Relating to Elmore County; to levy a lodging tax and room fee and provide for the collection of the tax and the distribution of the proceeds from the tax; to provide and confirm that this act is intended to be retroactive and curative; to provide that the levying and collecting of the taxes authorized by this act be approved and confirmed as of August 1, 2020; to provide that the collection of taxes pursuant to Act 2020-178 is ratified and confirmed; to provide that to the extent any amount of taxes authorized by this act was paid by a person prior to the effective date of this act, such amount shall be deemed to be legally levied and paid and shall be deemed to be a credit against the amount of taxes levied pursuant to this act; and to repeal Sections 45-26-246 through 45-26-246.04 and 45-26-246.06, and Section 45-26-246.05, Code of Alabama 1975, as last amended by Act 2022-49, which authorized the levy of a lodging tax in Elmore County.
Relating to Calhoun County; to authorize the license commissioner to void a motor vehicle license plate, decal, sales and use tax, issuance fees, interest, penalties, and costs when a check or credit card tendered by an individual, company, or other entity for payment of any motor vehicle license is found non-collectible at the time of deposit; and to provide for the reimbursement from the General Fund of Calhoun County to the License Commissioner for losses by the office of the license commissioner for errors and omissions.
Pell City, St. Clair County, repealing acts providing for the election of the Pell City Board of Education, contingent upon ratification of a constitutional amendment providing for an appointed board of education
Relating to Etowah County; to provide that the director and employees of The Etowah County Punishment and Corrections Authority have arrest powers and may make arrests in certain circumstances.
Relating to St. Clair County; to provide for the electronic filing of business personal property tax returns in the Office of the St. Clair County Revenue Commissioner; and to authorize the revenue commissioner to establish procedures for filing of the returns.