15-18-76
Section 15-18-76 Restitution centers - Establishment and operation; cooperation of counties
and municipalities. (a) The county commissions of several counties and the governing authorities
of municipalities are hereby authorized to cooperate with the State Board of Pardons and Paroles
in the establishment of restitution centers. Such centers shall be operated by the State Board
of Pardons and Paroles. County or municipal property may be utilized with the approval of
the county commission or municipal governing authority for the construction, renovation, and
maintenance of facilities owned by the state or a local political subdivision. Such a facility
may be furnished or leased to the Board of Pardons and Paroles for a period of time for use
as a restitution center. (b) It is the intent of this section that county and local governments
contribute only to the establishment, renovation, furnishing, and maintenance of the physical
plant of the restitution center and that the Board of...
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23-2-157
Section 23-2-157 Lease, grant, etc., of county, city, etc., property to authority. All counties,
cities, towns, and other political subdivisions and all public departments, agencies, and
commissions of the State of Alabama, notwithstanding any contrary provision of law, are hereby
authorized and empowered to lease, lend, grant, or convey to the authority at its request,
upon such terms and conditions as the proper authorities of such counties, cities, towns,
political subdivisions and departments, agencies, or commissions of the state may deem reasonable
and fair, and without the necessity for any advertisement, order of court or other action
or formality, other than the regular and formal action of the authorities concerned, any real
property which may be necessary or convenient to the effectuation of the authorized purposes
of the authority, which real property may include public roads and other real property already
devoted to public use. (Acts 1980, No. 80-691, p. 1377, §17.)...
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45-49-242.20
Section 45-49-242.20 Pest control ad valorem tax. (a)(1) The Court of County Commissioners,
Board of Revenue, or like governing body of Mobile County is hereby authorized to levy and
collect, in addition to all other taxes authorized by law, a special annual ad valorem tax
of one mill on each dollar's worth of taxable real and personal property in Mobile County
for the administration, operation, and maintenance of mosquito, rodent, and other vector control
activities to be carried out by the Mobile County Board of Health. Such tax shall be based
upon the last preceding assessment for state and county purposes commencing with the tax year
beginning October 1, 1976; its collection shall conform to the collection of taxes from counties;
and it shall constitute a lien against the property. The tax shall be added by the appropriate
county officials to the state and county tax bill immediately following the levy of such tax.
Such taxes shall be subject to the same due and delinquency date,...
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45-1-243.01
Section 45-1-243.01 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 on
account of the business activities and in the amount to be determined by the application of
rates against gross sales or gross receipts, as the case may be, as follows: (1) Upon every
person, firm, or corporation (including the State of Alabama, 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, any association or other agency
or instrumentality of such institutions) 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,...
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45-10-244.01
Section 45-10-244.01 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 on
account of the business activities and in the amount to be determined by the application of
rates against gross sales or gross receipts, as the case may be, as follows: (1) Upon every
person, firm, or corporation, (including the State of Alabama, 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, any association
or other agency or instrumentality of such institutions) 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,...
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45-37A-54.64
Section 45-37A-54.64 Lease, sale, or conveyance of property. The city is authorized, but not
required, to lease or sell or convey to the authority real or personal property, including
park property, without the necessity of authorization by election of qualified voters of the
city, and the governing body of the city is hereby authorized to enter into any agreements
which such authority may deem necessary in order to effectuate such lease, sale, or transfer.
(Acts 1947, No. 215, p. 81, §5.)...
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45-40-245.31
Section 45-40-245.31 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 on
account of the business activities and in the amount to be determined by the application of
rates against gross sales or gross receipts, as the case may be, as follows: (1) Upon every
person, firm, or corporation including the State of Alabama, 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, any association or other agency
or instrumentality of such institutions 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,...
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45-41-244.51
Section 45-41-244.51 Authorization of levy - 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 on
account of the business activities and in the amount to be determined by the application of
rates against gross sales or gross receipts, as the case may be, as follows: (1) Upon every
person, firm, or corporation (including the State of Alabama, 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, any association or other agency
or instrumentality of such institutions) 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,...
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9-10-42
Section 9-10-42 Leases, conveyances, etc., of real property by counties, cities, public departments,
etc. All counties, cities, towns and other political subdivisions and all public departments,
agencies and commissions of the State of Alabama, notwithstanding any contrary provision of
law, are hereby authorized and empowered to lease, lend, grant or convey to the corporation
at its request, upon such terms and conditions as the proper authorities of such counties,
cities, towns, political subdivisions and departments, agencies or commissions of the state
may deem reasonable and fair and without the necessity for any advertisement, order of court
or other action or formality other than the regular and formal action of the authorities concerned,
any real property which may be necessary or convenient to the effectuation of the authorized
purposes of the corporation, which real property may include public roads and other real property
already devoted to public use. (Acts 1955, No. 539, p....
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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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