Alabama Codes

Title 45 - Local Laws

Chapter 1 - Barbour County

  • Article 1 General and Miscellaneous Provisions.
    • Section 45-3-10 Disclaimer
      (a) This chapter endeavors to add to the Code of Alabama 1975, all Barbour County local laws enacted after 1978 and all Barbour County ...
  • Article 2 Alcoholic Beverages.
    • Part 1 Containers.
      • Section 45-3-20 Beer or ale container size limits; taxes
        In Barbour County, in addition to all other containers provided for by law, beer or ale may be sold in containers that do not ...
    • Part 2 Sell or Dispense.
      • Section 45-2-21 Draft or keg beer or malt beverages; permits
        The Alabama Alcoholic Beverage Control Board may, in its discretion, grant permits to licensed clubs and retailers to sell or dispense draft or keg ...
  • Article 3 Boards and Commisions.
  • Article 4 Business, Labor, and Occupations.
  • Article 5 Constables.
  • Article 6 Coroner.
    • Part 1 Compensation.
      • Section 45-3-60 Expense and mileage allowance
        In addition to any compensation or expense allowance now provided by Section 12-19-192, the Coroner of Barbour County shall receive an expense allowance and ...
    • Part 2 Deputies.
      • Section 45-3-61 Appointment; oath; fees for services
        (a) The Coroner of Barbour County may appoint one or more deputies, as deemed necessary, who shall hold office at the pleasure of the ...
  • Article 7 County Commission.
    • Section 45-3-70 Membership; qualifications; chairperson; terms
      After May 2, 2001, the Barbour County Commission shall continue to be composed of seven members elected from seven districts as currently provided and ...
    • Section 45-3-70.01 Expense allowance
      THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER. IT HAS NOT BEEN CODIFIED BY THE LEGISLATURE. The members of the Barbour County Commission, upon ...
  • Article 8 Courts.
    • Part 1 Circuit Courts.
      • Section 45-3-80 Written plea of not guilty; waiver of arraignment
        (a) The provisions of this section shall apply only to the 3rd Judicial Circuit of Alabama. (b) If a defendant in a criminal case ...
    • Part 2 Compensation.
      • Division 1 Judges, Expense Allowance.
        • Section 45-3-81 Expense allowances
          The circuit judge serving Barbour County shall receive a three hundred dollar ($300) per month expense allowance. The district attorney serving Barbour County shall ...
      • Division 2 Judges, Salary Supplement.
        • Section 45-3-81.20 Supplementary salary
          Immediately upon May 6, 1980, the circuit judge and the district court judge of Barbour County shall both receive a supplemental salary, payable in ...
    • Part 3 District Attorney.
      • Division 1 Compensation.
        • Section 45-3-82 Supplementary salary
          Immediately upon April 21, 1982, the district attorney may, at the discretion of the county commission, receive a supplemental salary, payable in equal monthly ...
      • Division 2 Investigators.
        • Section 45-3-82.20 Appointment; power and authority; payment
          The District Attorney of the Third Judicial Circuit composed of Barbour and Bullock Counties may appoint a chief investigator and from time to time ...
      • Division 3 Pretrial Diversion Program.
        • Section 45-3-82.40 Established; discretionary powers; supervision and control
          (a) The District Attorney of the Third Judicial Circuit of Alabama may establish a pretrial diversion program. (b) All discretionary powers endowed by the ...
        • Section 45-3-82.41 Definitions
          For purposes of this subpart, the following terms shall have the following meanings: (1) DISTRICT ATTORNEY. The elected District Attorney of the Third Judicial ...
        • Section 45-3-82.42 Applicants for admittance
          (a) A person charged with a criminal offense specified in subsection (b) whose jurisdiction is in the circuit or district court of the Third ...
        • Section 45-3-82.43 Standards for admission
          (a) Admittance to the pretrial diversion program shall be appropriate in any of the following instances: (1) The offender is 18 years of age ...
        • Section 45-3-82.44 Admission into program
          (a) Prior to being admitted to the pretrial diversion program or as a part of the district attorney's evaluation process, an applicant may be ...
        • Section 45-3-82.45 Program requirements
          (a) An offender who enters into the pretrial diversion program shall satisfy each of the following requirements: (1) Voluntarily waive, in writing, and contingent ...
        • Section 45-3-82.46 Time for application
          (a) Except for traffic offenses, an offender shall make application to the pretrial diversion program no later than 21 days after his or her ...
        • Section 45-3-82.47 Costs and fees
          (a) An applicant may be assessed a fee to be established by the district attorney when the applicant is approved for the program. The ...
        • Section 45-3-82.48 Self-improvement programs; testing
          The district attorney and the offender may enter into an agreement as a part of the pretrial diversion program that the offender be admitted ...
        • Section 45-3-82.49 Written agreement; other terms and conditions
          (a) In any case in which an offender is admitted into a pretrial diversion program, there shall be a written agreement between the district ...
        • Section 45-3-82.50 Pretrial Diversion Program Fund
          The district attorney shall establish a Pretrial Diversion Program Fund. The district attorney shall use the funds in the Pretrial Diversion Program Fund to ...
        • Section 45-3-82.51 Violations; waiver
          (a) If the offender violates any condition of the pretrial diversion program agreed to in writing by the offender, the district attorney may terminate ...
        • Section 45-3-82.52 Liability of district attorney
          The district attorney shall have no liability, criminal or civil, for the conduct of any offender while participating in the pretrial diversion program. ...
        • Section 45-3-82.53 Funding
          The pretrial diversion program may apply for and accept grant funding applicable to the aims of the program and may receive funding or appropriations ...
        • Section 45-3-82.54 Advisory board
          The district attorney may form an advisory board to assist in the determination of appropriate pretrial diversion candidates. The district attorney shall retain the ...
    • Part 4 Court Costs.
      • Section 45-3-83 Additional fees; collection; use
        In Barbour County, in addition to all other fees, there shall be taxed as costs the sum of three dollars ($3) in each civil ...
    • Part 5 Probate Court.
      • Division 1 Boat Licenses.
        • Section 45-3-84 Issuance by mail; additional issuance fee
          The Judge of Probate of Barbour County may issue boat licenses, pursuant to Chapter 5, Title 33, by mail and may collect an additional ...
      • Division 2 Chief Clerk.
        • Section 45-3-84.20 Authority to employ chief clerk
          (a) The County Commission of Barbour County is authorized to employ a chief clerk to work in the office of the probate judge and ...
      • Division 3 Judge of Probate Compensation.
        • Section 45-3-84.40 Salary
          (a) Commencing with the next term of office, in lieu of any other fees, compensation, or expense allowances, the Judge of Probate of Barbour ...
      • Division 4 Motor Vehicle Licenses.
        • Section 45-3-84.60 Assessment and collection of taxes
          The Judge of Probate of Barbour County shall perform all duties relative to the assessment and collection of taxes on motor vehicles, motor vehicle ...
        • Section 45-3-84.61 Bond of judge of probate
          Before entering upon the additional duties imposed by this subpart the judge of probate shall execute an additional bond in a sum prescribed by ...
        • Section 45-3-84.62 Office and supplies
          The Barbour County Commission shall furnish suitable quarters or additional space if necessary for the efficient performance of the additional duties of the judge ...
        • Section 45-3-84.63 Collection of fees
          The judge of probate shall charge and collect the same fee that is prescribed in the general law for a like service when performed ...
        • Section 45-3-84.64 Ad valorem and sales taxes - Collection
          To prevent motor vehicles from escaping taxation and to provide for the more efficient assessment and collection of taxes due on motor vehicles, no ...
        • Section 45-3-84.65 Ad valorem and sales taxes - Certificate of assessment; valuation; disposition of funds
          (a) Every person, firm, or corporation residing in or owning a motor vehicle which is principally used in Barbour County who desires to operate ...
        • Section 45-3-84.66 Books, records, and blanks
          The State Comptroller, the State Department of Revenue, and the State Department of Finance shall furnish the judge of probate all books, records, and ...
        • Section 45-3-84.67 Fees and commissions
          The judge of probate shall receive for the assessing and collecting of state and county ad valorem taxes and sales taxes on motor vehicles, ...
        • Section 45-3-84.68 Application for renewal
          The judge of probate may mail to any person to whom a motor vehicle license has been previously issued an application for renewal of ...
        • Section 45-3-84.69 Construction of subpart
          Notwithstanding the foregoing, nothing in this subpart shall be construed to increase the taxes and fees of motor vehicles, motor vehicle titles, and non-motorized ...
      • Division 5 Recording Fees.
        • Section 45-3-84.90 Special recording fee - Beginning May 5, 1992
          On and after May 5, 1992, and upon the passage of a resolution by the county commission at a regularly scheduled meeting authorizing the ...
        • Section 45-3-84.91 Special recording fee - Beginning April 15, 1982
          On and after April 15, 1982, a special recording fee of one dollar ($1) shall be paid and collected by its judge of probate ...
      • Division 6 Recording System.
        • Section 45-3-84.110 Purpose
          This subpart shall apply only in Barbour County. The purpose of the subpart is to facilitate the use of public records in property transactions ...
        • Section 45-3-84.111 Definitions
          The following words and phrases when used in this subpart shall have the following meanings: (1) GENERAL PROPERTY INSTRUMENT. A real property instrument that ...
        • Section 45-3-84.112 Improved recording, archiving and retrieval system
          The judge of probate may provide for the installation and thereafter for the maintenance of an improved recording, archiving, and retrieval system in the ...
        • Section 45-3-84.113 Official record of instruments
          Following the effective installation date, real property instruments, personal property instruments, and other documents and records to be recorded, archived, and retrieved with computer-generated ...
        • Section 45-3-84.114 Existing laws and statutes continued in effect
          All laws of Alabama relating to the recording of real property instruments, personal property instruments, general property instruments, miscellaneous instruments, and other instruments and ...
        • Section 45-3-84.115 Initial installation costs
          The initial installation costs shall be paid entirely out of the special recording fees. Nothing contained in this section, however, shall prohibit the county ...
        • Section 45-3-84.116 Special recording and filing fee
          Effective immediately after August 1, 1998, a special recording and filing fee of five dollars ($5) shall be paid to and collected by the ...
        • Section 45-3-84.117 Disposition of funds
          Effective August 1, 1998, any and all revenues generated either directly or indirectly due to the use of or access to the improved recording, ...
      • Division 7 Transaction Fees.
        • Section 45-3-84.140 Additional special transaction fee
          In addition to all other fees and costs provided by law, a special transaction fee not exceeding three dollars ($3) shall be paid to ...
  • Article 9 Economic and Industrial Development and Tourism.
  • Article 10 Education.
    • Section 45-3-100 Board of education; monthly compensation
      In lieu of all other compensation authorized by law, including expenses incurred in attending meetings, each member of the Barbour County Board of Education ...
  • Article 11 Elections.
    • Part 1 Board of Registrars.
      • Section 45-3-110 Board of registrars; daily compensation
        The compensation of each member of the Board of Registrars of Barbour County, excluding the usual compensation paid by the state, may be up ...
      • Section 45-3-110.01 Appointment of additional members
        The Barbour County Commission may appoint additional members to the board of registrars pursuant to subsection (b) of Section 17-4-150. ...
  • Article 12 Employees.
    • Section 45-3-120 Purpose
      It is the purpose of this article to create and establish a county-wide personnel system in Barbour County based on principles of human resource ...
    • Section 45-3-120.01 Definitions
      For purposes of this article, the following words and terms shall have meanings ascribed to them as follows: (1) CLASSIFIED EMPLOYEE. An individual who ...
    • Section 45-3-120.02 Establishment and guidelines
      There is established a personnel system for Barbour County based on the following principles: (1) Recruiting, selecting, and advancing employees based on their ability, ...
    • Section 45-3-120.03 Personnel system
      All personnel activities required to create and administer the personnel system authorized by this article shall be based upon rules, policies, and procedures adopted ...
    • Section 45-3-120.04 Continuation of employment
      The employment of all individuals covered by this article shall be contingent upon: (1) Availability of funds. (2) Need for the work to be ...
    • Section 45-3-120.05 Administration by the county commission
      Under the personnel system, the appointing authority in Barbour County shall be the Barbour County Commission. The county commission may also designate other appointing ...
    • Section 45-3-120.06 Appointing authority
      Under the personnel system, the appointing authority in Barbour County shall be the Barbour County Commission. The county commission may also designate other appointing ...
    • Section 45-3-120.07 Personnel board - Membership; eligibility term clerical and administrative support; meetings
      (a) There is created the Barbour County Personnel Board. The personnel board shall be composed of five persons. The board members shall be registered ...
    • Section 45-3-120.08 Personnel board - Procedure for appeals
      (a) The personnel board shall hear all appeals from final personnel action as requested by an affected and eligible employee. Eligible employees shall include ...
    • Section 45-3-120.09 Employment
      (a) All classified employees shall be hired from a list of job applicants who meet the job related qualifications for a vacancy. Other employees ...
    • Section 45-3-120.10 Political activity
      Any employee may participate in city or state political activities to the same extent that any citizen of Alabama may so participate. This activity ...
    • Section 45-3-120.11 Subsequently created elected office
      For the purpose of this article, the elected offices in Barbour County are: The county commission, sheriff, tax assessor, and the tax collector. Any ...
  • Article 13 Engineer, County.
  • Article 14 Fire Protection and Emergency Medical Services.
    • Section 45-3-140 THIS IS NOT IN THE CURRENT CODE SUPPLEMENT
      The provisions of this article shall apply to all portions of Barbour County except that portion of Barbour County which lies within the city ...
    • Section 45-3-140.01 THIS IS NOT IN THE CURRENT CODE SUPPLEMENT
      The Legislature declares that volunteer fire departments and the Barbour County Firefighters Association that receive funds pursuant to this article are nonprofit organizations which ...
    • Section 45-3-140.02 THIS IS NOT IN THE CURRENT CODE SUPPLEMENT
      The purposes and use of funds generated by this article are to enable all participating volunteer fire departments in Barbour County to lower their ...
    • Section 45-3-140.03 THIS IS NOT IN THE CURRENT CODE SUPPLEMENT
      (a) There is levied on the owner of each residence or dwelling in Barbour County, a fire protection service fee of thirty dollars ($30) ...
    • Section 45-3-140.04 THIS IS NOT IN THE CURRENT CODE SUPPLEMENT
      The fire protection service fee shall be collected, administered, and enforced in the same manner, and under the same requirements and laws as are ...
    • Section 45-3-140.05 THIS IS NOT IN THE CURRENT CODE SUPPLEMENT
      An eligible volunteer fire department, for the purposes of this article, shall mean a certified nonprofit volunteer fire department located in Barbour County that ...
    • Section 45-3-140.06 THIS IS NOT IN THE CURRENT CODE SUPPLEMENT
      Funds paid to the county volunteer fire departments shall only be expended for fire protection services, including training, supplies, and equipment. The funds may ...
    • Section 45-3-140.07 THIS IS NOT IN THE CURRENT CODE SUPPLEMENT
      Upon dissolution or abandonment of any eligible volunteer fire department, any remaining funds derived from this article or any assets purchased with funds derived ...
    • Section 45-3-140.08 THIS IS NOT IN THE CURRENT CODE SUPPLEMENT
      The personnel of volunteer fire departments or the volunteer fire association provided for in this article shall not be considered employees, servants, or agents ...
  • Article 15 Gambling.
  • Article 16 Government Finance and Operations.
  • Article 17 Health and Environment.
    • Part 1 Board of Health Environmental Services Fees.
      • Section 45-3-170 Environmental services fees
        The Barbour County Board of Health shall designate the environmental services by the Barbour County Health Department for which a fee may be levied ...
    • Part 2 Nuisances.
      • Section 45-3-171 Applicability
        The provisions of this part shall only apply to any municipality located in Barbour County, Alabama. ...
      • Section 45-3-171.02 Weeds may be declared a public nuisance and abated
        All weeds growing upon streets, sidewalks, or upon private property within any municipalities located in Barbour County, Alabama, which bear seeds of a wingy ...
      • Section 45-3-171.04 Report of appropriate city official; resolution declaring a public nuisance
        The term appropriate city official as used in Section 45-3-171.02 to 45-3-171.14, inclusive, shall mean any city official or employee designated by the mayor ...
      • Section 45-3-171.06 Notice to owner; contents; posting of signs
        After the passage of a resolution, the appropriate city official shall send notice of the action to the last person or persons, firm, association, ...
      • Section 45-3-171.08 Hearings on weeds
        Within the time specified in the notice, but not more than 14 days from the date the notice is given, any person, firm, or ...
      • Section 45-3-171.10 Entry of municipal employees and agents on property to abate nuisance; abatement by private contractor
        If the nuisance on the property has not been abated within 14 days after the city governing body's resolution, the major of the city ...
      • Section 45-3-171.12 Accounting of cost of abatement
        The appropriate city official shall given an itemized written report to the city governing body regarding the cost of abating the nuisance. The cost ...
      • Section 45-3-171.14 Cost of constitute weed lines; report to revenue commissioner; amounts to be included in tax bills; collection
        The confirmed cost of abatement shall hereinafter be referred to as a weed lien and thus made and confirmed shall constitute a weed lien ...
      • Section 45-3-171.16 Demolition of unsafe structures
        Any municipality located in Barbour County, Alabama, shall have authority, after notice provided herein, to move or demolish buildings and structures, or parts of ...
      • Section 45-3-171.18 Appropriate city officials
        The term appropriate city official as used in Sections 45-3-171.16 to 45-3-171.26, inclusive, shall mean any city building official or deputy and any other ...
      • Section 45-3-171.20 Hearings on unsafe structures; orders; appeals
        (a) Within the time specified in the notice, but not more than 30 days from the date the notice is given, any person, firm, ...
      • Section 45-3-171.22 Report of cost of demolition; adoption of resolution fixing costs; proceeds of sale of salvaged materials; objections to finding of cost; notice
        Upon demolition of the building or structure, the appropriate city official shall make an itemized written report to the governing body of the cost ...
      • Section 45-3-171.24 Assessment of costs; sale and redemption of lots
        The city shall have the power to assess the costs authorized herein against any lot or lots, parcel or parcels of land purchased by ...
      • Section 45-3-171.26 Payment of assessments
        Payment of any assessment, or if delinquent, the collection of the assessment, shall be made in the manner and as provided for the payment ...
      • Section 45-3-171.28 Part cumulative in nature
        This part shall be cumulative in its nature, and in addition to any and all power and authority which any city may have under ...
  • Article 18 Highways and Bridges.
  • Article 19 Legislature.
  • Article 20 Licenses and Licensing.
    • Part 1 License Inspector Mobile Home Fees.
      • Section 45-3-200 Citation issuance fee
        The Barbour County Commission is hereby authorized and empowered to impose, by resolution duly adopted and spread upon its minutes, a citation issuance fee ...
  • Article 21 Motor Vehicles and Transportation.
  • Article 22 Parks, Historic Preservation, Museums, and Recreation.
  • Article 23 Sheriff.
    • Part 1 Compensation.
      • Division 1 Clerk.
        • Section 45-3-230 Selection and compensation
          The County Commission of Barbour County, Alabama, is authorized to compensate the clerk in the sheriff's office in Clayton, Alabama, to be paid out ...
      • Division 2 Secretary.
        • Section 45-3-230.20 Secretary
          The Barbour County Commission is hereby authorized and empowered to employ a secretary who shall work in the office of the sheriff. Such employee ...
      • Division 3 Sheriff.
        • Section 45-3-230.40 Compensation
          (a) Commencing with the next term of office, the Sheriff of Barbour County shall be paid a salary of forty-seven thousand five hundred dollars ...
    • Part 2 Jails.
      • Division 1 Feeding of Prisoners.
        • Section 45-3-231 Responsibility of sheriff
          The Sheriff of Barbour County shall be responsible for feeding prisoners and shall be entitled to keep and retain the allowances payable by the ...
      • Division 2 Jail Store.
        • Section 45-3-231.20 Jail canteen and inmate telephone system; Sheriff's Jail Fund; accounting and use of proceeds
          (a) The Sheriff of Barbour County or the authorized agents of the sheriff may operate a jail canteen and inmate telephone system within the ...
    • Part 3 Pistol Permit.
      • Section 45-3-232 Permit fee; Sheriff's Fund; disposition of funds
        (a) In Barbour County the fee for issuance of a permit to carry a pistol in a vehicle or concealed on or about the ...
    • Part 4 Service of Process.
      • Section 45-3-233 Contracts with private, public, or governmental entities
        The Sheriff of Barbour County, except for warrants for arrest, may contract with or enter into contract or agreement with a private, public, or ...
      • Section 45-3-233.01 Additional service of process fee
        (a) In addition to all existing charges, fees, judgments, and costs of court, the clerk, sheriff, or other appropriate court official in the civil ...
      • Section 45-3-233.02 Disposition of funds
        The Barbour County Commission may use the monies generated by this part for law enforcement purposes in Barbour County, including contracting with or entering ...
  • Article 24 Taxation.
    • Part 1 Board of Equalization.
      • Section 45-3-240 Compensation
        The County Commission of Barbour County is authorized to compensate members of the board of equalization up to thirty dollars ($30) per diem as ...
    • Part 2 Real Property.
      • Section 45-3-241 Procedure for sale and redemption of lands
        (a) The provisions of this section shall apply to Barbour County. (b) The procedure for selling and redeeming lands for taxes in such county ...
    • Part 3 Revenue Commissioner.
      • Section 45-3-242 Election of commissioner
        Effective October 1, 1997, or upon occurrence of a vacancy in either the office of tax assessor or tax collector, there shall be a ...
      • Section 45-3-242.01 Powers and duties
        The revenue commissioner shall perform all acts, duties, and functions required by law to be performed either by the tax assessor or by the ...
      • Section 45-3-242.02 Deputies, clerks, and assistants
        When approved by the county commission, the revenue commissioner may appoint and fix the duties and compensation of a sufficient number of deputies, clerks, ...
      • Section 45-3-242.03 Oath of office; bond
        Before entering upon the duties of the office, the revenue commissioner shall take the oath of office prescribed by Article XVI of the Constitution ...
      • Section 45-3-242.04 Office space, equipment, etc
        The county commission shall provide adequate office space for the revenue commissioner, and shall also provide all stationery, equipment, and office supplies, not otherwise ...
      • Section 45-3-244.05 Collection of fees and taxes; compensation
        All laws, rules, and regulations of the Department of Revenue, relating to the manner and time of payment of the tax levied by Section ...
      • Section 45-3-242.06 Transitional provisions
        The offices of the Tax Assessor and Tax Collector of Barbour County are abolished effective the first day of October 1997, or upon the ...
      • Section 45-3-242.07 Purpose of part
        It is the purpose of this part to promote the public convenience in Barbour County by consolidating the offices of Tax Assessor and Tax ...
    • Part 4 Tax, Ad Valorem [Special Transaction Fee].
      • Section 45-3-243 Special transaction fee
        In addition to all other fees and costs provided by law, a special transaction fee not exceeding three dollars ($3) shall be paid to ...
    • Part 5 Tax, Tobacco
      • Division 1 1990 Tax.
        • Section 45-3-244 County privilege, license, or excise tax - Established
          There is hereby imposed upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco or certain tobacco products in ...
        • Section 45-3-244.01 County privilege, license, or excise tax - Purpose and intent
          Upon adoption of a resolution by the Barbour County Commission, every person, firm, corporation, club, or association that sells, stores, or receives for the ...
        • Section 45-3-244.02 County privilege, license, or excise tax - Failure to add or levy tax; penalty
          It shall be unlawful for any dealer, storer or distributor engaged in or continuing in Barbour County in the business for which the tax ...
        • Section 45-3-244.03 County privilege, license, or excise tax - Tax stamps
          The tax hereby authorized shall be paid by affixing stamps as is required for the payment of the tax imposed by Section 40-25-1 through ...
        • Section 45-3-244.04 Rules and regulations
          The State Department of Revenue is hereby authorized to promulgate and enforce rules and regulations to effectuate the purposes of this subpart. All such ...
        • Section 45-3-244.05 Applicability of Department of Revenue law, rules or regulations
          All laws, rules, and regulations of the Department of Revenue, relating to the manner and time of payment of the tax levied by Section ...
        • Section 45-3-244.06 Disposition of funds
          The proceeds from the tax hereby authorized less the actual cost of collection not to exceed five per centum shall be paid by the ...
        • Section 45-3-244.07 Construction and application of subpart
          (a) None of the provisions of this subpart shall be applied in such manner as to be in violation with the commerce or other ...
      • Division 2 2003 Tax.
        • Section 45-3-244.30 County privilege, license, or excise tax - Established
          The Barbour County Commission may impose on every person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes tobacco or tobacco products ...
        • Section 45-3-244.31 County privilege, license, or excise tax - Purpose and intent
          Every person, firm, corporation, club, or association that sells, stores, or receives, for the purpose of selling or storing in Barbour County, any cigarettes, ...
        • Section 45-3-244.32 County privilege, license, or excise tax - Failure to add or levy tax; penalty; tax stamps; rules and regulations
          (a) It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in the business in Barbour County for which the ...
        • Section 45-3-244.33 Applicability of department laws, rules or regulations
          All laws, rules, and regulations of the department relating to the manner and time of payment of the tax levied by Sections 40-25-1 to ...
        • Section 45-3-244.34 Disposition of funds
          The proceeds from the tax authorized, less the amount or percentage of the actual cost of collection as may be agreed upon by the ...
        • Section 45-3-244.35 Construction and application of subpart
          This subpart shall not be construed to apply to cigarettes, cigars, snuff, smoking tobacco, and like tobacco products stored by a wholesale dealer for ...
  • Article 25 Utilities.
  • Article 26 Zoning and Planning.