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45-37A-152
Section 45-37A-152 Ad valorem taxes authorized. (a) The governing body of the City of
Fairfield in Jefferson County may levy and collect an additional ad valorem tax at a rate
not exceeding 15 mills per each dollar on the value of the taxable property within the city,
the proceeds of which tax shall be used exclusively for public educational purposes, provided
the rate of such tax, the time it is to continue, and the purpose thereof shall have been
first submitted to a vote of the qualified electors of the City of Fairfield and voted for
by a majority of those voting at such election. The additional taxes levied and imposed by
this section shall become effective October 1, 1986, upon referendum approved by a
majority of the qualified electors of the municipality, called by the municipal governing
body at the next special, local, or statewide referendum, as provided by law and Amendment
373 to the Constitution of Alabama of 1901, as amended. Such proceeds shall be collected at
the same...
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40-20-50
Section 40-20-50 Collection of severance taxes; deposit into fund; distribution of investment
income; trustees; escrow agents; limitations. Any laws or parts of laws to the contrary notwithstanding,
any annual privilege tax levied upon persons engaging in the business of producing or severing
oil or gas or other hydrocarbons from the soil or waters of this state measured by the gross
value of such oil or gas or other hydrocarbons and which tax is applicable only in a particular
county and under which collections were being made on January 1, 1987, or which shall hereafter
be levied pursuant to legislative act, shall be continued and collected only as herein prescribed:
(1) All revenues collected from such local severance taxes shall, beginning the first day
of the month following August 3, 1987, be paid into the general fund of the county exclusively
for transfer and deposit into a trust fund hereby established until the total sum of $15,000,000
in severance tax revenues of the type...
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40-25-2
Section 40-25-2 Who is liable for tax; amount; local tax or fee. (a) In addition to
all other taxes of every kind now imposed by law, every person, firm, corporation, club, or
association, within the State of Alabama, who sells or stores or receives for the purpose
of distribution to any person, firm, corporation, club, or association within the State of
Alabama, cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, snuff, or
any substitute therefor, either or all, shall pay to the State of Alabama for state purposes
only a license or privilege tax which shall be measured by and graduated in accordance with
the volume of sales of such person, firm, corporation, club, or association in Alabama. There
is hereby levied license or privilege taxes on articles containing tobacco enumerated in this
article in the following amounts: (1) LITTLE CIGARS. Upon cigars of all descriptions, including
filtered cigars, made of tobacco, or any substitute therefor, and weighing not...
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37-1-80.2
Section 37-1-80.2 Dual party relay system and fund; board of trustees; funding of other
services; liability of trustees. (a) The Alabama Public Service Commission shall impose a
surcharge on each access line of each customer of the local exchange companies operating in
Alabama to fund a dual party relay system whereby a deaf or hearing-impaired person may communicate
with other such persons or with hearing persons via telephone. The fee may be imposed by order
of the Alabama Public Service Commission on the access line. (b) The Alabama Public Service
Commission shall establish the amount to be imposed based on the amount of funding necessary
to implement and maintain such system. However, no additional fees other than the surcharge
may be imposed on any user of this deaf and hearing-impaired service. (c) The local exchange
companies shall collect the surcharge from their customers and transfer the moneys collected
to the Alabama Public Service Commission to be deposited into a special...
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11-51-180
Section 11-51-180 Prerequisites for collection by Department of Revenue; exceptions;
applicability. (a) The Department of Revenue shall, upon request by ordinance or resolution
of the governing body of any municipality and the filing of a certified copy of the enabling
ordinance or resolution with the Department of Revenue, collect all municipal privilege or
license taxes in the nature of a sales or use tax levied or assessed by a municipality under
the provisions of a municipal ordinance or resolution duly promulgated and adopted by the
governing body of the municipality, or levied by past or future special or local acts of the
Legislature. Except as set out below and as otherwise provided in this section, the
levy shall parallel the corresponding state levy except for the rate of the tax and shall
be subject to all definitions, exceptions, exemptions, proceedings, requirements, rules, regulations,
direct pay permit and drive-out certificate procedures, provisions, statutes of...
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11-3-11.3
Section 11-3-11.3 Collection of local taxes - Department of Revenue. (a) Counties may,
upon request of the county commission, engage the Department of Revenue to collect and administer
any county sales, use, rental, lodgings, tobacco, or other local taxes for which there is
a corresponding state levy. Subject to subsections (d) and (e) below, the department shall
collect and administer a county sales, use, rental, lodgings, tobacco, or other tax for which
there is a corresponding state levy on behalf of the requesting county. Any county sales,
use, rental, or lodgings tax levy administered and collected by the Department of Revenue
pursuant to this section, whether the levy is imposed pursuant to the authority of
Section 40-12-4, or any general, special, or local act of the Legislature, shall parallel
the corresponding state tax levy, except for the rate of tax, and shall be subject to all
definitions, exceptions, exemptions, proceedings, requirements, provisions, rules, regulations,...
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45-37-244.02
Section 45-37-244.02 Jefferson County Entity Business License Tax. (a) This section
shall apply only to Jefferson County. (b) As used in this section, the following words
and terms shall have the meanings ascribed to them: (1) BUSINESS ACTIVITY. The carrying on
or practice of any business, vocation, occupation, work, calling, or profession for profit.
(2) BUSINESS ENTITY. A person engaged in one or more business activities, other than an individual.
(3) COUNTY. Jefferson County. (4) GOVERNING BODY. The Jefferson County Commission. (5) INDIVIDUAL.
A natural person other than a sole proprietor. (6) PERSON. Any corporation, partnership, company,
association, unincorporated organization, or other entity formed to engage in business activity.
The term includes an individual engaged in business activity as a sole proprietorship. (c)(1)
In addition to all state license taxes levied under Article 2, commencing with Section
40-12-40, Chapter 12, Title 40, as amended, the governing body of the...
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45-28-245
Section 45-28-245 Definitions; levy and collection of tax; inspection of books; enforcement;
construction of section. (a) When used in this section, unless the context plainly
indicates otherwise, the following words and phrases shall have the meanings respectively
ascribed to them by this section: (1) PERSON. Any individual, firm, partnership, corporation,
association, or any combination thereof. (2) SEVER. Cutting, mining, stripping, or otherwise
taking or removing from the soil within the county. (3) TON. A short ton of 2,000 pounds.
(b) Any laws to the contrary notwithstanding, the county governing body of Etowah County is
authorized and empowered to levy and collect a county excise and privilege tax on every person
severing coal within the county, in any amount not to exceed fifty cents ($0.50) per ton of
the coal severed. The tax levied shall be in addition to all other taxes heretofore levied
and imposed by law. (c) The proceeds collected pursuant to this section shall be...
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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...
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45-49-110.02
Section 45-49-110.02 Meeting dates and locations for voter registration and voter reidentification;
transportation and expense allowances for board members. (a)(1) The Mobile County Board of
Registrars shall be available each year, between August 1 and July 31, at the county courthouse,
or at other locations, as provided by law, for the purpose of voter registration and voter
reidentification. The board members shall be available at the above mentioned areas during
the hours between 9:00 a.m. and 4:30 p.m. on regular business days or on such other days and
at other hours as the board may deem necessary. (2)a. The county may provide transportation
for the members of the board of registrars to and from places where any registration is being
conducted in lieu of mileage expense allowances. b. Effective retroactively to November 1,
1999, in addition to any and all other expense allowances and compensation provided by law,
members of the Board of Registrars in Mobile County shall receive...
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