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11-51-210.1
Section 11-51-210.1 Notice of tax rates; correction of erroneously published rates; liability.
No later than October 1, 2018, the Department of Revenue shall send notice to every county
or municipality levying a sales, use, rental, or lodgings tax regarding the rates of such
taxes according to the records held by the department. Each county and municipality shall
notify the department of an existing erroneous rate published by the department no later than
December 1, 2018. The county or municipality notifying the department of such rate error shall
send written confirmation, on county or municipal letterhead, to the department listing the
erroneous rate published by the department and the corrected rate along with supporting ordinances,
resolutions, or documentation. If the county or municipality fails to respond to the department
regarding an erroneously published rate pursuant to this section, the taxpayer shall be relieved
from liability to the local jurisdiction for having charged...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-210.1.htm - 2K - Match Info - Similar pages
11-81-91
Section 11-81-91 Issuance of bonds. If at an election held under and according to the provisions
of this article, a majority of the qualified electors of the county voting upon such proposition
vote in favor of the issuance of said bonds and the result is ascertained and declared as
set out in this article, the county commission shall issue bonds of such county in the amount
and for the purpose and payable at the times and in the respective amounts mentioned in the
notice of said election; provided, that if subsequent to the said election the county commission
shall determine that the entire amount of bonds mentioned in the election notice is not required
for carrying out the purpose mentioned in the election notice, the said county commission
may issue such lesser amount of bonds as it may determine to be adequate for the said purpose
and may designate the amounts and maturities of the bonds described in the election notice
which shall not be issued so that the amounts and maturities...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-81-91.htm - 1K - Match Info - Similar pages
17-7-21
Section 17-7-21 Requirements for approval of system. (a) The governing body of any county or
municipality or other political subdivision of the state by adoption of an appropriate resolution,
may authorize, adopt, and direct the use of electronic vote counting systems for use in all
elections held in such county or municipality or other political subdivision or any portion
thereof; and such resolution, a copy of which shall be filed with the Secretary of State,
shall specify the particular type of equipment to be used and a procedure for implementation.
(b) Notwithstanding subsection (a), no electronic vote counting system shall be used unless
it has been constructed so that it: (1) Permits and requires voting in secrecy. (2) Permits
each elector to vote at any election for all persons and offices for whom and for which he
or she is lawfully entitled to vote; to vote for as many persons for an office as he or she
is entitled to vote for; and to vote for or against any question upon...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/17-7-21.htm - 3K - Match Info - Similar pages
45-31-241
Section 45-31-241 Levy of tax for public school purposes. (a) In order to provide funds for
the benefit of the public schools in Geneva County, the Geneva County Commission or other
governing body of Geneva County is hereby authorized to levy and to provide for the assessment
and collection of any sales and use taxes generally paralleling the state sales and use taxes
in Geneva County or in any portion thereof as hereinafter provided, which tax or taxes shall
be in addition to any and all other county taxes heretofore or hereafter authorized by law
in Geneva County. Any such tax may be levied in Geneva County as a whole or there may be excluded
from the levy of any such tax, in the discretion of the governing body, any sales or use which
shall take place in any incorporated municipality in Geneva County in which the general administration
and supervision of public schools shall be vested in a city board of education. Such governing
body may, in its discretion, submit the question of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-31-241.htm - 3K - Match Info - Similar pages
45-36-20
Section 45-36-20 Charge of classification for incorporated municipalities. (a) Notwithstanding
any other provision of law, including, but not limited to, Chapter 2A of Title 28, and pursuant
to authority granted by Section 104 of the Constitution of Alabama of 1901, the electors of
an incorporated municipality located in Jackson County with a population of 2,500 or more
inhabitants may change its classification from dry to wet or wet to dry by a municipal option
election as provided by this section. (b)(1) Upon petition of 25 percent of the number of
voters voting in the last general election of the municipality having a population of 2,500
or more inhabitants being filed with the city or town clerk or governing body of the municipality,
the governing body shall call a municipal option election for the municipality to determine
the sentiment of the people as to whether alcoholic beverages may be legally sold or distributed
in the municipality. The petition for the municipal option...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36-20.htm - 4K - Match Info - Similar pages
45-48-245
Section 45-48-245 Levy of tax for public school purposes. (a) In order to provide funds for
the benefit of the public schools in Marshall County, the Marshall County Commission is hereby
authorized to levy and to provide for the assessment and collection of any sales and use taxes
generally paralleling the state sales and use taxes in Marshall County or in any portion thereof
as hereinafter provided, which tax or taxes shall be in addition to any and all other county
taxes heretofore or hereafter authorized by law in Marshall County. There shall be excluded
from the levy of any such tax, any sales or use which shall take place in any incorporated
municipality in Marshall County in which the general administration and supervision of public
schools shall be vested in a city board of education. Such governing body, in its discretion,
may submit the question of levying any such tax to a vote of the qualified electors in any
portion of Marshall County in which any such tax is proposed to be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48-245.htm - 2K - Match Info - Similar pages
45-49-71.04
Section 45-49-71.04 Levy and collection of additional privilege license taxes, excise taxes,
and sales and use taxes. (a) Subject to any limitation of the Constitution of Alabama of 1901,
or of any general law of this state, the Mobile County Commission or other like governing
body shall have the power to levy and collect additional privilege license taxes, excise taxes,
and sales and use taxes. The revenue from any of the taxes authorized above shall be deposited
into the county treasury to be used in the manner prescribed by the county commission. (b)
Any such additional tax levied by the governing body shall become law either with or without
a referendum in the sole discretion of the governing body. In the event the county commission
provides that the tax levied shall become law only upon approval of a majority of those voting
in any election called for by the governing body for such purpose, then the election shall
be held not less than 30 days nor more than 90 days after the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-71.04.htm - 1K - Match Info - Similar pages
12-12-1
Section 12-12-1 Establishment, designation, etc.; location of sessions of district courts;
abolition of courts not authorized by Constitution. (a) The district court of Alabama, a trial
court of limited jurisdiction, is created and established, effective January 16, 1977, and
shall be subdivided according to districts and styled the district court of the county. Persons
elected or appointed to a district court judgeship must have been admitted to practice law
in this state a combined total of four years or more, or admitted to practice law by any other
state for a combined total of four years or more, prior to beginning a term of office or appointment
to serve a vacant term of office. In addition, the person must not have received from any
state or state bar association a suspension or disbarment within the 10 years preceding election
or appointment. (b) Sessions of the district court shall be held in each county seat, each
municipality containing a population of 1,000 or more where no...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/12-12-1.htm - 2K - Match Info - Similar pages
45-48A-62
Section 45-48A-62 Increase to tax for public school purposes. (a) For the purposes of this
section, the following words have the following meanings: (1) AMENDMENT 56. Amendment 56 to
the Constitution of Alabama 1901, now appearing as Section 216.04 of the Official Recompilation
of the Constitution of Alabama of 1901, as amended. (2) AMENDMENT 373. Amendment 373 to the
Constitution of Alabama of 1901, now appearing as Section 217 of the Official Recompilation
of the Constitution of Alabama of 1901, as amended. (3) CITY. The City of Guntersville. (4)
CITY SPECIAL SCHOOL AD VALOREM TAX. The tax authorized pursuant to the applicable provisions
of the general laws of this state and pursuant to Amendment 56 and Amendment 373 levied by
the city for public school purposes, or for capital outlay or debt service for public schools,
and without express limit as to time. (b) The city presently levies and collects the city
special school ad valorem tax for public school purposes. Pursuant to a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48A-62.htm - 2K - Match Info - Similar pages
11-51-191
Section 11-51-191 Determination of amounts due; preliminary and final assessments; review;
appeal; refund for overpayment. (a) If the taxing jurisdiction determines that the amount
of any business license tax reported on or remitted with a business license remittance form
is incorrect, if no business license remittance form is filed within the time prescribed,
or if the information provided on the form is insufficient to allow the taxing jurisdiction
to determine the proper amount of business license tax due, the taxing jurisdiction may calculate
the correct amount of the tax based on the most accurate and complete information reasonably
obtainable. The taxing jurisdiction may thereafter enter a preliminary assessment for the
correct amount of business license tax, including any applicable penalty and interest. Nothing
contained herein shall limit or restrict a municipality's right to seek injunctive relief
under Section 11-51-150, et seq. (b) If the amount of business license tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-191.htm - 13K - Match Info - Similar pages
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