AGO 1996-111.

• Case Date: January 26, 1996
• Court: Alabama

Alabama Attorney General Opinions 1996. AGO 1996-111. 1996-111January 26, 1996Honorable Roy Smith Member, Alabama Senate District No. 10 753 Forrest Avenue Gadsden, AL 35901 Counties - Taxation - Private Work - Sales Tax - Liquidation The Etowah County Commission may either use its own employees to administer, collect, and enforce the one-cent sales tax or may contract for this service.Dear Senator Smith: This opinion is issued in response to your request for an opinion from the Attorney General. QUESTION Please give your opinion as to whether The Etowah County Commission is complying with the intent of the Legislature in collecting this tax. FACTS AND ANALYSIS Your request presents the following additional information: "A special one cent sales tax was passed in 1995 for Etowah County. A copy of that bill is attached. "Lines 3, 4, and 5 on Page 2 of the bill express the intent of the legislative delegation that The Etowah County Commission shall administer, collect, and enforce this tax. The County Commission has interpreted this to mean that they have the latitude to contract the collecting of the tax with a firm in Hartselle, Alabama, for a fee of somewhere around $130,000.00 annually. The reason for specifying that The County Commission collect this tax was to save money since the previous one cent sales tax has been...