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28-3A-23
Section 28-3A-23 Regulation of grant of licenses. (a) No license prescribed in this code shall
be issued or renewed until the provisions of this code have been complied with and the filing
and license fees other than those levied by a municipality are paid to the board. (b) Licenses
shall be granted and issued by the board only to reputable individuals, to associations whose
members are reputable individuals, or to reputable corporations organized under the laws of
the State of Alabama or duly qualified thereunder to do business in Alabama, or, in the case
of manufacturers, duly registered under the laws of Alabama, and then only when it appears
that all officers and directors of the corporation are reputable individuals. (c) Every license
issued under this code shall be constantly and conspicuously displayed on the licensed premises.
(d) Each retail liquor license application must be approved by the governing authority of
the municipality if the retailer is located in a municipality,...
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28-7-13
Section 28-7-13 License fees; local license taxes; payment and distribution of license and
filing fees. (a) License fees for licenses issued by the board. The following annual license
fees are levied and prescribed for licenses issued and renewed by the board pursuant to the
authority contained in this chapter: (1) Wine retailer's license, license fee of $150.00.
(2) Wine wholesaler's license, license fee of $550.00. (3) Wine importer's license, license
fee of $500.00. (4) Wine manufacturer's license, license fee of $500.00. In addition, the
county or municipality therein in which the wholesaler, importer or retailer sells or distributes
table wine may fix a reasonable privilege or license tax on a wine wholesaler, importer or
retailer located therein, conditioned on a permit or license being issued by the board. Provided,
however, said county or municipality shall levy no license or privilege tax, or other charge
for the privilege of doing business as a wine wholesaler, importer or...
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45-48-245
Section 45-48-245 Levy of tax for public school purposes. (a) In order to provide funds for
the benefit of the public schools in Marshall County, the Marshall County Commission is hereby
authorized to levy and to provide for the assessment and collection of any sales and use taxes
generally paralleling the state sales and use taxes in Marshall County or in any portion thereof
as hereinafter provided, which tax or taxes shall be in addition to any and all other county
taxes heretofore or hereafter authorized by law in Marshall County. There shall be excluded
from the levy of any such tax, any sales or use which shall take place in any incorporated
municipality in Marshall County in which the general administration and supervision of public
schools shall be vested in a city board of education. Such governing body, in its discretion,
may submit the question of levying any such tax to a vote of the qualified electors in any
portion of Marshall County in which any such tax is proposed to be...
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45-8A-24
Section 45-8A-24 Membership; appointments; payments to City of Anniston. (a) It is the intention
of the Legislature of Alabama that the majority of the members appointed to the Water Works
and Sewer Board of the City of Anniston shall be appointed by the City Council of Anniston.
(b) The governing body of the City of Anniston, which authorized the creation of a corporation
for the purpose of operating a water system and a sewer system pursuant to Article 9, Chapter
50, Title 11, shall restructure the Water Works and Sewer Board of the City of Anniston and
increase the membership of the board by two members for a total of seven board members. The
appointment of the seven members of the board of directors shall be as follows: (1) Customers
located within the corporate boundaries shall be represented by four board members appointed
by the city council. (2) Customers located outside of the corporate boundaries shall be represented
by three board members. Two of the three board members...
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11-50A-6
Section 11-50A-6 Board of directors; election committee; meetings; officers; compensation;
recordkeeping. (a) The board of directors of the authority shall be elected by the duly designated
representatives of the municipalities which are authorized and directed to designate a member
of the election committee as hereinafter provided in this section. Until the first meeting
of the board of directors following the meeting in 2015 of the election committee hereinafter
provided for, the board of directors shall consist of nine members; thereafter, the board
shall consist of the number of members equal to the number of municipalities contracting with
the authority for the purchase of electric power and energy pursuant to Section 11-50A-17,
which are authorized and directed to designate a member of the election committee. Members
of the board of directors shall be eligible to succeed themselves. The business, affairs,
and property of the authority shall be managed by its board of directors....
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11-51-241
Section 11-51-241 Exemption. The governing body of any Class 6 municipality, by the adoption
of a resolution or an ordinance, and the board of education of the municipality by the adoption
of a resolution, may grant, with respect to any parcel of commercial property located within
the municipality, for a period of not more than 15 years, a partial or complete exemption
from the portion of the municipal and county ad valorem taxes allocated for municipal educational
purposes which exceeds 20 mills; provided, the revenue from municipal and county ad valorem
taxes allocated for municipal educational purposes with respect to the parcel of commercial
property continues to equal or exceed the amount of revenue with respect to the parcel for
the tax year immediately preceding the first tax year for which the exemption is effective.
The extent of the exemption and the period of the exemption shall be fixed in the resolution
or ordinance. (Act 2000-571, p. 1054, §2.)...
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11-99A-2
include gambling or gaming establishments. (7) MUNICIPALITY. An incorporated city or town in
the state. (8) OWNER. The person or persons in whose name property within a district is assessed
for ad valorem property tax purposes. Notwithstanding the preceding sentence, in the case
of a trust, the owner of the property is the trustee; in the case of an estate, the owner
of the property is the executor or administrator; in the case of a minor, the owner of the
property is the guardian, or other personal representative. "Owner" only
includes the holders of present interests, and not the holders of future interests in property.
In the case of land with respect to which a person owns an option to purchase or a contract
to purchase, the holder of the option or purchase contract shall be considered the owner,
rather than the person holding legal title to the real estate, provided that the person owning
an option or real estate contract certifies under oath that the person will purchase real...
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27-31B-16
tax on premiums written during the calendar year is less than the minimum set forth in this
section, the tax due shall be prorated as follows: (1) If surrendered on or before March 31,
25 percent. (2) If surrendered April 1 to June 30, 50 percent. (3) If surrendered July 1 to
September 30, 75 percent. (4) If surrendered October 1 to December 31, 100 percent. (l) The
tax provided for in this section shall constitute all taxes collectible under the laws of
this state from any captive insurance company, and no other occupation tax or other taxes
shall be levied or collected from any captive insurance company by the state or any county,
city, or municipality within this state, except business privilege taxes and ad valorem taxes
on real and personal property used in the production of income. (m) The tax provided
for in this section shall not be applicable if the captive insurance company writes no premiums
during the calendar year. (Act 2006-509, p. 1153, §1; Act 2016-191, §1.)...
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28-3-196
Section 28-3-196 Revenue loss phase-out system. (a) When used in this section and in Section
28-3-195(b) and Section 28-3-197, the following words and phrases shall have the following
meanings, respectively, unless the context clearly indicates otherwise: (1) BEER TAX ESCROW
FUND, or FUND. A fund established with the Alcoholic Beverage Control Board as escrow agent
funded by payments made by wholesale beer licensees collecting the tax imposed by this article,
such payments being made from the discount provided by Section 28-3-190(b). From the fund,
the board shall pay to each eligible county the amount or amounts provided by this section
for the purpose of phasing out the net revenue loss which would be experienced by eligible
counties. (2) ELIGIBLE COUNTY. Any wet county in which was imposed, as of November 1, 1981,
a combined local tax rate on beer in that county which exceeded the uniform tax levied on
beer by this article and which would, as a result thereof, experience a decrease...
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45-37A-242.02
Section 45-37A-242.02 Special property tax. (a) As used in this section, the following words
and phrases shall have the following meanings: (1) AMENDMENT 373. That amendment to the Constitution
that was proposed by Act 6, 1978 Second Special Session. (2) CITY. Hoover, Alabama. (3) CONSTITUTION.
The Constitution of Alabama of 1901. (4) COUNCIL. Hoover City Council. (5) SECTION 216. Section
216 to the Constitution of Alabama of 1901. (6) SPECIAL TAX. The ad valorem tax authorized
in Section 216 and levied and collected on taxable property in the city. (b) The city presently
levies and collects the special tax at a rate of $2.05 on each one hundred dollars (20.5 mills
on each dollar) of assessed value pursuant to Section 216 and Amendment 373 and an election
held in the city on May 8, 1990. Pursuant to a resolution adopted by the city council in accordance
with Amendment 373, the city proposes to increase the rate at which it may levy and collect
the special tax to a maximum rate, for any...
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