40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division and
from the computation of the amount of the tax levied, assessed, or payable under this division
the following: (1) The gross proceeds of the sales of lubricating oil and gasoline as defined
in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...

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11-43-141
Section 11-43-141 Operation, etc., beyond corporate limits and police jurisdiction - Emergencies;
liabilities, exemptions, etc. Whenever the necessity arises during any emergency resulting
from fire or other public disaster, the firemen of any city or town may, together with all
necessary equipment, lawfully go or be sent beyond the corporate limits and police jurisdiction
of such city or town to any point within the State of Alabama to assist in meeting such emergency.
In such event the acts performed for such purpose by such firemen and the expenditures made
for such purpose by such city or town shall be deemed conclusively to be for a public and
governmental purpose and all of the immunities from liability enjoyed by a city or town when
acting through its firemen for a public or governmental purpose within its corporate limits
and police jurisdiction shall be enjoyed by it to the same extent when such city or town is
so acting under this section or under other lawful authority...
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45-26A-30
Section 45-26A-30 Police jurisdiction outside corporate limits. The police jurisdiction of
the City of Millbrook outside of the corporate limits of the city shall not include any territory
in Autauga County; nor shall the City of Millbrook exercise police powers or taxing powers
outside of the corporate limits in the police jurisdiction of the City of Millbrook in any
territory in Autauga County or over or on any person or property or business, trade, or profession
outside of the corporate limits of the City of Millbrook in Autauga County; nor shall the
City of Millbrook levy, fix, or collect any license or fee of any kind outside of the corporate
limits in the police jurisdiction of the City of Millbrook in any territory in Autauga County;
nor shall any ordinance of the City of Millbrook enforcing police or sanitation regulations
or prescribing fines or penalties for violations thereof have any force or effect outside
of the corporate limits in the police jurisdiction of the City of...
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45-9A-60
Section 45-9A-60 Police jurisdiction beyond corporate limits. The police jurisdiction of the
City of Valley in Chambers County shall extend to the adjoining territory within a mile and
a half of the corporate limits of such city. Provided, however, that such police jurisdiction
shall not extend beyond the boundaries of Chambers County. (Act 81-1020, 2nd S. Sess., p.
208, §1.)...
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45-39-221.07
Section 45-39-221.07 Distribution of county lodging tax. The State Department of Revenue shall
distribute the net proceeds of the county lodging tax as provided in this section: (1) Prior
to the organization of the tourism board hereunder, the net proceeds of the county lodging
tax collected from persons and businesses operating in the corporate limits or planning jurisdiction
of any municipality shall be distributed to that municipality; and the net proceeds of the
county lodging tax collected from persons and businesses operating in the county, but not
within the corporate limits or planning jurisdiction of any municipality, shall be distributed
to the county. This subdivision shall become operative on June 1, 2014, but subject, however,
to the effectuation of the succeeding provisions of this section. (2)a. Subsequent to the
organization of the tourism board hereunder, there shall be distributed directly to the tourism
board 75 percent of the net proceeds of the county lodging tax...
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45-1-233
Section 45-1-233 Police jurisdiction within Autauga County. No municipality whose corporate
limits do not lie within or extend into and embrace and include a portion of Autauga County
shall have or exercise police jurisdiction within Autauga County; nor shall the municipality
exercise police jurisdiction, police powers or taxing powers within Autauga County or over
or on any person in Autauga County or property or business or trade or profession in Autauga
County; nor shall the municipality levy, fix, or collect any license or fee of any kind in
Autauga County; nor shall any ordinance of the municipality enforcing police or sanitation
regulations or prescribing fines or penalties for violation thereof have force or effect in
Autauga County. (Act 98-302, p. 496, §1.)...
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45-19-234
Section 45-19-234 Police jurisdiction within Coosa County. No municipality whose corporate
limits do not lie within or extend into and embrace and include a portion of Coosa County
shall have or exercise police jurisdiction within Coosa County; nor shall any such municipality
exercise police jurisdiction, police powers, or taxing powers within Coosa County or over
or on any person in Coosa County or property or business or trade or profession in Coosa County;
nor shall any such municipality levy, fix, or collect any license or fee of any kind in Coosa
County; nor shall any ordinance of any such municipality enforcing police or sanitation regulations
or prescribing fines or penalties for violation thereof have force or effect in Coosa County.
(Act 80-275, p. 362, §1.)...
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45-1A-42
Section 45-1A-42 Police jurisdiction in Prattville and Millbrook. (a) Except as provided in
subsection (b), the police jurisdiction of the City of Prattville outside of the corporate
limits of the city shall not include any territory in Elmore County; nor shall the City of
Prattville exercise police powers or taxing powers outside of the corporate limits in the
police jurisdiction of the City of Prattville in any territory in Elmore County or over or
on any person or property or business, trade, or profession outside of the corporate limits
of the City of Prattville in Elmore County; nor shall the City of Prattville levy, fix, or
collect any license or fee of any kind outside of the corporate limits in the police jurisdiction
of the City of Prattville in any territory in Elmore County; nor shall any ordinance of the
City of Prattville enforcing police or sanitation regulations or prescribing fines or penalties
for violations thereof have any force or effect outside of the corporate...
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11-51-91
Section 11-51-91 Licenses for business, etc., conducted outside corporate limits of municipality.
(a) Any municipality may adopt an ordinance to fix and collect licenses for any business,
trade, or profession done within the police jurisdiction of the municipality but outside the
corporate limits thereof; provided, that the amount of the licenses shall not be more than
one half the amount charged and collected as a license for like business, trade, or profession
done within the corporate limits of the municipality, fees and penalties excluded; and provided
further, that the total amount of the licenses shall not be in an amount greater than the
cost of services provided by the municipality within the police jurisdiction. All licenses
adopted pursuant to this section shall be assessed to all businesses, trades, or professionals
within the police jurisdiction. No license adopted after September 1, 2015, in the police
jurisdiction shall take effect until a 30-day notice has been given of...
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45-26-234
Section 45-26-234 Police jurisdiction within Elmore County. That no municipality whose corporate
limits do not lie within or extend into and embrace and include a portion of Elmore County
shall have or exercise police jurisdiction within Elmore County; nor shall any such municipality
exercise police jurisdiction, police powers, or taxing powers within Elmore County or over
or on any person in Elmore County or property or business or trade or profession in Elmore
County; nor shall any such municipality levy, fix, or collect any license or fee of any kind
in Elmore County; nor shall any ordinance of any such municipality enforcing police or sanitation
regulations or prescribing fines or penalties for violation thereof have force or effect in
Elmore County. (Act 81-192, p. 227, §1.)...
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