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45-11-245.02
Section 45-11-245.02 Authorization of levy of sales tax. (a) The governing body of the county
is 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 against
the person 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, and
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,...
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45-8-241.60
Section 45-8-241.60 Definitions. The following words, terms, and phrases, when used in this
subpart shall have the meanings ascribed to them in this section, except where the context
clearly indicates a different meaning: (1) PERSON. Any natural person, firm, partnership,
association, corporation, receiver, trust, estate, or other entity, or any other group or
combination of any thereof acting as a unit. (2) LICENSE COMMISSIONER. The License Commissioner
of Calhoun County, Alabama. (3) COUNTY. Calhoun County, Alabama. (4) BUSINESS. All activities
engaged in, or caused to be engaged in, by any person with the object of gain, profit, benefit,
or advantage, either direct or indirect to such person. (5) GROSS PROCEEDS. The value proceeding
or accruing from the leasing or rental of tangible personal property, without any deduction
on account of the cost of the property so leased or rented, the cost of materials used, labor,
or service cost, interest paid or any other expenses whatsoever,...
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45-8-90
Section 45-8-90 Economic Development Council - Creation; composition; powers and duties. (a)(1)
For the purposes of promoting industry and trade and economic development and to assist Calhoun
County and the municipalities located therein in their pursuits therefor and to provide for
the exercise by the county and the municipalities of certain powers and authority proposed
to be granted to them by an amendment to the Constitution of Alabama, the act proposing such
amendment being adopted at the same session of the Legislature at which the act adding this
section was adopted, there is hereby created an economic development council for Calhoun County,
which council shall constitute a public corporation under the name Calhoun County Economic
Development Council. (2) This section shall be liberally construed in conformity with the
purposes. (b)(1) The powers and authorities of the Calhoun County Economic Development Council
shall be vested in and performed by a board of directors. (2) The...
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8-8-4
Section 8-8-4 Maximum rates of interest - Loans, etc., of $100,000 or more to State Board of
Education and trustees of state educational institutions. (a) The State Board of Education
and the trustees of all state institutions where education is a part of the program of the
institution as referred to in Section 16-3-28, when borrowing money in amounts of not less
than $100,000, may agree to pay such rate or rates of interest not to exceed a rate of 15
percent per annum for the loan or forbearance of money as such board of education or trustees
may determine, notwithstanding any law of this state otherwise prescribing or limiting such
rate or rates of interest. (b) As to any such agreement, neither such board of education or
trustees, nor any surety, guarantor, endorser, or any other person, firm, partnership, association,
or corporation which may become liable, in whole or in part, for the payment of the debt and
interest agreed to be paid thereon in accordance with the terms hereof,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-8-4.htm - 1K - Match Info - Similar pages
2-17-1
Section 2-17-1 Definitions. When used in this chapter, the following terms shall have the following
meanings, respectively, unless the context clearly indicates otherwise: (1) COMMISSIONER.
The Commissioner of Agriculture and Industries of the State of Alabama or his duly authorized
representative. (2) FIRM. Any partnership, association or other unincorporated business organization.
(3) MEAT BROKER. Any person, firm or corporation engaged in the business of buying or selling
carcasses, parts of carcasses, meat or meat food products of cattle, sheep, swine, goats,
horses, mules or other equines or poultry on commission or otherwise negotiating purchases
or sales of such articles other than for his own account or as an employee of another person,
firm or corporation. (4) POULTRY. Any live or slaughtered domesticated bird. (5) RENDERER.
Any person, firm or corporation engaged in the business of rendering carcasses or parts or
products of the carcasses of cattle, sheep, swine, goats,...
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35-11-371
Section 35-11-371 Perfection of lien. (a) For the purposes of this section, the following terms
shall have the following meanings: (1) HEALTH CARE PAYOR. A health care insurer, health maintenance
organization, or health care service plan organized under Article 6, Chapter 20, Title 10A,
authorized to provide health care coverage in the state. (2) SATISFY THE CLAIM. Receipt by
the hospital of either of the following: a. Full payment for services as billed. b. If the
hospital has a contract with the injured person's health care payor, payment together with
all credits, discounts, and contractual adjustments that the patient's bill would be entitled
under the contract, including recoupments, between the hospital and the patient's health care
payor which extinguish the patient's obligation for the services rendered. (b) Unless specifically
contrary to any contractual agreement between the hospital and the injured person's health
care payor or unless contrary to any statute or governmental...
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37-8-200
Section 37-8-200 Erection or maintenance of advertising signs resembling railroad signs. (a)
No person, firm, association or corporation shall erect or maintain on any public road or
street in the State of Alabama, or no private property within one fourth of a mile of the
right-of-way of any public road or street, any advertising sign that resembles or that can
reasonably be mistaken for a railroad crossing sign; and the owner or person in possession
of such private property shall not knowingly permit another to erect or maintain such sign
on such private property. (b) The person, firm, association or corporation whose name shall
appear on said sign as the beneficiary of the advertising thereon shall be prima facie presumed
to be the party guilty of erecting and maintaining the same, whether it be on a public road
or street or on private property, within one fourth of a mile of the right-of-way of a public
road or street. (c) No owner or person in possession of private property upon...
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40-23-2
Section 40-23-2 Tax levied on gross receipts; certain sales exempt; disposition of funds. There
is levied, in addition to all other taxes of every kind now imposed by law, and shall be collected
as herein provided, a privilege or license tax against the person 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 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 the institutions be denominational, state, county,
or municipal institutions, any association or other agency or instrumentality of the institutions)
engaged or continuing within this state, in the business of selling at retail any tangible
personal property whatsoever, including...
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41-10-652
Section 41-10-652 Definitions. When used in this division, the following terms shall have the
following meanings unless the context clearly indicates otherwise: (1) ANCILLARY COSTS shall
mean the costs incurred in acquiring and constructing public improvements that benefit all
or any part of the project including, without limitation, (i) improvements to streets, roads
and bridges, (ii) improvements to water and sewer systems, gas and electric systems, and other
utilities providing services to any part of the project, (iii) improvements to the police,
fire, and emergency rescue services provided to the company by local governmental entities,
and (iv) improvements to transportation systems benefiting the company, such as railroad spur
and switching facilities. (2) AUTHORITY shall mean the Alabama 21st Century Authority, which
is provided for pursuant to Division 1. (3) BONDS shall mean the bonds that are authorized
herein to be issued by the authority. (4) COMPANY shall mean an...
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41-16-123
Section 41-16-123 Provisions applicable to certain property held by division. This section
shall apply only to that property that has been held by the division for a period of not less
than 60 days from the date the property is first published in the list of surplus property,
as set out in subsection (b) of Section 41-16-121, and not purchased by any eligible entity
as set out in subsection (e) of Section 41-16-120 as follows: (1) All contracts made by or
on behalf of the State of Alabama or a department, board, bureau, commission, institution,
corporation, or agency thereof, of whatever nature for the sale or disposal of tangible personal
property owned by the State of Alabama, other than the following: a. Alcoholic beverages.
b. Products of the Alabama Institute for Deaf and Blind. c. Barter arrangements of the state
prison system. d. Books. e. School supplies. f. Food. g. Property used in vocational projects.
h. Livestock. i. Property owned by any state college or university,...
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