45-4-244.20
Section 45-4-244.20 County sales tax to parallel state tax; exemptions; collection and disposition of funds; enforcement. (a) All words, terms, and phrases that are defined in Article 1 of Chapter 23 of Title 40 shall, where used in this section have the meanings respectively ascribed to them in Article 1 except where the context herein clearly indicates a different meaning. In addition, the following words, terms, and phrases where used in this section shall have the following respective meanings except where the context clearly indicates a different meaning: (1) STATE SALES TAX STATUTES. Article 1 of Chapter 23 of Title 40, which levies a retail sales tax for state purposes, and includes all statutes, heretofore enacted, which expressly set forth any exemptions from the computation of the tax levied in Article 1 and all other statutes heretofore enacted which expressly apply to, or purport to affect, the administration of Article 1 and the incidence and collection of the tax imposed...
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45-46-90.01
Section 45-46-90.01 Definitions. (a) Wherever used in this article, unless a different meaning clearly appears in the context, the following terms and others evidently intended as the equivalent thereof, shall be given the following respective interpretations: (1) APPLICANT. A natural person who files a written application with the governing body of Marengo County, or with the governing body of any municipality in such county in accordance with Section 45-46-90.02. (2) AUTHORITY. A public corporation organized pursuant to this article. (3) AUTHORIZING COUNTY. Marengo County, Alabama, provided the governing body thereof shall have adopted an authorizing resolution. (4) AUTHORIZING MUNICIPALITY. Any municipality in the county, the governing body of which shall have adopted an authorizing resolution. (5) AUTHORIZING RESOLUTION. The resolution that authorizes the incorporation of an authority, adopted by the governing body of the county or the governing body of any municipality in the...
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45-8-241
Section 45-8-241 Purpose; license or privilege fee; enforcement; exemption for religious practices. (a) This section shall apply only to Calhoun County, Alabama, and to no other county. (b) As used in this section, the following words and terms shall, except as otherwise provided in this section, have the following meanings hereby ascribed to them: "the county" means Calhoun County, Alabama; "the governing body" means the governing body of Calhoun County, Alabama, whether it be a county commission, board of revenue, or other governing body; "person" includes any natural person, partnership, corporation, firm, association, trust, estate or other entity; and "business" includes 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; "license or privilege fee" shall not include any sales or use tax. (c) The purposes of this section are to equalize the burden of taxation by...
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11-50A-1
Section 11-50A-1 Definitions. As used in this chapter, the following words shall have the following meanings unless the context clearly indicates otherwise: (1) AUTHORITY. Alabama Municipal Electric Authority created pursuant to this chapter and any successor or successors thereto. (2) BOARD. The board of directors of the authority. (3) BONDS. Any bonds issued by the authority under the provisions of this chapter, including refunding bonds. (4) BOND ANTICIPATION NOTES. Short term obligations issued by the authority in anticipation of the issuance of bonds. (5) COSTS. All costs of acquisition, construction, reconstruction, improvement, equipment, alteration, repair, or extension of any project; all costs of real and personal property required for the purposes of any project, including any rights or undivided interest therein; all costs of easements, franchises, water rights, fees, permits, approvals, licenses, and certificates, and all costs of securing any permits, approvals, licenses,...
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11-99B-1
Section 11-99B-1 Definitions. When used in this chapter the following words and phrases shall have the following meanings, respectively, unless the context clearly indicates otherwise: (1) APPLICANT. A natural person who files a written application with the governing body of any county or municipality or public corporation in accordance with the provisions of Section 11-99B-3. (2) AUTHORIZING RESOLUTION. A resolution, adopted by a governing body in accordance with the provisions of Section 11-99B-3, that authorizes the incorporation of a district. (3) AUTHORIZING SUBDIVISION. Any county or municipality or public corporation the governing body of which shall have adopted an authorizing resolution. (4) BOARD. The board of directors of a district. (5) BONDS. Bonds, notes, and certificates representing an obligation to pay money. (6) COUNTY. Any county in the state. (7) DIRECTOR. A member of the board of directors of the district. (8) DISTRICT. A public corporation organized pursuant to...
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16-13-231
Section 16-13-231 Purposes and plan of apportionment. (a) In addition to all other appropriations and apportionments of public school money now provided by law and made available for public schools there shall be apportioned and paid to local boards of education from the Foundation Program Fund, the amounts to be determined as hereinafter provided and in accordance with regulations of the State Board of Education. This Foundation Program Fund shall be used principally: (1) To aid in providing at least a 180 full instructional day minimum school term, or the hourly equivalent thereof, except as otherwise provided in paragraph c. of subdivision (1) of subsection (b); and, (2) To assist in the promotion of educational opportunity for all children in the public schools. (b) The following requirements and procedures, supplemented when necessary by regulations of the State Board of Education, shall govern the apportionment of the fund: (1) REQUIREMENTS FOR PARTICIPATING IN FUND. In order for...
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16-37-8
Section 16-37-8 City and county boards of education authorized to operate jointly vocational high schools. (a) In order to further develop the human and natural resources of this state and to correlate and make available information and training in local communities for instruction in such subjects as mechanics, home economics, industrial, livestock, poultry, horticulture, farming and dairying, and to provide exhibits of an educational and cultural nature, and to provide for lectures, extension courses from the state universities and colleges or other sources, the various city or counties or cities and county boards of education are hereby authorized to create vocational high schools. (b) Any city or county board of education, or any combinations of city or county boards of education are hereby authorized by agreement to jointly or severally contract for the erection, maintenance and operation of vocational high schools and to contract for the construction by each for such sums as said...
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33-15-1
Section 33-15-1 Definitions. The following words and phrases used in this chapter, and others evidently intended as the equivalent thereof, shall, in the absence of clear implication herein otherwise, be given the following respective interpretations herein: (1) AUTHORITY. The public corporation organized pursuant to the provisions of this chapter. (2) BOARD. The board of directors of the authority. (3) BONDS. Such term shall include bonds and notes. (4) COUNTY. A county in the state. (5) DIRECTOR. A member of the board of directors of the authority. (6) GOVERNING BODY. The county commission of a county. (7) MUNICIPALITY. An incorporated city or town of the state. (8) PERSON. Unless limited to a natural person by the context in which it is used, such term includes a public or private corporation, a municipality, a county, or an agency, department or instrumentality of a county or municipality, of one or more of the several states or of the United States of America. (9) PROPERTY. Such...
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45-20A-30
Section 45-20A-30 Community antenna television system. (a) As used in this section the word city shall mean the City of Florala, Alabama, in Covington County, a municipal corporation organized under the laws of the State of Alabama. (b) In addition to all other powers, rights, and authority heretofore granted by law: (1) The city is authorized and empowered to acquire, purchase, construct, lease, operate, maintain, enlarge, extend, and improve a community antenna television system, CATV, which may be defined, without limiting the generality, as a facility that in whole or in part, receives directly, or indirectly, or over the air, and amplifies or otherwise modifies the signal transmitting programs broadcast by one or more television or radio stations from any point within this state or any other state and distributes such signals by wire or cable or any other means to subscribing members of the public who pay for such service; and (2) The city is authorized and empowered to acquire,...
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45-22-243.08
Section 45-22-243.08 Charge for collection; disposition of funds. The State Department of Revenue shall charge Cullman County for collecting the special county taxes levied such amount or percentage of total collections as may be agreed upon by the commissioner of revenue and the court of county commissioners, board of revenue, or like governing body of the county, but such charge shall not in any event exceed 10 percent of the total amount of special county taxes collected hereunder within the county. Such charge for collecting the special taxes for the county may be deducted each month from the special sales and special use taxes collected before certifying the amount of the proceeds thereof due Cullman County for that month. The commissioner of revenue shall pay into the State Treasury all county taxes collected under this subpart as such taxes are received by the department of revenue; and on or before the first day of each successive month (commencing with the month following the...
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