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28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto
or substituted therefor, and municipal and county licenses, there is hereby levied a privilege
or excise tax on every person licensed under the provisions of Chapter 3A who sells, stores,
or receives for the purpose of distribution, to any person, firm, corporation, club, or association
within the State of Alabama any beer. The tax levied hereby shall be measured by and graduated
in accordance with the volume of sales by such person of beer, and shall be an amount equal
to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces
or fractional part thereof. (b) Collection. The tax levied...
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16-13-90
Section 16-13-90 Purposes for which warrants issued. In any county in which a special county
tax shall have been voted under the constitution for such purpose or for school purposes generally,
and in any school district in which a special district tax shall have been voted under the
constitution for such purpose or for school purposes generally, the county board of education
or the city board of education, as the case may be, with the approval of the State Superintendent
of Education may issue and sell capital outlay warrants for the purposes of erecting, purchasing,
altering, enlarging, improving, repairing and equipping school buildings and school playgrounds,
and buildings for housing and repairing school buses, including sites for any such buildings
and playgrounds; and for the purpose of purchasing school buses; and for the purpose of acquiring
a school building already erected by another government body, which building is being transferred
to the use and jurisdiction of the board...
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16-13-165
Section 16-13-165 Levy and assessment of tax. If three fifths of those voting at said election
have voted for the proposed taxation, the county commission shall levy said special tax and
cause the tax assessor to assess the same on the taxable property in said county, which shall
not exceed $.10 on each $100.00 of taxable property in said county; but the rate of such special
tax shall not increase the rate of taxation, state and county combined, in any one year to
more than $1.25 on each $100.00 of taxable property in said county, but all special county
taxes for public buildings, roads, bridges and the payment of debts existing at the ratification
of the Constitution of 1875 shall not be included in the aforesaid $1.25 on the $100.00 of
taxable property. (School Code 1927, §258; Code 1940, T. 52, §251.)...
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40-1-37
Section 40-1-37 Ratification of certain municipal or county elections as to levy of special
taxes. Every election heretofore held in any municipality or in any county on the question
of the levy of a special tax for any purpose under the Constitution of Alabama, including
any amendment thereto, at which election a majority of the votes cast were in favor of the
levy of the said tax but which election was irregular by reason of failure prior to the holding
of the election to give notice thereof in a newspaper or by posting in the manner or for the
time required by any statute applicable to the election, or because of the failure to comply
with any other statutory requirement applicable to the election, or because of any other irregularity
with respect to the holding of the election or canvassing and recording the results thereof,
shall be and every such election is hereby ratified and confirmed and given effect in all
respects as if all provisions of law relating to such election had...
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16-13-70
Section 16-13-70 Issuance authorized; purposes; source of payment. (a) Any county board of
education and any city board of education may issue and sell interest-bearing tax anticipation
warrants for the purpose of paying the costs of erecting, acquiring, providing, constructing,
purchasing, altering, enlarging, improving, repairing and equipping school buildings, school
playgrounds and buildings for housing and repairing school buses, and for the purpose of purchasing
school buses, or for any one or more of such purposes. (b) Warrants issued under the provisions
of this article shall not be general obligations of the board of education issuing such warrants
but shall be payable, as to both principal and interest, solely out of one of the following:
(1) The proceeds of any ad valorem tax voted under the constitution for the purpose of paying
such warrants, or for school purposes generally, and paid, apportioned or allocated to or
for the benefit of the board of education issuing such...
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45-39A-14.01
Section 45-39A-14.01 Special ad valorem tax for public school purposes. (a) The following words
and phrases shall have the following meanings: (1) AMENDMENT 8. That amendment to the Constitution
that was proposed by Act 650, S. 593, 1919 General Session. (2) AMENDMENT 373. That amendment
to the Constitution that was proposed by Act 6, H. 170, 1978 Second Special Session. (3) CITY.
Florence, Alabama. (4) CONSTITUTION. The Constitution of Alabama of 1901. (5) COUNCIL. Florence
City Council. (6) SPECIAL TAX. The special voted ad valorem tax for public school purposes
authorized in the second proviso of Amendment 8 and pursuant to an election held in the city
on December 10, 1923, and levied and collected on taxable property in the city; being originally
voted at the rate of 5 mills on each dollar assessed value and, pursuant to proceedings heretofore
taken under Amendment 373, presently levied at the rate of 7 mills on each dollar of assessed
value. (b) The city presently levies and...
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11-11A-1
Section 11-11A-1 Authorized; denominations, maturity, interest, price, etc.; anticipation of
longer-term warrants. Any county in the state of Alabama, in addition to all other powers
which it may now have, is hereby authorized and empowered from time to time to authorize,
issue and sell, for the purpose of financing the costs of erecting necessary public buildings,
bridges or roads in such county, interest-bearing tax-anticipation warrants payable (as to
both principal and interest) solely out of the special ad valorem tax authorized by § 215
of the Constitution of Alabama of 1901, as amended, to be levied for the erection of necessary
public buildings, bridges or roads, such warrants to be in such denomination or denominations,
to have such maturity or maturities [not exceeding 30 years from their date], to bear interest
at such rate or rates and payable at such time or times, to be made payable at such place
or places (whether within or without the state) and to be sold at such time...
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11-42-100.1
Section 11-42-100.1 Mode of consolidation - When municipality to annex city or town. (a) When
two or more municipalities lying contiguous to each other desire to consolidate and operate
as one municipality, they may do so by proceeding in the manner hereafter provided in this
section. (b) If it is the purpose to annex a city or town to another municipality, then the
governing body of each city or town shall adopt an ordinance expressing a willingness to such
annexation. After both ordinances are passed and published as provided for by law, the governing
body of the municipality to be annexed shall, by resolution submit the question of annexation
at a special election to be held at a time specified in such resolution, not less than 40
days nor more than 90 days after passage of the last adopted willingness ordinance or at a
time otherwise specified by law. No other proposition may be on the ballot. Said election
shall be held pursuant to the general municipal election laws. (c) In...
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28-2-1
Section 28-2-1 Procedure for elections to determine classification of counties as wet or dry
counties; laws applicable in dry counties. (a) In every county where a majority of the electors
voting in an election, called by the Governor to determine whether Chapter 3 of this title
shall be adopted in the county, vote "Yes," Chapter 3 and all of its provisions
shall be immediately put into operation in such county, but in every county where a majority
of the electors voting in the election vote "No," Chapter 3 shall not go into effect
in such county and all laws prohibiting the manufacture and sale of alcoholic liquors or beverages
now in force and effect in Alabama shall remain in full force and effect in every such county.
For the purpose of this chapter the term "wet county" shall mean any county which
by a majority of those voting voted in the affirmative in the election provided for in this
section, and "dry counties" shall be construed to mean all counties which by a majority
of...
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45-37A-231
Section 45-37A-231 Ad valorem taxation. (a) The following words and phrases shall have the
following meanings: (1) AMENDMENT 56. That amendment to the constitution that was proposed
by Act 383, H. 458, 1945 Regular Session. (2) AMENDMENT 325. That amendment to the constitution
that was proposed by Act 116, H. 56, 1971 Third Special Session. (3) AMENDMENT 373. That amendment
to the constitution that was proposed by Act 6, H. 170, 1978 Second Special Session. (4) CITY.
Homewood, Alabama. (5) CONSTITUTION. The Constitution of Alabama of 1901. (6) COUNCIL. Homewood
City Council. (7) SPECIAL TAX. The special ad valorem tax authorized in Amendment 56 and pursuant
to an election held in the city on May 20, 1947, and levied and collected on taxable property
in the city; being originally voted at the rate of 5 mills on each dollar of assessed value
and, pursuant to proceedings heretofore taken under Amendment 325 and Amendment 373, presently
levied at the rate of 9 mills on each dollar of...
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