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45-13-120
Section 45-13-120 Compensation; election; oath and bond; office space, equipment; chief clerk;
powers and duties; issuance of licenses; disposition of funds. (a)(1) Effective October 1,
1991, there is hereby created the office of commissioner of licenses. The salary of the commissioner
of licenses shall be in the amount of thirty-six thousand dollars ($36,000) annually. The
annual salary shall be payable in equal biweekly installments from the general funds of the
county, as all other county employees are paid. (2) The office of commissioner of licenses
shall be established upon the occurrence of a vacancy before October 1, 1991, in either the
office of tax assessor or tax collector, then, in that event, the officer remaining after
the office of revenue commissioner is established, shall be the license commissioner for the
remainder of the unexpired term for which he or she was elected as either tax assessor or
as tax collector, as the case may be, and the license commissioner shall be...
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40-2-11
Section 40-2-11 Powers and duties generally. It shall be the duty of the Department of Revenue,
and it shall have the power and authority, in addition to the authority now in it vested by
law: (1) To have and exercise general and complete supervision and control of the valuation,
equalization, and assessment of property, privilege, or franchise and of the collection of
all property, privilege, license, excise, intangible, franchise, or other taxes for the state
and counties, and of the enforcement of the tax laws of the state, and of the several county
tax assessors and county tax collectors, probate judges, and each and every state and county
official, board, or commission charged with any duty in the enforcement of tax laws, to the
end that all taxable property in the state shall be assessed and taxes shall be imposed and
collected thereon in compliance with the law and that all assessments on property, privileges,
intangibles, and franchises in the state shall be made in exact...
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27-61-1
Section 27-61-1 Surplus Lines Insurance Multi-State Compliance Compact. The Surplus Lines Insurance
Multi-State Compliance Compact Act is enacted into law and entered into with all jurisdictions
mutually adopting the compact in the form substantially as follows: PREAMBLE WHEREAS, with
regard to Non-Admitted Insurance policies with risk exposures located in multiple states,
the 111th United States Congress has stipulated in Title V, Subtitle B, the Non-Admitted and
Reinsurance Reform Act of 2010, of the Dodd-Frank Wall Street Reform and Consumer Protection
Act, hereafter, the NRRA, that: (A) The placement of Non-Admitted Insurance shall be subject
to the statutory and regulatory requirements solely of the insured's Home State, and (B) Any
law, regulation, provision, or action of any State that applies or purports to apply to Non-Admitted
Insurance sold to, solicited by, or negotiated with an insured whose Home State is another
State shall be preempted with respect to such application;...
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11-42-76
Section 11-42-76 Entitlement of persons in territory exempt from taxation to benefits derived
from city taxes. No person residing in territory exempt from taxation in the city shall be
entitled to receive any of the benefits derived from taxes paid to the city; except, that
as far as practicable it shall be the duty of the city to give police and fire protection
to persons and property in the exempt district. (Code 1907, §1109; Code 1923, §1803; Code
1940, T. 37, §172.)...
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11-42-88
Section 11-42-88 Provisions of article deemed contract between city and persons, etc., in territory
exempt from taxation; conferral of other rights and powers as to exempt territory upon city;
right of persons residing in exempt territory to enforce article against city. (a) The provisions
of this article shall be held to be a contract by and between the city and persons or corporations
owning property in the territory exempt from taxation under the provisions of this article
and no amendment hereof or subsequent law shall confer upon the city other or different rights
and powers as to such territory as is exempt from taxation so long as such territory remains
exempt from taxation under the provisions of this article. (b) Any person residing in or owning
property in the territory exempt from taxation under the provisions of this article shall
have the right in any court having jurisdiction to prevent the city from exercising any other
or different powers in the territory exempt from...
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11-42-73
Section 11-42-73 Creation, etc., of wards; election of aldermen or representatives. (a) The
council or governing body of the city shall create new wards (as many as may be deemed to
be necessary) regardless of any limitation in the charter of the city on the number of wards,
or may enlarge the wards so as to embrace all territory brought within the corporate limits
of the city and so as to afford opportunity to all persons entitled to vote at elections in
the city to vote thereat. (b) Each ward in the city shall have the same number of aldermen
or representatives in the council or governing body of the city, and as new wards are created
the council or governing body of the city shall elect aldermen or representatives to represent
such wards in the council or governing body of the city, as in the case of a vacancy, the
aldermen or representatives so elected to hold office until the next regular election in the
city; provided, however, that no person residing on territory which is exempt...
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45-31-241.01
Section 45-31-241.01 Levy of tax for jail maintenance, road and bridge projects, and school
resource officers. (a) This section shall only apply to Geneva County. (b) As used in this
section, state sales 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, and 40-23-4. (c)(1) The County Commission
of Geneva County may levy, in addition to all other authorized taxes, a one percent sales
tax. (2) The 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 authorized by
this section shall be collected by the State Department of Revenue or the county commission
or other entity which the county commission has contracted with to collect the taxes at the
same time and in the same manner as state sales taxes are collected. On or prior to the date
the tax is due, each person subject to the tax shall file with the...
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40-9-14.1
Section 40-9-14.1 Certificates of exemption to governmental entities, contractors, etc., for
certain tax exempt projects. (a) For the purposes of this section, the term governmental entity
means the State of Alabama and its political subdivisions, including a county, a municipality,
an industrial or economic development board or authority, and any public water or sewer authority,
district, system, or board that otherwise is sales and use tax exempt. A governmental entity
shall also include an educational institution of any of the foregoing Alabama political subdivisions
including a public college or university, a county or city board of education, and the State
Board of Education. (b)(1) The Department of Revenue shall issue a certificate of exemption
to the governmental entity for each tax exempt project. (2) The Department of Revenue shall
grant a certificate of exemption from state and local sales and use taxes to any contractor
licensed by the State Licensing Board for General...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9-14.1.htm - 5K - Match Info - Similar pages
45-31-241.02
Section 45-31-241.02 Levy of tax for jail construction and maintenance; excess funds for road
and bridge projects. (a) This section shall only apply to Geneva County. (b) As used in this
section, state sales tax means the tax imposed by Article 1 of Chapter 23 of Title 40 and
state use tax means the tax imposed by Article 2 of Chapter 23 of Title 40. (c) (1) In addition
to all other taxes authorized by law, the Geneva County Commission may levy up to a one percent
sales tax and up to a one percent use tax. (2) The proceeds of the tax shall be used for the
construction, maintenance, and operation of a jail with any excess proceeds to be used for
road and bridge projects. (3) The proceeds of all sales which are presently exempt under the
state sales and use tax statutes are exempt from the taxes authorized by this section. (4)
The proceeds of all sales which are presently taxed at a lower rate under the state sales
and use tax statutes shall be taxed under this section at a...
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11-42-132
Section 11-42-132 Provisions in annexation agreement as to taxation in municipality annexed.
The agreement of annexation may provide for specific property having a situs thereon embraced
in the annexed city or town to be exempt from city or town taxation or the payment of taxes
to the annexing city or town for a period not exceeding 10 years and may provide a maximum
license tax to be annually assessed and collected by the annexing city or town from each and
every person, firm, company, or corporation engaging in or carrying on any business, vocation,
occupation, or profession in the territory exempt from taxation. (Code 1907, §1153; Code
1923, §1848; Code 1940, T. 37, §215.)...
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