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45-44-244.31
Section 45-44-244.31 Authorization to levy tax; payment; amount. In addition to any and all
other taxes or fees heretofore or hereafter levied in Macon County, the Macon County Commission
may levy a payroll or privilege fee upon any person who performs a trade, occupation, or profession
in those areas of the county not subject to an occupation tax on the effective date of the
act adding this language. If any area is not subject to an occupational tax on the effective
date of the act adding this language and the area is annexed into a municipality and becomes
subject to a municipal occupational tax, any payroll or privilege fee levied pursuant to this
section shall continue to apply in the annexed area notwithstanding any other provision of
law. It shall be unlawful for any person to engage in or follow any trade, occupation, or
profession within those areas of the county on or after the first day of January 1998, without
paying the payroll or privilege fees imposed by this subpart. All...
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16-16-9
Section 16-16-9 Execution, form, terms and conditions of bonds; sale; refunding bonds; bonds
to be limited obligations; security for payment; bonds as negotiable instruments; exemption
from taxation; bonds as security for deposits and for investment of fiduciary funds. (a) The
bonds of the authority shall be signed by its president and attested by its secretary, and
the seal of the authority shall be affixed thereto, and any interest coupons applicable to
such bonds shall be signed by the president; provided, that a facsimile of the signature of
one, but not both, of the said officers may be printed or otherwise reproduced on any such
bonds in lieu of his manually signing the same, a facsimile of the seal of the authority may
be printed or otherwise reproduced on any such bonds in lieu of being manually affixed thereto
and a facsimile of the president's signature may be printed or otherwise reproduced on any
such interest coupons in lieu of his manually signing the same. (b) Any bonds...
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11-8-4
Section 11-8-4 Principal and interest on refunding warrants to constitute part of annual county
operating budget; payment of same. Where counties issue or have heretofore issued refunding
warrants in lieu of obligations outstanding, the interest of such outstanding warrants together
with the principal thereof maturing in any fiscal year, shall constitute a part of the current
operating budget of such county for that fiscal year and shall be paid out of funds available
in such year for operating purposes, unless funds are provided otherwise for such payment.
(Acts 1935, No. 379, p. 803; Code 1940, T. 12, §75.)...
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17-7-4
Section 17-7-4 Warrants or certificates for purchase - Pledge of general ad valorem tax for
payment. The county commission of the county issuing any warrants or certificates pursuant
to this article may pledge and use or cause to be used, for the payment of the principal of
and interest on such warrants and certificates, so much as may be necessary for such purpose
of the general annual ad valorem tax of one half of one percent which the county is authorized
to levy without reference to the purpose thereof under the provisions of Section 215 of the
Constitution of Alabama of 1901. If more than one such pledge shall be made of the tax, then
such pledges shall take precedence in the order in which they are made unless the proceedings
making such pledge shall expressly provide that such pledge shall be on a parity with or subordinate
to a subsequent pledge of the tax. All warrants and certificates for which the pledge authorized
in this section may be made shall constitute preferred...
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22-23B-7
Section 22-23B-7 Purpose; issuing, selling and refunding of bonds. For the purpose of providing
funds for the authority to make loans to public bodies for a project or projects, or for the
payment of obligations incurred or temporary loans made for any of said purposes, the authority
is hereby authorized, from time to time, to issue and sell its bonds or other evidences of
indebtedness. Such bonds may be issued in one or more series; shall be in such form and denominations
and of such terms and maturities, not exceeding 30 years from the date of issue of each series;
shall bear such rate or rates of interest, payable and evidenced in such manner; may contain
such provisions for registration or for redemption prior to maturity; and may contain such
other provisions not inconsistent herewith, all as may be provided by the authorizing resolution.
As security for the payment of the principal of and interest on its bonds, the authority is
authorized to pledge, transfer and assign any...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-23B-7.htm - 4K - Match Info - Similar pages
28-3-204
Section 28-3-204 Additional three percent tax. (a) Repealed by Acts 1986, No. 86-212, p. 264,
§3. (b) Levy and collection. In addition to all other taxes of every kind now imposed by
law and in addition to any marked-up price authorized or required by law, there is hereby
levied and shall be collected a tax at the rate of three percent upon the selling price of
all spirituous or vinous liquors sold by the board. The board shall have the authority to
examine the books and records of any wine wholesaler to determine the accuracy of any return
required to be filed with the board. The markup as currently established by the board on spirituous
or vinous liquors shall not be reduced by the board for the purpose of absorbing the tax levied
in this subsection, it being the intention of this provision that the said tax shall be passed
on to the purchaser. (c) Distribution of proceeds. One half of the proceeds derived from the
tax shall be deposited in the State Treasury to the credit of the...
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11-81-26
Section 11-81-26 Mandamus proceedings. Any court having jurisdiction shall issue mandamus for
the levy and collection and proper application of the tax required by Section 11-81-15 or
for the setting aside and proper application of sinking fund payment as required by law upon
proper proof of noncompliance with the provisions of law being furnished by any taxpayer or
bondholder. (Acts 1927, No. 478, p. 534; Code 1940, T. 37, §266.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-81-26.htm - 742 bytes - Match Info - Similar pages
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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45-14-244
Section 45-14-244 Levy of tax; legislative intent. (a) Upon adoption of the Legislature, there
is hereby levied on every person, firm, or corporation that sells, stores, delivers, uses,
or otherwise consumes tobacco or tobacco products in Clay 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,...
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45-37-245.02
Section 45-37-245.02 Levy of tax for support and operation of Birmingham-Jefferson Civic Center
Authority. (a) In addition to all other taxes imposed by law, there is hereby levied an additional
privilege or license tax in the amount hereinafter prescribed against any person, organization,
or other entity engaging in the county in the business of renting or furnishing any room or
rooms, lodgings, or accommodations, in any hotel, motel, inn, tourist court, or any other
place in which rooms, lodgings, or accommodations are regularly furnished for a consideration.
The amount of the taxes levied by this section shall be equal to three percent of the charge
for such rooms, lodgings, or accommodations. The taxes levied by this section shall become
effective on June 1, 2001. (b) All amounts collected within Jefferson County pursuant to this
section shall be allocated to the Birmingham-Jefferson Civic Center Authority, established
by Sections 45-37-90 to 45-37-90.07, inclusive, and shall be...
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