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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45-17-242.05
Section 45-17-242.05 Payment of tax; records; inspections; seizure and sale of contraband;
appraisal; return of confiscated property; re-use of stamps or refill of packages. (a) After
the tax herein authorized has been levied in accordance with the provisions of this part,
no person, firm, or corporation shall sell, store, or distribute tobacco or tobacco products,
which are subject to such tax, without complying with the provisions of this part and the
rules and regulations promulgated and adopted by the county governing body pursuant thereto,
and paying any and all tax which such person, firm, or corporation may be liable under this
part. Every person, firm, or corporation selling, storing, or distributing in Colbert County
any tobacco or tobacco products shall keep such books, documents, papers, and other such records
as will enable the county governing body, or an authorized employee thereof, to determine
the amount of the tax due the county under this part, and such records shall...
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45-17-243.01
Section 45-17-243.01 Authorization of levy of sales tax. (a) The governing body of the county
is authorized to levy and impose in the county, in addition to all other taxes of every kind
now imposed by law, and to collect as herein provided, a privilege or license tax upon every
person, firm, or corporation, including the State of Alabama and its Alcoholic Beverage Control
Board in the sale of alcoholic beverages of all kinds, the University of Alabama, Auburn University,
and all other institutions of higher learning in the state, whether such institutions be denominational,
state, county, or municipal institutions, and any association or other agency or instrumentality
of any such institution, that is both of the following: (1) Engaged or continuing within the
county in the business of selling at retail any tangible personal property whatsoever, including
merchandise and commodities of every kind and character, not including, however, bonds or
other evidences of debts or stocks, nor...
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45-39-245.41
Section 45-39-245.41 Authorization of levy of sales tax. (a) The governing body of the county
is hereby authorized to levy and impose in the county, in addition to all other taxes of every
kind now imposed by law, and to collect as herein provided, a privilege or license tax upon
every person, firm, or corporation, including the State of Alabama and its Alcoholic Beverage
Control Board in the sale of alcoholic beverages of all kinds, the University of Alabama,
Auburn University, and all other institutions of higher learning in the state, whether such
institutions be denominational, state, county, or municipal institutions, and any association
or other agency or instrumentality of any such institution, that is both of the following:
(1) Engaged or continuing within the county in the business of selling at retail any tangible
personal property whatsoever, including merchandise and commodities of every kind and character,
not including, however, bonds or other evidences of debts or...
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24-1-24
Section 24-1-24 Composition of authority; compensation of commissioners; quorum; officers and
employees; delegation of powers and duties by authority. (a) Except as provided in subsection
(b), an authority shall consist of five commissioners appointed by the mayor, who shall designate
the first chair. None of the commissioners may be city officials. The commissioners who are
first appointed shall be designated by the mayor to serve for terms of one, two, three, four,
and five years, respectively, from the date of their appointment. Thereafter, the term of
office shall be five years. A commissioner shall hold office until his or her successor has
been appointed and has qualified. Vacancies shall be filled for the unexpired term. Three
commissioners shall constitute a quorum. The mayor shall file with the city clerk a certificate
of the appointment or reappointment of any commissioner and such certificate shall be conclusive
evidence of the due and proper appointment of such...
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40-10-165
Section 40-10-165 Payment by municipalities, etc. In case of any petition or application for
the refund of any money paid as aforesaid, filed with any mayor and alderman or any other
municipal or other board, circuit court, or other authority having the control or the administration
or the supervision of the receipts or disbursement of any taxes collected under, or under
color of, any law mentioned in Section 40-10-164, it shall, upon proper proof, pay or order
paid all such money so erroneously paid, and the tax collector, custodian, disbursing officer,
or agency under it must obey such order and also pay such costs as may in such petition or
application or suit be awarded, adjudged, or decreed in favor of such person making such erroneous
payment; but this section shall not apply to assessments where owners of property received
special benefits or where taxes were due but irregularly assessed thereon. (Acts 1935, No.
194, p. 256; Code 1940, T. 51, §333.)...
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45-22-243.99
Section 45-22-243.99 Use of tax proceeds. (a) Commencing with the first month during which
proceeds from the taxes herein levied are paid and thereafter, the county treasurer shall
make monthly distributions of the proceeds so paid to him or her as follows: (1) From the
first 50 percent of the net proceeds from the tax, levied in Section 45-22-243.91, shall be
paid each month to the Cullman County Health Care Authority Board, a public corporation existing
under the provisions of Act 46 adopted at the 1949 Regular Session of the Legislature of Alabama,
as amended, a total of thirty-three thousand three hundred thirty-three dollars and thirty-three
cents ($33,333.33) per month, and no more. (2) One-half (50 percent) of the residue of the
proceeds from the taxes herein levied that remains each month after the payment provided for
in subdivision (1) (the residue consisting of that portion of the tax levied in Section 45-22-243.91
that remains each month after making the payment provided...
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45-37-243.07
Section 45-37-243.07 Violations; contraband beverages. Among others the following acts and
omissions shall be unlawful: (1) It shall be unlawful for any person to sell, offer for sale,
or deliver within any county subject to this subpart any alcoholic, spirituous, vinous, or
fermented liquor on which the license tax herein levied has not been paid. (2) The judge of
probate, license commissioner, director of county department of revenue, or other public officer
performing like duties in such counties, his or her agent, or any peace officer of the county
shall have authority to seize without warrant any and all alcoholic, spirituous, vinous, or
fermented liquors which are on hand for or are being sold in any place operating without a
license from the Alabama Alcoholic Beverage Control Board or any such beverages on which the
license tax levied by this subpart has not been paid including the containers or packages
in which such alcoholic, spirituous, vinous, or fermented liquors are found...
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11-50-440
Section 11-50-440 Appointment of accountant, etc., to make annual examination and report of
books and accounts. The board shall at least once a year appoint an expert accountant or firm
of accountants who shall make an examination in detail of all books and accounts of the board
to cover the period since the preceding examination and make a full report in writing, under
oath, to the board of its findings at the board's first meeting after completion of such report,
a copy of which shall also be furnished the governing body of the municipality, and the same
shall be spread upon the minutes of the board. The same person or firm shall not be appointed
or authorized to make such examination twice in succession. For this service said accountants
shall be paid such reasonable and proper sum as may be agreed upon. (Acts 1953, No. 860, p.
1152, §11.)...
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11-50-470
Section 11-50-470 Appointment of accountant, etc., to make annual examination and report of
books and accounts. The board shall at least once a year appoint an expert accountant or firm
of accountants who shall make an examination in detail of all books and accounts of the board
to cover the period since the preceding examination and make a full report in writing, under
oath, to the board of its findings at the board's first meeting after completion of such report,
a copy of which shall also be furnished the governing body of the municipality, and the same
shall be spread upon the minutes of the board. The same person or firm shall not be appointed
or authorized to make such examination twice in succession. For this service said accountant
shall be paid such reasonable and proper sum as may be agreed upon. (Acts 1953, No. 861, p.
1157, §11.)...
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