40-22-2
Section 40-22-2 Mortgages, deeds of trust, etc., generally. No mortgage, deed of trust, contract of conditional sale, or other instrument of like character which is given to secure the payment of any debt which conveys any real or personal property situated within this state or any interest therein or any security agreement or financing statement provided for by the Uniform Commercial Code, except a security agreement or a financing statement relating solely to security interests in accounts, contract rights, or general intangibles, as such terms are defined in the Uniform Commercial Code, and except for the re-recordation of corrected mortgages, deeds, or instruments executed for the purpose of perfecting the title to real or personal property, specifically, but not limited to, corrections of maturity dates thereof, shall be received for record or for filing in the office of any probate judge of this state unless the following privilege or license taxes shall have been paid upon such...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-22-2.htm - 16K - Match Info - Similar pages
45-36-245
Section 45-36-245 Levy of tax; exemptions; payment; recordkeeping; disposition of funds. (a) In addition to all other taxes imposed by law, the Jackson County Commission is hereby authorized to levy a privilege or license tax in an amount not to exceed two percent against every person engaging in Jackson County in the business of renting or furnishing any room or rooms, lodging, or accommodations, to any transient in any hotel, motel, inn, tourist court, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients for a consideration. The tax shall be levied upon the charge for such rooms, lodgings, or accommodations, including the charge for use of rental of personal property and services furnished in such room or rooms. (b) There are exempted from the tax authorized by this section and from the computation of the amount of the tax levied or payable hereunder the following: Charges for property sold or services furnished which are required to be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36-245.htm - 6K - Match Info - Similar pages
45-37-243.40
Section 45-37-243.40 Levy of tax; payment; violations. (a) This section shall only apply to Jefferson 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) Notwithstanding any provision of law and pursuant to Section 104 of the Constitution of Alabama of 1901, there is imposed, in addition to all other taxes, including, but not limited to, municipal gross receipts license taxes, a three percent sales tax on alcoholic beverages sold from restaurants that are licensed by the Alcoholic Beverage Control Board. Provided, however, the tax imposed by this section shall not apply to the sale of table wine. (2) The proceeds of all sales that are presently exempt under the state sales and use tax statutes are exempt from the tax authorized by this section. (d) All amounts collected within Jefferson County pursuant to this section shall be allocated...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-243.40.htm - 5K - Match Info - Similar pages
45-37A-52.56
Section 45-37A-52.56 Powers. Except those powers specifically granted by this part to the mayor or as otherwise granted to the mayor by law, all powers of the city, including all powers vested in it by this part, by the laws, general and local, of the state, and the determination of all matters of policy, shall be vested in the council. Without limitation of the foregoing, the council shall have power to: (1) Adopt the budget of the city. (2) Authorize the issuance of bonds or warrants. (3) Inquire into the conduct of any office, department, or agency of the city and make investigations as to municipal affairs. (4) Except as otherwise provided by law or Act 2016-277, appoint the members of all boards, commissions, or other bodies authorized hereunder or by law. This provision for appointment of members of boards, commissions, or other bodies authorized hereunder or by law shall supersede any different provision for appointment of such members contained in any statute or ordinance in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37A-52.56.htm - 3K - Match Info - Similar pages
40-16-6
Section 40-16-6 Remittance and disposition of tax. (a) The remittance of the excise tax due under this chapter shall be made to the Department of Revenue at Montgomery, Alabama, with checks payable to the Department of Revenue. (b) The Department of Revenue shall promptly distribute the balance of financial institution excise tax revenue, net of refunds, as of the close of each calendar quarter, with 50 percent of the revenue distributed to the general fund, 33.3 percent distributed to municipalities, and the remaining 16.7 percent distributed to counties. (c) Beginning with the 2019 municipal financial institution excise tax distribution, each municipality shall receive a percentage share of the total municipal financial institution excise tax revenue equal to its average percentage share of the total municipal financial institution revenue distribution over the five years ending in 2018. (d) The first 20 percent of total county financial institution excise tax revenue shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-16-6.htm - 2K - Match Info - Similar pages
45-48-246
Section 45-48-246 Levy and collection of tax. (a) The Marshall County Commission may levy from each producer of coal in Marshall County a privilege or license tax to be known as a severance tax. The rate of the tax shall be established by the county commission. (b) The tax herein levied shall be in addition to any state tax heretofore or hereafter imposed on the severance of coal, but shall be the only severance tax levied by the county on coal. The amount collected from such tax shall be deposited in the Marshall County Road and Bridge Fund to be distributed to the district from which the coal was mined. (c) The Marshall County Commission shall require each producer of coal in such county to file with the commission a surety bond approved by the commission guaranteeing payment of the severance tax levied in accordance with this section. (d) The State Department of Revenue shall collect the severance tax levied by this section in addition to the severance tax levied by Chapter 13 of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48-246.htm - 2K - Match Info - Similar pages
32-1-6
Section 32-1-6 Depositing driver's license in lieu of bail in certain cases - Violation of traffic ordinance of incorporated municipality. (a) Whenever any person lawfully possessed of a chauffeur's or driver's license theretofore issued to him or her by the Department of Public Safety of the State of Alabama, or under the laws of any other state or territory, or the District of Columbia of the United States, shall be arrested and charged with any violation of any traffic ordinance of any incorporated municipality, for which under the provisions of such ordinance the arresting officer is directed to take a written bond, he or she shall have the option of depositing his or her chauffeur's or driver's license so issued to him or her with the arresting officer or the clerk of the district court or municipal court, in lieu of any other security which may be required for his or her appearance in the district court or municipal court in answer to such charge lodged in such court. (b) If such...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-1-6.htm - 2K - Match Info - Similar pages
45-34-83
Section 45-34-83 Southeast Alabama Human Development Council. (a)(1) In Henry County, the Southeast Alabama Human Development Council is hereby established as a nonprofit entity. The members of the council are the juvenile judge, chair of the county commission, sheriff, the members of the legislative delegation or their designee of Henry County, and two members appointed at-large by the Board of Directors of the Southeast Alabama Human Development Council. (2) The term of office of each member, except the at-large members, shall be the same as his or her elected term of office and the two at-large members shall serve terms to be set by the board of directors not to exceed four years. A vacancy occurring other than by expiration of term shall be filled in the same manner as by the original member, for the unexpired term only. (3) The members of the council shall serve without compensation, but shall be entitled to reimbursement for all necessary expenses incurred in the performance of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-34-83.htm - 3K - Match Info - Similar pages
45-8-243
Section 45-8-243 Levy of tax; failure to add tax or refund or absorption of tax; disposition of funds; affixing of tax stamps; rules and regulations; construction and application. (a) The Calhoun County Commission is hereby authorized to impose upon every person, firm, corporation, club, association, partnership, or other legal entity who or which sells, stores, delivers, uses, or otherwise consumes tobacco or certain tobacco products in Calhoun County a county privilege, license, or excise tax in the following amounts: (1) Three cents ($0.03) for each package of cigarettes, made of tobacco or any substitute therefor. (2) Three cents ($0.03) for each sack, can, package, or other container of smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco which are prepared in such manner as to be suitable for smoking in a pipe or cigarette. (3) Three cents ($0.03) for each sack, plug, package, or other container of chewing tobacco, which...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-243.htm - 6K - Match Info - Similar pages
45-13-245.20
Section 45-13-245.20 Additional tax. (a)(1) Upon adoption of a resolution by the Clarke County Commission, the county commission may impose on every person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes tobacco or tobacco products in Clarke County, a county privilege, license, or excise tax in the following amounts: a. Five cents ($0.05) for each package of cigarettes made of tobacco or any substitute therefor. b. Five cents ($0.05) for each package of cigars made of tobacco or any substitute therefor, including the cigarette-sized or near cigarette-sized cigars, but excluding single wrapped cigars. c. Five cents ($0.05) for each sack, can, package, or other container of smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco which are prepared in such manner suitable for smoking in a pipe or cigarette. d. Five cents ($0.05) for each sack, plug, package, or other container of chewing tobacco, which...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-13-245.20.htm - 6K - Match Info - Similar pages
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