45-9-244
Section 45-9-244 Tobacco products. (a) Upon adoption of the Legislature, there is hereby imposed on every person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes tobacco or tobacco products in Chambers County, a county privilege, license, or excise tax in the following amounts: (1) Twenty-five cents ($.25) for each package of cigarettes made of tobacco or any substitute therefor. (2) Twelve cents ($.12) for each cigar of any description made of tobacco or any substitute therefor, but not including cigarette sized and near cigarette sized cigars which shall be taxed in the same manner as cigarettes under subdivision (1). (3) Twenty-five cents ($.25) for each sack, can, package, or other container of smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco which are prepared in such manner suitable for smoking in a pipe or cigarette. (4) Twenty-five cents ($.25) for each sack, plug, package, or other...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-9-244.htm - 9K - Match Info - Similar pages
16-6D-4
Section 16-6D-4 Definitions. For the purposes of this chapter, the following terms shall have the following meanings: (1) ACADEMIC YEAR. The 12-month period beginning on July 1 and ending on the following June 30. (2) DEPARTMENT OF REVENUE. The Alabama Department of Revenue. (3) EDUCATIONAL SCHOLARSHIP. A grant made by a scholarship granting organization to an eligible student to cover all or part of the tuition and mandatory fees for one academic year charged by a qualifying school to the eligible student receiving the scholarship; provided, however, that an educational scholarship shall not exceed six thousand dollars ($6,000) for an elementary school student, eight thousand dollars ($8,000) for a middle school student, or ten thousand dollars ($10,000) for a high school student per academic year. The term does not include a lump sum, block grant, or similar payment by a scholarship granting organization to a qualifying school that assigns the responsibility in whole or in part for...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-6D-4.htm - 8K - Match Info - Similar pages
40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division and from the computation of the amount of the tax levied, assessed, or payable under this division the following: (1) The gross proceeds of the sales of lubricating oil and gasoline as defined in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating oil destined for out-of-state use which are transacted in a manner whereby an out-of-state purchaser takes delivery of such oil at a distributor's plant within this state and transports it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales, of fertilizer when used for agricultural purposes. The word "fertilizer" shall not be construed to include cottonseed meal, when not in combination with other materials. (3) The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and poults. Nothing herein shall be construed to exempt or exclude from the computation of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-4.htm - 34K - Match Info - Similar pages
40-17-329
Section 40-17-329 Exemptions. (a) Unless otherwise provided for in this subsection, sales of motor fuel to the following are exempt from the tax levied by subsection (a) of Section 40-17-325 and shall not be paid at the rack: (1) All motor fuel exported from this state for which proof of export is available in the form of a terminal issued destination state shipping document that is a. exported by a supplier who is licensed in the destination state or b. is sold by a supplier to a licensed exporter for immediate export to a state for which the applicable destination state motor fuel excise tax has been collected by the supplier who is licensed to remit the tax to the destination state. If the motor fuel is exempt from the excise tax due to the product being exported from this state, then the motor fuel exported from this state shall also be exempt from the inspection fee imposed under Section 8-17-87. This exemption shall not apply to any motor fuel which is transported and delivered...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-329.htm - 14K - Match Info - Similar pages
45-48A-11
Section 45-48A-11 Levy of tax for public school purposes. (a) The City of Albertville in Marshall County, Alabama, herein called the city, is presently authorized by applicable provisions of the Constitution of Alabama of 1901 to levy and collect an ad valorem tax for public school purposes, herein called the city school tax, at a rate of seventy-five cents ($0.75) on each one hundred dollars ($100) (7.5 mills on each dollar), of assessed value. Pursuant to a resolution adopted by the governing body of the city in accordance with Amendment 373 to the Constitution of Alabama of 1901, the city proposes to increase the rate at which the city school tax is levied by an amount which shall not exceed for any tax year of the city, one dollar eighty cents ($1.80) on each one hundred dollars ($100) (18 mills on each dollar), of assessed value. (b) Pursuant to subsection (f) of Amendment 373 to the Constitution of Alabama of 1901, and resolution heretofore adopted by the governing body of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48A-11.htm - 2K - Match Info - Similar pages
16-13-196
Section 16-13-196 School tax district - Consolidation - Effect. Thereupon the county commission shall call an election in like manner as already prescribed for calling an election in a school tax district in the special districts or district and adjacent territory proposed to be consolidated, and if a majority of the qualified electors voting in the combined territories of the districts or district and adjacent territory proposed to be consolidated shall vote favorably, the districts or district and adjacent territory shall be consolidated into a new special school tax district, and the tax as voted shall be levied and collected in the new district as a unit, but the creation of a new district shall not operate to relieve the county board of education of liability for the just obligations made prior to such consolidation. In the event a majority of the qualified electors voting in the combined territories of the districts or district and adjacent territory proposed to be consolidated...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-13-196.htm - 1K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39A-14.01.htm - 2K - Match Info - Similar pages
45-37A-351.02
Section 45-37A-351.02 Special ad valorem tax for public school purposes. (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. Mountain Brook, Alabama. (5) CONSTITUTION. The Constitution of Alabama of 1901. (6) COUNCIL. Mountain Brook City Council. (7) SPECIAL TAX. The special ad valorem tax for public school purposes 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37A-351.02.htm - 2K - Match Info - Similar pages
16-13-186
Section 16-13-186 Election supplies. When any election is to be held in any county or in any rural or city school tax district, under the provisions of this article, the county commission shall provide the necessary number of ballots, poll lists, tally sheets, ballot boxes, booths, instructions for holding the election and all other necessary and proper stationery for holding said election; and the sheriff shall see that the same are delivered to the managers before the day of the election. (School Code 1927, §278; Code 1940, T. 52, §267.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-13-186.htm - 859 bytes - Match Info - Similar pages
16-1-17
Section 16-1-17 Contest of certain elections. Any and all elections held for the purpose of determining whether a tax shall be levied in the county or in a school district of the county for public school purposes or determining whether or not school districts should be consolidated or whether or not a school district should be enlarged by consolidating therewith territory adjacent to such district may be contested on the same grounds and in the same manner as is provided by general law for the contest of elections of county officers, and all laws governing the grounds, conduct and determination of contests of election of county officers shall govern contests authorized by this section. (School Code 1927, §268; Code 1940, T. 52, §275.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-1-17.htm - 1K - Match Info - Similar pages
|