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45-49-190
Section 45-49-190 Legislative delegation. (a) The governing body of Mobile County, jointly
with the governing bodies of any incorporated municipalities within the county, may provide
office accommodations for the members of the state legislative delegation from the county
and also provide legislative assistants and an office manager to such legislative delegation.
The largest city in Mobile County shall provide the office space and the telephone for the
office, or at least the price thereof with the advice and consent of the delegation as to
its location. The other incorporated municipalities in the county shall each pay eight cents
per capita to cover other expenses of maintaining and operating such offices. The county shall
provide for two legislative assistants and an office manager for the legislative delegation.
The legislative assistants and the office manager, in the discretion of the county governing
body, need not be members of any county, city, or state merit or retirement...
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12-21-401
Section 12-21-401 Definitions. In this article: (1) "Foreign jurisdiction"
means a state other than this state. (2) "Foreign subpoena" means a subpoena issued
in a civil action under authority of a court of record of a foreign jurisdiction. (3) "Person"
means an individual, corporation, business trust, estate, trust, partnership, limited liability
company, association, joint venture, public corporation, government, or governmental subdivision,
agency or instrumentality, or any other legal or commercial entity. (4) "State"
means a state of the United States, the District of Columbia, Puerto Rico, the United States
Virgin Islands, a federally recognized Indian tribe, or any territory or insular possession
subject to the jurisdiction of the United States. (5) "Subpoena" means a document,
however denominated, issued in a civil action under authority of a court of record requiring
a person to: (A) Attend and give testimony at a deposition. (B) Produce and permit inspection
and copying of...
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45-44-150
Section 45-44-150 Creation; composition; public records. (a) The Macon County Racing
Commission is hereby created and established and is vested with the powers and duties specified
in this part, and all other powers necessary and proper to enable it to execute fully and
effectually the purposes of this part. The official name of the commission shall be the Macon
County Racing Commission, the same being sometimes referred to herein as the racing commission
or the commission. The commission shall be composed of bona fide residents of Macon County,
Alabama, who shall have resided in Macon County for no less than five years prior to appointment.
The commission shall consist of three members appointed as follows: The current representative
from Macon County in the House of Representatives shall appoint one member for a term of six
years; the current senator representing Macon County in the Alabama Legislature shall appoint
one member for a term of four years; and the Macon County Commission...
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11-50A-9
Section 11-50A-9 Issuance of bonds; prerequisites; procedure; provisions; execution;
bond resolution covenants. (a) The authority shall, prior to the adoption by the board of
a resolution authorizing the issuance of any bonds, enter into one or more contracts with
two or more municipalities which are authorized to contract with the authority pursuant to
Section 11-50A-17. Any resolution of the board authorizing the issuance of bonds may
authorize those bonds to be issued in more than one series, and the issuance of each series
of bonds so authorized by that resolution need not be preceded by the entering into by the
authority of additional contracts pursuant to Section 11-50A-17. (b) The board may
by resolution or resolutions authorize the issuance of bonds. Unless otherwise provided therein,
the resolution or resolutions shall take effect immediately and need not be published or posted.
The board may authorize such types of bonds as it may determine, subject only to any agreement
with...
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45-27-72
Section 45-27-72 Purchasing agent. (a) The Chair of the Board of County Commissioners
of Escambia County shall serve as county purchasing agent without additional compensation.
The county purchasing agent shall purchase for the county officials, the county offices, and
every department of the county, all books, stationery, supplies, office equipment, printing
and printing matter, blanks, forms, machinery, equipment, tools, materials, supplies, and
contractual services needed by such county officials, offices, and departments. Subject to
the approval of the Board of County Commissioners, the purchasing agent shall have authority
to do all of the following: (1) Establish standard specifications for supplies, equipment,
and materials used by the county officials, offices, and departments. (2) Operate a central
storeroom. (3) Require county officers, offices, and departments to prepare estimates of requirements.
(4) Transfer among the county officers, offices, and departments surplus...
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5-17-8
Section 5-17-8 Reports to Administrator of Alabama Credit Union Administration; powers
of administrator. (a) Credit unions shall report to the Administrator of the Alabama Credit
Union Administration at least annually on or before January 31 in such manner and form as
required by the administrator for that purpose. Additional reports may be required. Credit
unions shall be examined at least every 18 months by employees of the administration or by
other persons designated by the administrator. For failure to file reports when due, unless
excused for cause by the administrator, the credit union shall pay to the State Treasurer
five dollars ($5) for each day of its delinquency. (b) If the administrator determines that
the credit union is violating this chapter, or is insolvent, the administrator may suspend
operations of the credit union by issuing an order requiring that the credit union cease operations
pending a hearing on the revocation of the certificate of approval, or the...
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40-2-11
Section 40-2-11 Powers and duties generally. It shall be the duty of the Department
of Revenue, and it shall have the power and authority, in addition to the authority now in
it vested by law: (1) To have and exercise general and complete supervision and control of
the valuation, equalization, and assessment of property, privilege, or franchise and of the
collection of all property, privilege, license, excise, intangible, franchise, or other taxes
for the state and counties, and of the enforcement of the tax laws of the state, and of the
several county tax assessors and county tax collectors, probate judges, and each and every
state and county official, board, or commission charged with any duty in the enforcement of
tax laws, to the end that all taxable property in the state shall be assessed and taxes shall
be imposed and collected thereon in compliance with the law and that all assessments on property,
privileges, intangibles, and franchises in the state shall be made in exact...
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40-2A-13
Section 40-2A-13 Examination of taxpayer's records; additional assessments; disclosure
requirements; taxpayer notification. (a) The Department of Revenue, a governing body of a
self-administered county or municipality, or an agent of such a municipality or county may
not conduct an examination of a taxpayer's books and records for compliance with applicable
sales, use, rental, or lodgings tax laws except in accordance with this section and
with the Alabama Taxpayers' Bill of Rights and Uniform Revenue Procedures Act. (b) Additional
sales, use, rental, or lodgings tax may be assessed by the Department of Revenue, a governing
body of a self-administered county or municipality, or an agent of such a municipality or
county within any applicable period allowed pursuant to Section 40-2A-7(b), even though
a preliminary or final assessment has previously been entered by the Department of Revenue,
a governing body of a self-administered county or municipality, or an agent of such a municipality...
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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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