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Chapter 10. Taxation
Article 1. Miscellaneous Provisions
§25-10.00. Occupational Tax Prohibited. (Amendment 813)
No privilege or license tax on the gross receipts of any natural person derived from the conduct of a vocation, occupation, calling, or profession may be levied in DeKalb County. (Amendment 813)
Article 2. Health
§25-10.20. Special Tax for Hospitals and Public Health Purposes (Amendment 65)
If the tax is authorized by vote of a majority of the qualified electors of the county who participate in any election called for that purpose, the governing body of DeKalb county must levy and collect, in addition to all other taxes authorized by law, a special county tax, not exceeding four mills on each dollar of taxable property in the county, to be used solely for acquiring, by purchase, lease, or otherwise, constructing, operating, equipping, or maintaining county hospitals, or other public hospitals, non-profit hospitals and public health facilities, or to pay any existing debt or liability incurred by the county for such purposes. An election may be called at any time by the governing body of the county, and must be called within three months of receipt of a petition signed by not less than five per cent of the qualified electors of the county requesting that the election be called. The election shall be conducted in the manner prescribed by the governing body of the county. (Amendment 65)
Article 3. Schools
§25-10.40. Special Property Tax for Educational Purposes. (Amendment 146)
The court of county commissioners, board of revenue, or like governing body of DeKalb county shall have the power to levy and collect a special property tax, in addition to all other taxes now or hereafter authorized by the Constitution and laws of Alabama, of seven and one-half mills on each dollar's worth of taxable property in the county as assessed for state taxation during the preceding year, provided that the question of levying the tax, the purpose thereof, and the time such tax is proposed to be continued, shall have been first submitted to a vote of the qualified electors of the county and voted for by a majority of those voting at such election; and, provided further, that the total of all taxes levied for educational or school purposes in any school district of the county shall not exceed a total of fourteen and one-half mills on each dollar's worth of taxable property located in the district. If any proposal to levy the tax is defeated in any election, subsequent elections thereon may be held at any time. The election provided for herein shall be called, held, conducted, paid for, and governed otherwise in the manner provided for an election on the school district tax authorized in Sections 269.01 through 269.03, by article 7, chapter 10, Title 52, Code of Alabama (1940). The tax shall be collected in the same manner and under the same requirements and laws as the taxes of the state are collected. The proceeds of the tax authorized by this amendment shall be used exclusively for educational purposes, provided that the revenue derived from four and one-half mills of the total rate of taxation authorized herein shall be devoted only to purposes of capital outlay, and the revenue derived from the remaining three mills shall be devoted to current operating expenses. (Amendment 146)
§25-10.41. Warrants Payable from Proceeds of Special Taxes for Educational Purposes. (Amendment 210)
In addition to all other purposes for which the county board of education or any city board of education in DeKalb county is authorized by law to issue and sell warrants payable out of the proceeds from any special school tax or special tax for educational purposes generally, duly levied pursuant to this Constitution or amendments thereto, the county board of education of DeKalb county or the city board of education of any city in such county is authorized to issue and sell warrants payable out of the proceeds of such special taxes for the purpose of refinancing any deficit created by proration of school funds prior to June 1, 1962. Before any warrants are issued hereunder the existence of such deficit and the amount thereof shall be determined by the state department of examiners of public accounts and certified to the board of education desiring to issue the warrants. All warrants issued hereunder shall be issued, sold, redeemed and otherwise handled in the same manner and upon the same terms and conditions as warrants issued pursuant to article 4, chapter 10, Title 52, Code of 1940. (Amendment 210)[1]
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