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11-67-120
Section 11-67-120 Division applicable only to certain Class 6 municipalities. This division
shall apply only to a Class 6 municipality adopting the form of government provided in Chapter
44D of this title. (Act 2012-366, p. 915, §1.)...
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11-67-90
Section 11-67-90 Article applicable only to certain Class 6 municipalities. This division shall
apply only to a Class 6 municipality having an alternate council as provided in Section 11-43A-8,
under the form of government provided in Article 1, Chapter 43A of this title. (Act 2012-440,
p. 1241, §1.)...
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40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence
in the fairness of the state tax system, the state shall provide an independent agency with
tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to
requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer
has had a full opportunity to attempt settlement with the Department of Revenue based, among
other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal
within the executive branch of government, this chapter provides taxpayers with a means of
resolving controversies that insures both the appearance and the reality of due process and
fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those
specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing
shall be commenced by the filing of a notice of appeal protesting...
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11-67-40
Section 11-67-40 Article applicable only to certain Class 4 municipalities. The provisions
of this article shall apply only to a Class 4 municipality which has adopted the form of government
provided by Chapter 43B of Title 11. This article shall not apply to a Class 4 municipality
which has adopted the form of government provided by Chapter 44B of Title 11. (Acts 1993,
No. 93-306, p. 453, §1.)...
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22-22-9
Section 22-22-9 Powers and duties; enforcement of orders; permits; civil penalties for violations.
(a) It shall be the duty of the commission to control pollution in the waters of the state,
and it shall specifically have the following powers: (1) To study and investigate all problems
concerned with the improvement and conservation of the waters of the state; (2) To conduct,
independently and in cooperation with others, studies, investigation and research and to prepare,
or in cooperation with others prepare, a program or programs, any or all of which shall pertain
to the purity and conservation of the waters of the state or to the treatment and disposal
of pollutants or other wastes, which studies, investigations, research and program or programs
shall be intended to result in the reduction of pollution of the waters of the state according
to the conditions and particular circumstances existing in the various communities throughout
the state; and (3) To propose remedial measures...
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11-52-14
Section 11-52-14 Alternate structure of planning commission in Class 5 municipality having
city manager, mayor commission form of government. (a) When used in this section, the words
municipality, municipalities, mayor, and council shall have the meanings as provided for in
Section 11-52-1. (b)(1) The council of any Class 5 municipality with a city manager, mayor
commission form of government may determine by ordinance that any planning commission of the
municipality created pursuant to the provisions of Section 11-52-3, shall consist of nine
members: Namely, eight regular members appointed by the council and representing as equally
as possible the several districts, wards, or other areas of the municipality, such representation
to be determined by the council, and one regular member appointed by the mayor. (2) The regular
members of the planning commission shall elect a chairman and vice-chairman, both of whom
shall be regular members, and a secretary who need not be a member of the...
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11-52-80.1
Section 11-52-80.1 Board of Adjustment - Definitions; membership; reversing, affirming or modifying
decisions, etc.; terms of planning commission members terminated; duties, powers, etc. (a)
When used in this section, the words municipality, municipalities, and mayor shall have the
meanings as provided for in Section 11-52-1. (b) The council of any Class 5 municipality with
a city manager or mayor commission form of government may determine by ordinance that any
board of adjustment of the municipality created pursuant to Section 11-52-80, shall consist
of seven members: six regular members appointed by the council and representing as equally
as possible the several districts, wards, or other areas of the municipality, to be determined
by the council, and one regular member appointed by the mayor. (c) In exercising the powers
in subsection (d) of Section 11-52-80, the board may reverse, affirm, or may modify the order,
requirement, decision, or determination appealed from and may enter...
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40-23-201
Section 40-23-201 Creation; composition; meetings. (a) There is hereby established the Alabama
Streamlined Sales and Use Tax Commission, created to identify, develop, implement, and administer
the procedures and programs the State of Alabama would need to come into compliance with the
Streamlined Sales and Use Tax Agreement in the event that federal legislation implementing
the agreement or the general concepts of the agreement, which includes a requirement that
remote sellers collect and remit sales and use taxes to member states, becomes law. The recommendations
of the commission, if ratified by the Legislature pursuant to this division, shall not be
implemented until and unless federal legislation adopting the Streamlined Sales and Use Tax
Agreement becomes law. (b) The commission shall be composed of 10 members, appointed as follows:
(1) Two representatives of municipal government, who shall be municipal employees or officials,
appointed by the Alabama League of Municipalities. (2)...
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11-65-1
Section 11-65-1 Legislative declarations and findings. The Legislature hereby finds and declares
as follows: (1) As the basis for enacting Act No. 84-131, the Legislature found and determined
that the conduct within Class 1 municipalities in the state of horse racing events and pari-mutuel
wagering thereon will generate additional revenues for governmental and charitable purposes,
provide additional jobs for the residents of the state and benefit the businesses related
to tourism and recreation within any such municipality and throughout the surrounding areas
of the state; it is desirable to permit the qualified voters of any Class 1 municipality to
determine through referendum whether horse racing and pari-mutuel wagering thereon will be
permitted in such municipality; and for each Class 1 municipality in which horse racing is
approved by the voters thereof, it is necessary and desirable to provide for the establishment
of a racing commission to regulate horse racing and pari-mutuel...
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11-51-90.1
Section 11-51-90.1 Definitions. As used in this article, the following terms shall have the
following meanings: (1) BUSINESS. Any commercial or industrial activity or any enterprise,
trade, profession, occupation, or livelihood, including the lease or rental of residential
or nonresidential real estate, whether or not carried on for gain or profit, and whether or
not engaged in as a principal or as an independent contractor, which is engaged in, or caused
to be engaged in, within a municipality. (2) BUSINESS LICENSE. An annual license issued by
a taxing jurisdiction for the privilege of doing any kind of business, trade, profession,
or any other activity in that jurisdiction, by whatever name called, which document is required
to be conspicuously posted or displayed except to the extent the taxpayer's business license
tax or other financial information is listed thereon or unless the municipality affirmatively
elects not to so require. However, municipal occupational licenses,...
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