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45-31-241.01
Section 45-31-241.01 Levy of tax for jail maintenance, road and bridge projects, and school
resource officers. (a) This section shall only apply to Geneva County. (b) As used in this
section, state sales tax means the tax imposed by the state sales and use tax statutes, including,
but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4. (c)(1) The County Commission
of Geneva County may levy, in addition to all other authorized taxes, a one percent sales
tax. (2) The proceeds of all sales which are presently exempt under the state sales and use
tax statutes are exempt from the tax authorized by this section. (d) The tax authorized by
this section shall be collected by the State Department of Revenue or the county commission
or other entity which the county commission has contracted with to collect the taxes at the
same time and in the same manner as state sales taxes are collected. On or prior to the date
the tax is due, each person subject to the tax shall file with the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-31-241.01.htm - 5K - Match Info - Similar pages
45-41-244.20
Phenix City, such tax shall be levied in the manner and at one-half the rate of such tax in
that part of Lee County outside the corporate limits of Auburn and Opelika, in which latter
area the tax shall be levied in the manner and at the rates hereafter prescribed: (1) Upon
every person, firm, or corporation engaged or continuing within that part of Lee County outside
the police jurisdictions of the Cities of Auburn, Opelika, and Phenix City in the business
of selling at retail any tangible personal property whatsoever, including merchandise
and commodities of every kind and character, but not including, however, bonds or other evidence
of debt or stocks, nor sale or sales of material and supplies to any person for use in fulfilling
a contract for the painting, repair, or reconditioning of vessels, barges, ships, and other
watercraft of over 50 tons burden, an amount equal to one percent of the gross proceeds of
sales of the business except where a different amount is expressly...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.20.htm - 9K - Match Info - Similar pages
45-44-150.13
Section 45-44-150.13 Relation to other taxes. The license fees, commissions, and excise taxes
imposed herein shall be in lieu of all licenses, excise taxes, occupational taxes to the State
of Alabama or any county, city, town, or other political subdivision thereof including, but
not limited to, any and all sales and use taxes, lease taxes, utility taxes, alcoholic beverage
taxes. Provided, however, that any person, firm, or corporation who operates a restaurant,
bar, or other concession on the premises, shall be subject to the usual city and county taxes
that are normally levied upon such businesses. (Act 83-575, p. 882, § 14.)...
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45-5-120
shall be probationary for one year from the date of appointment. A probationary employee may
be discharged by the sheriff or a governmental entity at their pleasure at any time before
the expiration of one year from his or her appointment. After he or she shall have served
for one year in the position to which he or she was appointed or employed, such employee shall
become a merit employee. (k) The appointing authority shall have authority to suspend without
pay a merit employee for any personal misconduct, or fact, affecting or concerning
his or her fitness or ability to perform his or her duties in the public interest. In the
event a merit employee is suspended without pay for more than 30 days in any one year, he
or she shall be entitled to a public hearing by the board upon written demand filed within
five days from the date of the order of suspension. If, after hearing, the board determines
that the action of the appointing authority was not with good cause, the suspension...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-5-120.htm - 11K - Match Info - Similar pages
11-92B-21
Section 11-92B-21 Exemption from taxation. An authority, including, without limitation, its
property, its income, the bonds and other securities issued by the authority, the interest
applicable thereto, and the income therefrom, and all mortgages, indentures, and other instruments
executed as security therefor, and all deeds and other documents delivered to or by the authority
shall be exempt from all state and local taxation, except sales and use tax, but including,
without limitation, any license or excise taxes imposed on the authority for the privilege
of engaging in any of the activities in which the authority may engage. An authority shall
not be obligated to pay any fees, taxes, or costs to the judge of probate in connection with
the recording or filing of any deed or document. Except as provided in this section, nothing
in this chapter shall be construed to: (1) Exempt any person, individual, corporation, association,
or entity from otherwise applicable state, county, and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-92B-21.htm - 1K - Match Info - Similar pages
22-20-8
Section 22-20-8 Depositing dead animals or nauseous substances in water supplies. It shall
be unlawful for any person to knowingly deposit any dead animal or nauseous substance in any
source, standpipe or reservoir from which water is supplied to any city or town of this state
or in any private well, spring, reservoir, tank, vessel or receptacle. Any person violating
the provisions of this section shall be guilty of a misdemeanor and, upon conviction, shall
be punished by a fine not exceeding $500.00 and may be sentenced to hard labor for the county
not exceeding one year. (Code 1896, §5331; Code 1907, §7875; Code 1923, §5610; Code 1940,
T. 22, §133.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-20-8.htm - 980 bytes - Match Info - Similar pages
36-31-1
Section 36-31-1 Designation and prescription of powers and duties of trustees. Each governing
body in the State of Alabama including the council, commission or similar governing body of
each municipal corporation, the board of directors of each incorporated municipal board, the
county commission of each county, the board of education of each city, the board of education
of each county, the board of directors of each county or municipal hospital, each gas district,
any other county or municipal public corporation, agency or authority and the board of trustees,
board of managers, board of control or similar governing body of each state agency or institution
of education, learning, training or correction or for the delinquent, insane, sick, deaf,
dumb, blind, needy, juvenile or aged, now existing or established after September 16, 1963,
may designate a bank (whether a national bank or banking association or a banking or trust
company operating under the jurisdiction of the Superintendent...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/36-31-1.htm - 1K - Match Info - Similar pages
40-23-2
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 merchandise and commodities
of every kind and character, (not including, however, bonds or other evidences of debts or
stocks, nor sales of material and supplies to any person for use in fulfilling a contract
for the painting, repair, or reconditioning of vessels, barges, ships, other watercraft, and
commercial fishing vessels of over five tons load displacement as registered with the U.S.
Coast Guard and licensed by the State of Alabama Department of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-2.htm - 10K - Match Info - Similar pages
45-22-243.91
now imposed by law, and shall be collected 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 receipt, as the case may be, as follows: (1) Upon every
person, firm, or corporation (not including the State of Alabama or the Alabama Alcoholic
Beverage Control Board or ABC stores) 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 evidence
of debt or stocks), an amount equal to one percent of the gross proceeds of sales of the business,
except where a different amount is expressly provided herein; provided, however, that any
person engaging or continuing in business as a retailer and wholesaler or jobber shall pay
the tax required on the gross proceeds of retail sales of such business at the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.91.htm - 7K - Match Info - Similar pages
45-27-245
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 Escambia 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
stocks, nor sale or sales of material and supplies to any person for use in fulfilling a contract
for the painting, repair, or reconditioning of vessels, barges, ships, and other watercraft
of over 50 tons burden), an amount equal to one percent of the gross proceeds of sales of
the business except where a different amount is expressly provided...
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