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11-42-181
Section 11-42-181 Disposition of property of absorbed municipalities. The city or town so altering
or rearranging its boundary lines shall become vested with the title and ownership of all
property, both real and personal, including taxes, moneys, school buildings and grounds, parks,
fixtures and furniture of school buildings, city or town halls, equipment and apparatus of
fire departments, city or town jails, water, gas or electric systems, including all mains
or pipes used for conducting the water or gas or electric lines, wires, poles, conduits and
all apparatus connected with any waterworks, gas or electric light systems belonging to the
city or town so absorbed or whose government has been extinguished, subject to the same conditions
and to be held for the same uses and purposes as before. (Code 1907, §1157; Code 1923, §1871;
Code 1940, T. 37, §230.)...
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11-50-310
Section 11-50-310 Definitions. When used in this article, the following words and phrases shall
have the following meanings, respectively, unless the context clearly indicates otherwise:
(1) WATER SYSTEM. A plant and system for the gathering, collecting, or impounding of water
and the distribution thereof for domestic or industrial use or both or a plant or system for
the purchase, transportation, and/or distribution of water for domestic or industrial use
or both, together with all appurtenances thereto and all property used or useful in connection
therewith, including franchises. (2) SEWER SYSTEM. A sanitary sewer system, including mains,
laterals, sewage disposal plants, or sewage treatment plants and all appurtenances to such
system and all property used or useful in connection therewith, including franchises. (3)
GAS SYSTEM. A plant and system for the manufacture and distribution of gas or a system for
the purchase, transportation, and/or distribution of manufactured or natural...
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11-81-17
Section 11-81-17 Pledge of revenues from waterworks system to secure payment of bonds. Any
municipality or county may pledge the net revenues of any waterworks system maintained and
operated by such municipality for the purpose of supplying such municipality or county and
its inhabitants with water to secure the payment of any bonds issued by such municipality
or county, whether such bonds shall have been issued for such waterworks system or for any
other purpose. The term "net revenues," as used in this section, shall include the
entire revenues derived from such waterworks system after deducting therefrom the cost of
operation and administration and such portion of such revenues as shall be required to satisfy
any pledge of such revenues theretofore lawfully made. (Acts 1932, Ex. Sess., No. 214, p.
215; Code 1940, T. 37, §270.)...
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37-1-33
Section 37-1-33 Jurisdictional exemptions or limitations - Distribution or furnishing, etc.,
of electricity, gas, or steam. None of the provisions of this title shall apply to the generation,
transmission or distribution of electricity, to the manufacture or distribution of gas, to
the furnishing or distribution of water, or to the production, delivery or furnishing of steam
for heat or power by a producer who is not otherwise a utility, for the sole use of such producer,
or for the use of tenants of such producer, nor shall they apply to any person not otherwise
a utility who manufactures and supplies such products to a utility for its use or distribution
without participation by such manufacturer in such use or distribution. (Acts 1920, No. 37,
p. 38; Code 1923, §9743; Code 1940, T. 48, §19.)...
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11-43C-88
Section 11-43C-88 Interest of official or employee in contracts with city or public utility
prohibited; acceptance of gifts, etc.; free transportation of officials, policemen, and firemen
in discharge of duties. No elected official or city employee shall be interested, directly
or indirectly, in any contract for work or material, or the profits thereof, or services to
be furnished or performed for the city, nor shall he be interested, directly or indirectly,
in any contract for work or material, or the profits thereof, or services to be furnished
or performed for any person, firm, or corporation operating interurban railway, street railway,
water works, gas works, electric light or power plant, heating plant, telegraph line, or telephone
exchange within the territorial limits of said city, nor shall he accept any free pass, free
ticket, or free service from said corporations or utilities or accept any gift or other thing
of value, or any service upon terms more favorable than are...
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11-44C-88
Section 11-44C-88 Interest of official or employee in contracts with city or public utility
prohibited; acceptance of gifts, etc.; free transportation of officials, policemen, and firemen
in discharge of duties. No elected official or city employee shall be interested, directly
or indirectly, in any contract for work or material, or the profits thereof, or services to
be furnished or performed for the city, nor shall he be interested, directly or indirectly,
in any contract for work or material, or the profits thereof, or services to be furnished
or performed for any person, firm, or corporation operating interurban railway, street railway,
water works, gas works, electric light or power plant, heating plant, telegraph line or telephone
exchange within the territorial limits of said city, nor shall he accept any free pass, free
ticket, or free service from said corporations or utilities or accept any gift or other thing
of value, or any service upon terms more favorable than are...
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11-50-262
Section 11-50-262 Borrowing of money and issuance of revenue bonds therefor; execution of mortgages,
pledges, etc., as security for indebtedness; provisions in same as to rights of parties thereto,
etc.; sale of gas to municipalities authorized. (a) Any waterworks board shall also have the
power to borrow money and to issue revenue bonds as evidence of any money so borrowed, which
bonds shall be payable solely from the revenues derived from the operation of such gas plant
and system. As security for any money so borrowed, together with interest thereon and any
obligations incurred or assumed, the board shall have the power to mortgage, pledge, or otherwise
transfer and convey its real, personal, and mixed property or any part or parts thereof, whether
then owned or thereafter acquired, including its franchises owned and thereafter acquired
and all or any part of the revenues derived from such plant or system or any part thereof.
The instrument whereunder such mortgage or pledge shall...
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11-81-161
Section 11-81-161 Acquisition, extension, repair, consolidation, etc., of waterworks, sewer,
gas or electric systems by counties or municipalities authorized. (a) Any county or incorporated
municipality in the State of Alabama is authorized to acquire by any lawful means any one
or more of the following systems: a waterworks system, a sanitary sewer system, a gas system
and an electric system and, in furtherance of the acquisition of any such system, to acquire
any necessary part thereof within or without or partially within and partially without the
limits of any such county or the corporate limits of any such municipality, as the case may
be; provided, that no municipality in this state shall have, under the authority conferred
by this article, the right to construct a gas system, a domestic water distribution system
or electric system or portion thereof if there is at the time of such proposed construction
a gas system, domestic water distribution system or electric system,...
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40-12-97
Section 40-12-97 Electric refrigerators, electric or gas heaters, etc. For each dealer in electric,
gas, or other mechanical refrigerators, electric or gas heaters, electric or gas water heaters,
electric or gas stoves, or for each electrical or gas repair shop, or electrical or gas supply
shop there shall be paid a license tax as follows: In cities of 100,000 inhabitants or over,
$30; in cities of 50,000 and less than 100,000 inhabitants, $20; in cities of 10,000 and less
than 50,000 inhabitants, $10; and in places of less than 10,000 inhabitants, whether incorporated
or not, $5. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §511.)...
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40-21-80
Section 40-21-80 Definitions. (a) For the purpose of this article, the following terms shall
have the respective meanings ascribed by this section: (1) DEPARTMENT. The Department of Revenue
of the State of Alabama. (2) DOMESTIC WATER. All water except water that is sold to persons
for use or consumption in industrial processes and not primarily for human consumption. (3)
GROSS RECEIPTS. The value proceeding or accruing from the furnishing of utility services,
all receipts actual and accrued, without any deduction on account of the cost of the utility
services sold, the cost of the materials used, labor or service cost, interest paid, or any
other expenses whatever, and without any deductions on account of losses. (4) GROSS SALES.
The value proceeding or accruing from the furnishing of utility services, and including the
proceeds from the sale of any utility services handled on consignment by the taxpayer, without
any deduction on account of the cost of the utility services sold, the...
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