ALABAMA CONSTITUTION
LOCAL PROVISIONS
TITLE 50
MONROE COUNTY
§50-2.00 | GENERAL AUTHORITY
§50-2.20 | JUDGE OF PROBATE COMPENSATION, DUTIES, AND OFFICE
(b) The Monroe County Commission shall provide for operating expenses of the office of the judge of probate. All employees of the judge of probate on the effective date of this amendment shall be transferred to the employment of the county at the rate of pay and level of seniority of each employee on that date.
(c) All fees, commissions, allowances, percentages, and other charges allocated to the Judge of Probate of Monroe County shall be collected, but shall be paid into the general fund of Monroe County.
(d) The judge of probate shall perform all duties relating to the issuance of motor vehicle license plates in the county and shall perform all duties relating to the assessment and collection of ad valorem taxes on motor vehicles, which have been performed by the revenue commissioner prior to the effective date of this amendment. The revenue commissioner is relieved of all duties and responsibilities relating to the assessment and collection of taxes on motor vehicles. The judge of probate shall receive the commissions and fees currently allocated to the revenue commissioner for performing these functions, and these fees and commissions shall be deposited in the county general fund. Reporting and remitting of the collections of these fees shall be made by the judge of probate or as otherwise required by law.
(e) This amendment, upon its ratification, shall become effective the beginning of the next term of office of the judge of probate in January 2019.
§50-8.00 | PHASE-OUT OF SUPERNUMERARY PROGRAM; PARTICIPATION IN RSA
§50-10.20 | SPECIAL TAX FOR EDUCATIONAL PURPOSES
§50-10.40 | TAX FOR TOBACCO PRODUCTS
(2) An amount equal to thirty cents ($0.30) for each package of 21 to 25 cigarettes sold within the county.
(3) An amount equal to one cent ($0.01) for each cigar of any description made of tobacco or any substitute for a cigar sold in the county.
(4) An amount equal to twenty-five cents ($0.25) for the first two ounces and twenty-five cents ($0.25) for each additional ounce or fraction of an ounce contained in each individual package or can of smoking tobacco which is sold within the county.
(5) An amount equal to twenty-five cents ($0.25) for the first two ounces and twenty-five cents ($0.25) for each additional ounce or fraction of an ounce contained in each individual package or can of smokeless tobacco or snuff which is sold within the county.
(c) Every person, firm, corporation, club, or association that sells, stores, or receives for the purpose of selling or storing in Monroe County, any cigarettes, cigars, snuff, and smoking tobacco products shall add the amount of the license or privilege tax to the price of each product. It is the purpose and intent of this amendment that the tax required is, in fact, a levy on the consumer with the person, firm, corporation, club, or association that sells or stores or receives for the purpose of distributing the cigarettes, cigars, snuff, and smoking tobacco products acting merely as an agent for the collection of the tax. The dealer, storer, or distributor shall state the amount of the tax separately from the price of the cigarettes, cigars, snuff, and smoking tobacco products on all price display signs, sales or delivery slips, bills, and statements which advertise or indicate the price of the cigarettes, cigars, snuff, and smoking tobacco products.
(d) It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in the business in Monroe County for which the tax is required to fail or refuse to add to the sales price and collect from the purchaser the amount due on account of the tax, to refund or offer to refund all or any part of the amount collected, or absorb, or advertise directly or indirectly the absorption of, the tax or any portion thereof. Any person, firm, corporation, club, or association violating this subsection shall be subject to a civil penalty of not less than twenty-five dollars ($25) nor more than five hundred dollars ($500). Each act in violation of this subsection shall constitute a separate offense.
(e)
(2) The tax imposed by this amendment shall be paid by affixing stamps that are required for the payment of the tax imposed by Sections 40–25–1 to 40–25–29, inclusive, Code of Alabama 1975.
(3) The department shall have the same duties relative to the preparation and sale of stamps to evidence the payment of the tax that it has relative to the preparation and sale of stamps under Sections 40–25–1 to 40–25–29, inclusive, Code of Alabama 1975. The department may exercise the same powers and perform the same duties in the same manner relative to the collection of the tax imposed by this amendment that it does relative to the collection of that tax, as long as it is authorized and directed to do so under the resolution adopted by the commission.
(4) In accordance with Section 40–25–2, Code of Alabama 1975, in the event tobacco stamps are not available for affixing to tobacco products packages and containers, or by the authority of a duly promulgated regulation eliminating the requirement of affixing county tobacco stamps, the Commissioner of the Department of Revenue may require a monthly report in lieu of stamps to report the amount of tax due. The monthly report shall be in a form approved by the commissioner and adopted by the department under the Alabama Administrative Procedure Act, Title 41, Chapter 22 of the Code of Alabama 1975.
(5) The department may promulgate and enforce rules to effectuate the purposes of this amendment. All rules duly promulgated shall have the same force and effect of law.
(g) The proceeds from the tax imposed, less the amount or percentage of the actual cost of collection as may be agreed upon by the commissioner and the Monroe County Commission, shall be distributed to the Monroe County General Fund.
(h) This amendment shall not be construed to apply to cigarettes, cigars, snuff, smoking tobacco, and like tobacco products stored by a wholesale dealer for the purpose of resale or reshipment outside of the county which are actually resold or reshipped.
§50-11.00 | CREATION OF DISTRICTS; COLLECTION OF FEES
The county commission is further authorized to enter into agreements with volunteer fire departments within such county for fire protection and services.
Commencing with the levy for the tax year for which taxes will become due and payable on October 1, 1989, there is hereby levied, in addition to any taxes now authorized or that may be hereafter authorized by the Constitution and laws of Alabama, a fire protection tax of three mills. The fire protection tax levied herein 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 Monroe 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 and for rescue squads within the affected area. Prior to the levy of the fire protection tax in said county, there shall be submitted to the electors of said county, at a special election called for that purpose in said county, the question of whether the said tax shall be levied, and the said tax shall be authorized at such election by a majority of the qualified electors within the said county who vote at such election.
Elections on the question of the levy of a fire protection tax in said county may be held at any time and from time to time, provided, that if any such election held after the ratification of this amendment the proposal to levy the tax so submitted should be defeated then the proposal may not be submitted at another election held in said county within two years from the last election held under this amendment.
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