45-37-248
Section 45-37-248 Sales tax abatements. (a) The Jefferson County Commission, by resolution or ordinance, may grant or ratify, or both, an abatement of all or part of county sales and use taxes on purchases of tangible personal property and uses of taxable services that are incorporated into an industrial development property in the county or a major addition to an existing industrial development property in the county for any and all private use industrial property that has been approved for abatement under the Tax Incentive Reform Act of 1992 prior to May 6, 1998. Any such grant or ratification, or both, may be retroactively effective to the date on which the abatement under the Tax Incentive Reform Act of 1992 was approved pursuant to Section 40-9B-5. (b) The Jefferson County Commission shall have authority to provide Jefferson County sales tax abatements on the retail sale of construction materials, supplies, and services to persons or their authorized agent or contractor who...
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9-12-52
Section 9-12-52 Tax on shrimp taken for transportation to other states. Before any shrimp which have been taken or caught in the waters of this state or the waters within the territorial jurisdiction of this state shall be carried beyond the boundaries of the State of Alabama, they shall be brought to a port of entry designated by the Department of Conservation and Natural Resources, and then and there a tax of $.20 per barrel must be paid. This section is intended to apply only to shrimp which are caught for the purpose of being transported to other states and shall not apply to canned or headless shrimp which have been caught and on which the tax due has been paid. (Acts 1936-37, Ex. Sess., No. 169, p. 192, § 40; Code 1940, T. 8, § 163.)...
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10A-20-7.15
Section 10A-20-7.15 Occupational license taxes. Every corporation organized and engaged in business under this article shall pay an annual state occupational license tax of fifty dollars ($50). Counties and municipalities are authorized in addition to levy an occupational license tax. (Acts 1969, No. 322, p. 681, §19; §10-4-144; amended and renumbered by Act 2009-513, p. 967, §336.)...
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11-102-3
Section 11-102-3 Approval of contract. No contract entered into pursuant to this chapter shall take effect until the contract has been approved by the governing body of each of the contracting municipalities or counties. Approval by a county governing body shall be by adoption of a resolution and approval by a municipal governing body shall be by adoption of an ordinance of general and permanent operation. (Act 98-471, p. 911, §3.)...
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11-40-80
Section 11-40-80 Applicability. This article shall apply to all municipalities in this state incorporated after 1990 which are located in a county in which another municipality in that county has zoning authority in its police jurisdiction. (Act 2019-251, §1.)...
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11-47-110.1
Section 11-47-110.1 Certified animal control officer in Class 5 and Class 8 municipalities. (a) As used in this section, a local animal control law means a municipal ordinance or local law governing the treatment, care, well-being, or safety of animals. (b) A Class 5 and Class 8 municipality, by ordinance, may: (1) Establish civil penalties for violations of local animal control laws in an amount not to exceed one thousand dollars ($1,000) for any violation. (2) Establish the position of certified animal control officer as well as the authorities and responsibilities of a certified animal control officer, which may include the authority to issue citations, as further provided in this section. (c) The chief of police of a Class 5 and Class 8 municipality or his or her designee shall be responsible for certifying and revoking the certification of animal control officers, which shall include establishing minimum standards for training and experience that an individual must meet to qualify...
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11-54A-22
Section 11-54A-22 Loans, sales, grants, etc., of money, property, etc., to authority by counties, municipalities, etc. For the purpose of effecting the revitalization and redevelopment of the central business district of the city, any county, municipality, or other political subdivision, public corporation, agency, or instrumentality of this state may, upon such terms and with or without consideration, as it may determine: (1) Lend or donate money to or perform services for the benefit of the authority; (2) Donate, sell, convey, transfer, lease, or grant to the authority, without the necessity of authorization at any election of qualified voters, any property of any kind, any interest therein, and any franchise; and (3) Do any and all things, whether or not specifically authorized in this chapter and not otherwise prohibited by law, that are necessary or convenient in connection with aiding and cooperating with the authority in its efforts to revitalize and redevelop the central...
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11-54B-47
Section 11-54B-47 Costs of supplemental services. (a) The self-help business improvement district ordinance adopted by the municipality pursuant to Section 11-54B-46 shall provide that all costs of the supplemental services provided in a self-help business improvement district shall be financed through the levy by the municipality of a special assessment on the owners of the real property located within the geographical area of the district or, in the case of a district formed to increase tourism in the municipality, on businesses of the designated class within the geographical area of the district, and in either case shall designate the method set forth in the plan as the method used to determine the amount of the special assessment in a manner which fairly and equitably distributes the burden of financing the supplemental services among the nonexempt real property owners in the district. The ordinance shall list and describe, by lot and block numbers and by street addresses, all real...
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11-68-6
Section 11-68-6 Designation of historic properties and historic districts by municipality on recommendation of commission; criteria. (a) On recommendation of the historic preservation commission, a municipality enacting an ordinance, pursuant to this chapter, may designate historic properties and historic districts within the territorial jurisdiction of the municipality. (b) The commission shall not recommend designation of an historic property or historic district unless such recommendation is based on a finding of a survey of such property or district conducted by or for the commission in accordance with the rules and regulations of the Alabama Historical Commission. (c) The commission shall not recommend designation of an historic property or historic district unless it finds that the building, structure, site, or district is identified with or represents a significant aspect of the cultural, political, economic, military, or social history of the locality, region, state, or nation...
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11-88-13
Section 11-88-13 Loans, sales, grants, etc., of money, property, etc., to authority by counties, municipalities, public corporations, etc. For the purpose of securing water service, sewer service, or fire protection service or aiding or cooperating with the authority in the planning, development, undertaking, construction, extension, improvement, operation, or protection of water systems, sewer systems, and fire protection facilities, any county, municipality, or other political subdivision, public corporation, agency, or instrumentality of this state may, upon such terms and with or without consideration, as it may determine: (1) Lend or donate money to or perform services for the benefit of the authority; (2) Donate, sell, convey, transfer, lease or grant to the authority, without the necessity of authorization at any election of qualified voters, any property of any kind, including, but without limitation, any water system, sewer system, or fire protection facility, any interest in...
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