (%) rate herein prescribed with respect to parts, attachments, and replacements shall not apply to any automotive vehicle or trailer designed primarily for public highway use, except farm trailers used primarily in the production and harvesting of agricultural commodities. Where any used machine, machinery or equipment which is used in planting, cultivating, and harvesting farm products or used in connection with the production of agricultural produce or products, livestock, and poultry on farms is taken in trade or in a series of trades as a credit or part payment on a sale of a new or used machine, machinery, or equipment, the tax levied herein shall be paid on the net difference, that is, the price of the new or used machine, machinery, or equipment sold, less the credit for the used machine, machinery, or equipment taken in trade.
Section 3.
The tax shall be collected by the State Department of Revenue at the same time and in the same manner as state sales and use taxes are collected. On or prior to the date the tax is due, each person subject to the tax shall file with the department a report in the form prescribed by the department. The report shall set forth, with respect to all sales and business transactions that are required to be used as a measure of the tax levied, a correct statement of the gross proceeds of all the sales and gross receipts of all business transactions. The report shall also include items of information pertinent to the tax as the department may require. Any person subject to the tax levied by this act may defer reporting credit sales until after their collection, and in the event the person defers reporting them, the person shall thereafter include in each monthly report all credit collections made during the preceding month, and shall pay the tax due at the time of filing the report. All reports filed with the department under this section shall be available for inspection by the county commission, or its designee.Section 4.
Each person engaging or continuing in a business subject to the tax levied by this amendment, shall add to the sales price or admission fee and collect from the purchaser or the person paying the admission fee the amount due by the taxpayer because of the sale or admission. It shall be unlawful for any person subject to the tax to fail or refuse to add to the sales price or admission fee and to collect from the purchaser or person paying the admission fee the amount required to be added to the sale or admission price. It shall be unlawful for any person subject to the tax levied to refund or offer to refund all or any part of the amount collected or to absorb or advertise directly or indirectly the absorption or refund of any portion of the tax.Section 5.
The tax shall constitute a debt due Limestone County. The tax, together with any interest and penalties, shall constitute and be secured by a lien upon the property of any person from whom the tax is due or who is required to collect the tax. The department shall collect the tax, enforce this amendment, and have and exercise all rights and remedies that the state or the department has for collection of the state sales and use tax. The department may employ special counsel as is necessary to enforce collection of the tax levied by this amendment and to enforce this amendment. The department shall pay the special counsel any fees it deems necessary and proper from the proceeds of the tax collected by it for Limestone County.Section 6.
All provisions of the state sales and use tax statutes with respect to the payment, assessment, and collection of the state sales and use tax, making of reports, keeping and preserving records, penalties for failure to pay the tax, promulgating rules and regulations with respect to the state sales and use tax, and the administration and enforcement of the state sales and use tax statutes which are not inconsistent with this amendment shall apply to the tax levied herein. The state Commissioner of Revenue and the department shall have and exercise the same powers, duties, and obligations with respect to the tax levied under this amendment that are imposed on the commissioner and department by the state sales and use tax statutes. All provisions of the state sales and use tax statutes that are made applicable by this amendment to the tax levied under this amendment, and to the administration and enforcement of this amendment, are incorporated by reference and made a part of this act as if fully set forth herein.Section 7.
The department shall charge Limestone County for collecting the tax levied under this act in an amount or percentage of total collections as may be agreed upon by the commissioner and the Limestone County Commission. The charge shall not exceed five percent of the total amount of the tax collected in the county. The charge may be deducted each month from the gross revenues from the tax before certification of the amount of the proceeds due Limestone County for that month. The Commissioner of Revenue shall pay into the State Treasury all amounts collected under this act, as the tax is received by the department on or before the first day of each successive month. The commissioner shall certify to the State Comptroller the amount collected and paid into the State Treasury for the benefit of Limestone County during the month immediately preceding the certification. The State Comptroller shall issue a warrant each month payable to the County Treasurer of Limestone County in an amount equal to the certified amount which shall be paid into the county general fund to be divided between the Athens City Board of Education and the Limestone County Board of Education based on the average daily attendance of the two school systems.Section 8.
Effective date of this tax should be the first day of the second month following approval by the qualified electors of Limestone County.§42-11.00 | ELK RIVER WATERSHED
§42-11.20 | CREATION OF DISTRICTS; COLLECTION OF FEES
The governing body may name a fire marshal for Limestone county, whose principal duty shall be the coordination of fire protection within the county including all fire departments and fire stations, either in the district or county, and their full-time and part-time employees. Upon the request of the county governing body the fire marshal shall submit a budget for the county fire department and shall perform such other tasks related to fire protection as may, from time to time, be assigned to him by the county governing body.
The governing body is hereby authorized to fix a county fire protection tax, which tax shall become effective upon the approval of a majority of electors within any particular fire district or other area of the county where the tax is to be levied. The tax fixed by the governing body shall be based upon the value of real and personal property assessed by affected property owners, as shown on the records of the tax assessor of Limestone county, Alabama, and shall be assessed and collected as are all ad valorem taxes in the county. The amount collected each year from assessment of this fire protection tax shall be paid into the county general fund and used in furtherance of fire protection within the affected area.
The county governing body is hereby authorized upon approval by resolution adopted by said governing body to adopt, amend and repeal regulations for the safeguarding of life and property from the hazards of fire and explosion in the county, which shall be known as the Limestone County Fire Protection Code. Such regulations shall have the force and effect of law and any violation thereof may, within the discretion of the county governing body, constitute a Class A misdemeanor, as defined in Act No. 607, S. 33 of the 1977 Regular Session (Acts 1977, p. 812), and upon conviction thereof may be punishable by a fine not exceeding $1,000 or imprisonment in the county jail, not to exceed one year, or both fine and imprisonment. Said code shall be effective in all unincorporated areas of the county and in those incorporated areas which choose to come under the provisions of this act.
The county governing body is hereby authorized to employ or to authorize the employment of a fire marshal, fire inspectors, firemen, secretarial and clerical employees and any other employees which it deems necessary to carry out the provisions of this act and it is further authorized to make such expenditures for salaries, equipment, property (whether real, personal or mixed), or other expenses related to fire protection which it deems necessary to carry out the provisions of this amendment.
The legislature may provide for or amend, from time to time, any laws pertaining to fire districts in Limestone county.
§42-11.40 | TERRITORIES OUTSIDE MUNICIPAL CORPORATE LIMITS; JURISDICTION
§42-11.41 | TERRITORIES OUTSIDE MUNICIPAL CORPORATE LIMITS; PLANNING OR ZONING
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