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45-41-141.02
Section 45-41-141.02 Establishment of districts. (a) The commission is hereby authorized at
any time and from time to time to establish one or more districts within the boundaries of
the county, to fix the boundaries of any such district, and, subject to applicable provisions
of this part, to alter the boundaries of any such district. No territory within the corporate
limits of any municipality as of the date on which the boundaries of any district are so fixed
or altered by the commission may be included within the boundaries of such district except
upon authorization by the governing body of such municipality expressed in a resolution duly
adopted by such governing body and describing the territory that may be so included within
the boundaries of such district except upon authorization by the governing body of such municipality
expressed in a resolution duly adopted by such governing body and describing the territory
that may be so included within such district (a certified copy of...
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11-88-1
Section 11-88-1 Definitions. When used in this article, the following words and phrases shall
have the following meanings, respectively, unless the context clearly indicates otherwise:
(1) APPLICANT. A natural person who files a written application with the governing body of
any county in accordance with the provisions of Section 11-88-3. (2) AUTHORITY. A public corporation
organized pursuant to the provisions of this article. (3) BOARD. The board of directors of
an authority. (4) BONDS. Bonds, notes, and certificates representing an obligation to pay
money. (5) CONCISE LEGAL DESCRIPTION. A reasonably concise description of a particular geographic
area which may be by metes and bounds or by reference to government surveys, recorded maps
and plats, municipal, county, or state boundary lines, well-defined landmarks and other monuments,
or any combination of the foregoing. (6) COUNTY. Any county in the state. (7) DETERMINING
COUNTY. Any county the governing body of which shall have made...
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11-89-1
Section 11-89-1 Definitions. When used in this chapter, the following words and phrases shall
have the following meanings, respectively, unless the context clearly indicates otherwise:
(1) APPLICANT. A natural person who files a written application with the governing body of
any county or municipality or public corporation or cooperative in accordance with the provisions
of Section 11-89-3. (2) AUTHORIZING RESOLUTION. A resolution, adopted by a governing body
in accordance with the provisions of Section 11-89-3, that authorizes the incorporation of
a district. (3) AUTHORIZING SUBDIVISION. Any county or municipality or public corporation
or cooperative the governing body of which shall have adopted an authorizing resolution. (4)
BOARD. The board of directors of a district. (5) BONDS. Bonds, notes and certificates representing
an obligation to pay money. (6) CONCISE LEGAL DESCRIPTION. A reasonably concise description
of a particular geographic area which may be by metes and bounds or by...
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11-98-1
Section 11-98-1 Definitions. (a) As used in this chapter, the following words and terms have
the following meanings, unless the context clearly indicates otherwise: (1) AUTOMATIC NUMBER
IDENTIFICATION. An enhanced 911 service capability that enables the automatic display of the
10-digit telephone number used to place a 911 call. The term includes pseudo-automatic number
identification, which means an enhanced 911 service capability that enables identification
of the subscriber. (2) CMRS. Commercial mobile radio service under Sections 3(27) and 332(d)
of the Federal Telecommunications Act of 1996, 47 U.S.C. ยง151 et seq., and Omnibus Budget
Reconciliation Act of 1993, Pub. L. 103-66, Aug. 10, 1993, 107 Stat. 312. The term includes
the term wireless and service provider by any wireless real time two-way voice communication
device, including radio-telephone communications used in cellular telephone service, personal
communication service, or the functional or competitive equivalent of a...
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45-2-244.004
Section 45-2-244.004 Duties of cigarette wholesalers, jobbers, and retailers. (a) It shall
be the duty of each wholesale dealer or jobber who sells, stores, or delivers cigarettes to
retail sellers in this county to affix to each package of cigarettes sold or delivered in
the county the designated stamp. Each wholesaler or jobber who desires to do so may purchase
the stamps from the county commission of the county at a 10 percent discount on the entire
amount of sale when the purchases are made in quantities of one thousand dollars ($1,000)
or more. The discount allowed hereby will be compensation to the wholesale dealer or jobber
for the cost of affixing the stamp to the cigarettes and for the keeping of the records required
by this subpart. All other persons, except such wholesale dealers, or jobbers, must pay the
full face amount for stamps, and no person, wholesaler, jobber, or dealer, shall be entitled
to purchase any such number of the stamps as would cause the purchase price to...
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45-49-249.04
Section 45-49-249.04 Purchase of stamps; records. (a)It shall be the duty of each wholesale
dealer or jobber who sells, stores, or delivers cigarettes to retail sellers in this county
to affix to each package of cigarettes sold or delivered in the county the designated stamp.
Each wholesaler or jobber who desires to do so may purchase the stamps from the county commission
of the county at a 10 percent discount on the entire amount of sale when the purchases are
made in quantities of two hundred dollars ($200) or more. The discount allowed hereby will
be compensation to the wholesale dealer or jobber for the cost of affixing the stamp to the
cigarettes and for the keeping of the records required by this subpart. All other persons,
except such wholesale dealers, or jobbers, must pay the full face amount for stamps, and no
person, wholesaler, jobber, or dealer, shall be entitled to purchase any such number of stamps
as would cause the purchase price to include a fraction of a cent....
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45-36A-102
Section 45-36A-102 Historic preservation commission; architectural review board; review of
building plans. (a) The governing body of the City of Scottsboro in Jackson County may adopt
ordinances, pass resolutions, or take such appropriate action as necessary to promote the
general public welfare within the city, such ordinances to protect the historic character
of the city in the manner hereinafter described.. (b) The governing body of the city, upon
the recommendation of the historic preservation commission, as provided for below, may designate
as a historic district any area, site, building, or structure within the city having an overall
atmosphere of either historic or architectural distinction, or both (c) A historic preservation
commission with the following membership, duties, and powers may be created by the city governing
body: (1) The commission shall be composed of no less than seven members who shall be selected
by the city governing body in such a manner as to serve...
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45-4-244.20
Section 45-4-244.20 County sales tax to parallel state tax; exemptions; collection and disposition
of funds; enforcement. (a) All words, terms, and phrases that are defined in Article 1 of
Chapter 23 of Title 40 shall, where used in this section have the meanings respectively ascribed
to them in Article 1 except where the context herein clearly indicates a different meaning.
In addition, the following words, terms, and phrases where used in this section shall have
the following respective meanings except where the context clearly indicates a different meaning:
(1) STATE SALES TAX STATUTES. Article 1 of Chapter 23 of Title 40, which levies a retail sales
tax for state purposes, and includes all statutes, heretofore enacted, which expressly set
forth any exemptions from the computation of the tax levied in Article 1 and all other statutes
heretofore enacted which expressly apply to, or purport to affect, the administration of Article
1 and the incidence and collection of the tax imposed...
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45-29-242.20
Section 45-29-242.20 Levy and collection of tax. (a) This section shall only apply to Fayette
County. (b) As used in this section, state sales and use tax means the tax imposed by the
state sales and use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2,
40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c)(1) The County Commission
of Fayette County may levy, in addition to all other taxes, including, but not limited to,
municipal gross receipts license taxes, a one cent privilege license tax against gross sales
or gross receipts which shall become effective on September 1, 2000. (2) The gross receipts
of any business and the gross proceeds of all sales which are presently exempt under the state
sales and use tax statutes are exempt from the tax authorized by this section. (d) The tax
levied by this section shall be collected by the State Department of Revenue at the same time
and in the same manner as state sales and use taxes are collected. On or...
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45-41-141
Section 45-41-141 Definitions. (a) The following words and phrases used in this part, and others
evidently intended as the equivalent thereof, in the absence of clear implication herein otherwise,
shall be given the following respective interpretations herein: (1) AMENDMENT 392. That certain
amendment to the Constitution of Alabama of 1901, as amended, proposed by Act 80-313 enacted
at the 1980 Regular Session of the Legislature. (2) AUTHORIZING AMENDMENT. That certain amendment
to the Constitution of Alabama of 1901, as amended, proposed by Act 88-479 enacted at the
1988 Regular Session of the Legislature. (3) CODE. The Code of Alabama 1975, as amended. (4)
COMMERCIAL BUILDING. Any building, structure, or other improvement to real property, excluding,
however, any dwelling that: a. Is subject to ad valorem taxation and has a fair market value,
according to the records of the tax assessor pertaining to state and county ad valorem taxation
for the fiscal or ad valorem tax year of the...
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