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11-43C-44
Section 11-43C-44 General fund budget. The general fund budget shall include for each
public utility owned by the city only the net amounts estimated to be received from or to
be appropriated to each public utility. The general fund budget shall be prepared in accordance
with accepted principles of municipal accounting and budgetary procedures and techniques,
and shall show: (1) Such portion of the general fund cash surplus as it is estimated will
exist, at the end of the current fiscal year, and is proposed to be used for meeting expenditures
in the general fund budget for the ensuing year; (2) An estimate of the receipts from current
ad valorem taxes on real estate and tangible personal property during the ensuing fiscal year,
assuming that the percentage of the levy collected be no greater than the average percentage
of the levy collected in the last three completed tax years; (3) An estimate of receipts from
all other sources of revenue, provided that the estimated receipts from...
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11-44C-44
Section 11-44C-44 General fund budget. The general fund budget shall include for each
public utility within the city only the net amounts estimated to be received from or to be
appropriated to each public utility. The general fund budget shall be prepared in accordance
with accepted principles of municipal accounting and budgetary procedures and techniques,
and shall show: (1) Such portion of the general fund cash surplus as it is estimated will
exist, at the end of the current fiscal year, and is proposed to be used for meeting expenditures
in the general fund budget for the ensuing year; (2) An estimate of the receipts from current
ad valorem taxes on real estate and tangible personal property during the ensuing fiscal year,
assuming that the percentage of the levy collected be no greater than the average percentage
of the levy collected in the last three completed tax years; (3) An estimate of receipts from
all other sources of revenue, provided that the estimated receipts from each...
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11-51-90.1
Section 11-51-90.1 Definitions. As used in this article, the following terms shall have
the following meanings: (1) BUSINESS. Any commercial or industrial activity or any enterprise,
trade, profession, occupation, or livelihood, including the lease or rental of residential
or nonresidential real estate, whether or not carried on for gain or profit, and whether or
not engaged in as a principal or as an independent contractor, which is engaged in, or caused
to be engaged in, within a municipality. (2) BUSINESS LICENSE. An annual license issued by
a taxing jurisdiction for the privilege of doing any kind of business, trade, profession,
or any other activity in that jurisdiction, by whatever name called, which document is required
to be conspicuously posted or displayed except to the extent the taxpayer's business license
tax or other financial information is listed thereon or unless the municipality affirmatively
elects not to so require. However, municipal occupational licenses,...
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11-70-2
Section 11-70-2 Initiation and notice of action. (a) Class 2 municipalities may initiate
an expedited quiet title and foreclosure action under this chapter against a parcel of tax
sale property located within its municipal limits and purchased by the municipality. The municipality
shall record, in the office of the judge of probate in the county in which the property is
located, a notice of its intention to file an expedited quiet title and foreclosure action.
The notice shall include a legal description of the property, street address of the property
if available, a statement that the property is subject to expedited quiet title and foreclosure
proceedings under this chapter, and a statement that those proceedings may extinguish any
legal interests in the property. As used herein, interested parties shall mean the owner,
his or her heirs or personal representatives, any mortgagee or purchaser of the subject property
or any part thereof, and any party with an interest in the property,...
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11-89C-2
Section 11-89C-2 Definitions. As used in this chapter, the following words and phrases
shall have the following meanings: (1) AGRICULTURAL LAND. Any real property classified or
assessed as agricultural or forest land for property tax purposes. (2) COMMERCIAL PROPERTY.
Any real property that is not residential property, as defined in this section, or
has not specifically been exempted from the fee provisions set out in Section 11-89C-9(d)(1).
(3) GOVERNING BODY. The governing body of a county or municipality in the state which is now
or may hereafter be specifically designated in 40 C.F.R. Part 122, including, but not limited
to, any appendices or revisions promulgated by EPA in conjunction with any expansion of the
agency's municipal separate storm sewer system program (e.g. Phase III, Phase IV, and/or equivalent
expansions), or by ADEM pursuant to the authority delegated to it under the Clean Water Act,
33 U.S.C. ยง1251 et seq. (4) GREENFIELD. Any real property not previously...
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25-4-10
Section 25-4-10 Employment. (a) Subject to other provisions of this chapter, "employment"
means: (1) Any service performed prior to January 1, 1978, which was employment as defined
in this section prior to such date and, subject to the other provisions of this section,
services performed for remuneration after December 31, 1977, including service in interstate
commerce, by: a. Any officer of a corporation; or b. Any individual who, under the usual common
law rules applicable in determining the employer-employee relationship, has the status of
an employee; or c. Any individual other than an individual who is an employee under paragraphs
a. or b. of this subdivision (1) who performs services for remuneration for any person: 1.
As an agent-driver or commission-driver engaged in distributing meat products, bakery products,
beverages (other than milk) or laundry or dry cleaning services for a principal; 2. As a traveling
or city salesman engaged upon a full-time basis in the solicitation on...
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27-4A-3
Section 27-4A-3 Generally. (a) Subject to the exceptions and exemptions hereinafter
set forth, for the year beginning on January 1, 1995, and for each year thereafter, every
insurer shall pay to the commissioner a premium tax equal to the percentage, as set out in
this subsection, of the premiums received by the insurer for business done in this state,
whether the same was actually received by the insurer in this state or elsewhere: (1) PREMIUM
TAX ON LIFE INSURANCE PREMIUMS. a. Except as hereinafter provided, the rates of taxation on
life insurance premiums shall be those amounts set out in the following schedule: Year Foreign
Insurers Domestic Insurers 1995 2.9 1.3 1996 2.8 1.6 1997 2.7 1.8 1998 2.5 2.1 Every Year
Thereafter 2.3 2.3 b. Individual life insurance policies in a face amount of greater than
$5,000 and up to and including $25,000, excluding group life insurance policies, shall be
taxed at the rate of one percent per annum. c. Individual life insurance policies in a face...
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40-13-53
Section 40-13-53 Applicability. (a) The term severed material, as defined in subdivision
(9) of Section 40-13-51 shall not include lime or limestone used for agricultural purposes
or for pollution control or abatement purposes, nor rock dust used for settling coal dust
in underground mines or similar uses, nor any natural minerals used for the purpose of producing
portland cement, nor processed sand used in the foundry cores, mold, and linings, nor clay
that produces lightweight aggregate, severed materials that are further processed into a finished
aggregate or limestone product without being transported on a public road, marble and marble
by-products, iron ore, quartzite, coal, oil, and natural gas and the severance of marble and
marble by-products, iron ore, quartzite, coal, oil, and natural gas shall not be subject to
the provisions of this article. (b) The tax levied by this article shall apply to all severed
material severed from the ground within this state and sold as tangible...
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40-17-150
Section 40-17-150 Annual identification markers. (a) The commissioner shall provide
by regulation for the issuance of an annual identification marker for every Alabama IFTA-based
carriers' qualified vehicles and the qualified vehicles from non-IFTA-member jurisdictions,
as defined in Article 9 of Chapter 17 of this title, for a fee based on administrative costs
of administering the agreements pursuant to Article 9 of Chapter 17 of this title. The identification
marker shall be in the form and of the size as the commissioner may prescribe. (b) The identification
marker shall be attached or affixed to the vehicle in the place and manner prescribed by the
commissioner so that the same is clearly displayed at all times. (c) The identification markers
herein provided for shall be issued on an annual basis as of January 1 each year and shall
be valid through the next succeeding December 31. (d) All identification markers issued by
the commissioner shall remain the property of the state. (e)...
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45-1-243.02
Section 45-1-243.02 Authorization of levy of use tax. (a) The governing body of the
county is hereby authorized to levy and impose excise taxes on the storage, use, or other
consumption of property in the county as hereinafter provided in this section: (1)
An excise tax is hereby authorized to be levied and imposed on the storage, use, or other
consumption in the county of tangible personal property (not including, however, materials
and supplies bought for use in fulfilling a contract for the painting, repairing, or reconditioning
of vessels, barges, ships, and other watercraft of more than 50 tons burden) purchased at
retail on or after the effective date of such tax, for the storage, use, or other consumption
in the county on or after the effective date of such tax, at the rate of not exceeding one
percent of the sale price of such property, except as provided in subdivisions (2), (3), (4),
and (5); (2) An excise tax is hereby authorized to be levied and imposed on the storage, use,...
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