Title
Ordinance to Establish Revenue Directors Authority
Body
WHEREAS, Sections 11-51-200, et seq., Code of Alabama (1975), as amended, authorize and empower municipalities to levy a sales tax and a use tax identical to the State of Alabama’s sales tax and use tax laws, except that municipalities can set their own rates of taxation;
WHEREAS, the Sections 5-50 through 5-59 of the Code of the City of Foley established or amended certain municipal sales taxes and use taxes;
WHEREAS, Section 5-55 authorizes enforcement and collection of these taxes by the City of Foley, subject to applicable state statutes and regulations;
WHEREAS the City Council of the City of Foley has found and determined that it is in the best interests of the City set out the Revenue Department’s authority to undertake such duties.
NOW, THEREFORE, BE IT ORDAINED by the City Council of the City of Foley as follows:
SECTION 1. That Chapter 5 of the Code of the City of Foley is hereby amended by adding the following sections to Article II therein:
Chapter 5, Article II - Sales and Use Taxes
Sec. 5-57. Revenue Department generally. Except as may otherwise be provided, revenue officials shall administer and enforce chapter 5 and any other ordinance or resolution relating to revenues, business licenses, and taxes. In addition to all other powers granted or implied by this chapter, law, ordinance, resolution, or job description, revenue officials shall have the following powers and duties:
(a) To administer and enforce this chapter of the Code of the City of Foley and any other ordinance or resolution relating to revenues, business licenses, and taxes.
(b) To promulgate and issue rules, regulations, policies, and rulings approved by the revenue director that are allowed by law in furtherance of the administration of this chapter and any other ordinance or resolution relating to revenues, business licenses, and taxes.
(c) To issue or enter all levies, notices, licenses, assessments, and ...
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