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45-37-245.02
Section 45-37-245.02 Levy of tax for support and operation of Birmingham-Jefferson Civic
Center Authority. (a) In addition to all other taxes imposed by law, there is hereby levied
an additional privilege or license tax in the amount hereinafter prescribed against any person,
organization, or other entity engaging in the county in the business of renting or furnishing
any room or rooms, lodgings, or accommodations, in any hotel, motel, inn, tourist court, or
any other place in which rooms, lodgings, or accommodations are regularly furnished for a
consideration. The amount of the taxes levied by this section shall be equal to three
percent of the charge for such rooms, lodgings, or accommodations. The taxes levied by this
section shall become effective on June 1, 2001. (b) All amounts collected within Jefferson
County pursuant to this section shall be allocated to the Birmingham-Jefferson Civic
Center Authority, established by Sections 45-37-90 to 45-37-90.07, inclusive, and shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-245.02.htm - 5K - Match Info - Similar pages
45-37-245
Section 45-37-245 Levy of tax for promotion of Birmingham as convention and visitors'
destination. (a) This section relates to Jefferson County. (b) The taxes levied by
this section shall become effective, or go into effect, on June 1, 1979. (c)(1) Commencing
on June 1, 1979, in addition to all other taxes imposed by law, there is hereby levied and
shall be collected by the director of revenue as herein provided a privilege or license tax
in the amount hereinafter prescribed against every person engaging in the county in the business
of renting or furnishing any room or rooms, lodging, or accommodations, to any transient in
any hotel, motel, inn, tourist court, or any other place in which rooms, lodgings, or accommodations
are regularly furnished to transients for a consideration. The director of revenue shall deduct
and pay to the treasury of the county one percent of the total amount of the taxes, to compensate
the county for the expenses incurred by it in collecting the taxes and in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-245.htm - 6K - Match Info - Similar pages
45-39-140.02
Section 45-39-140.02 Fire protection service fee - Levy; definitions; exemptions. (a)
There is hereby levied on the owner of each residential dwelling and on the owner of each
business or commercial building or facility located in those portions of Lauderdale County
located outside the corporate boundaries of the City of Florence a fire protection service
fee of fifty dollars ($50) per year. (b) For the purposes of this article a dwelling shall
be defined as any building, structure, or other improvement to real property used or expected
to be used as a dwelling or residence for one or more human beings, including specifically
and without limiting the generality of the foregoing, any such building, structure, or improvement
assessed, for purposes of state and county ad valorem taxation, as Class III single-family
owner-occupied residential property, a duplex or an apartment building, and any mobile home
or house trailer. Any such building, structure, or other improvement shall be...
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45-40-245.33
Section 45-40-245.33 Payment of taxes; reports. The sales tax authorized to be levied
in Section 45-40-245.31 shall be due and payable in monthly installments on or before
the twentieth day of the month next succeeding the month in which the tax accrues; and the
use taxes authorized to be levied in Section 45-40-245.32 shall be due and payable
quarterly on or before the twentieth day of the month next succeeding each quarterly period
during which the storage, use, or other consumption of the tangible personal property became
taxable hereunder, each such quarterly period to end on the last day of each of the months
of March, June, September, and December. The sales taxes authorized to be levied in Section
45-40-245.31 shall be paid to and collected by the State Department of Revenue at the same
time as and along with the payment and collection of the state sales tax; and the use taxes
authorized to be levied in Section 45-40-245.32 shall be paid to and collected by the
State Department...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-245.33.htm - 2K - Match Info - Similar pages
8-17-87
Section 8-17-87 Inspection fee. (a) An inspection fee is imposed on the ultimate consumer
of gasoline at the rate of two cents ($.02) per gallon, if the excise tax levied on gasoline
under Section 40-17-325(a)(1) is refunded by the Department of Revenue unless the ultimate
consumer is specifically exempted from the inspection fee by this code. The Department of
Revenue is authorized to reduce the excise tax refund by the amount due for the inspection
fee. (b) An inspection fee is imposed on the ultimate consumer of undyed diesel fuel at the
rate of two cents ($.02) per gallon, if the excise tax levied on diesel fuel under Section
40-17-325(a)(2) is refunded by the Department of Revenue unless the ultimate consumer is specifically
exempted from the inspection fee by this code or unless the undyed diesel fuel is subject
to a reduced rate inspection fee in subsection (i). The Department of Revenue is authorized
to reduce the excise tax refund by the amount due for the inspection fee. (c)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-17-87.htm - 10K - Match Info - Similar pages
11-99-2
Section 11-99-2 Definitions. As used in this chapter: (1) BLIGHTED OR ECONOMICALLY DISTRESSED
AREA: a. An area in which the structures, buildings, or improvements, by reason of dilapidation,
deterioration, age, or obsolescence, inadequate provision for ventilation, light, air, sanitation,
or open spaces, high density of population and overcrowding, or the existence of conditions
which endanger life or property by fire and other causes, or any combination of such factors,
are conducive to ill health, transmission of disease, infant mortality, juvenile delinquency,
or crime, and are detrimental to the public health, safety, morals, or welfare, or b. Any
area which by reason of the presence of a substantial number of substandard, slum, deteriorated,
or deteriorating structures, predominance of defective or inadequate street layout, faulty
lot layout in relation to size, adequacy, accessibility, or usefulness, unsanitary or unsafe
conditions, deterioration of site or other improvements,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-99-2.htm - 12K - Match Info - Similar pages
13A-10-190
Section 13A-10-190 Definitions. As used in this article, Section 13A-11-11, and
Section 36-19-2.1, the following words shall have the following meanings: (1) BACTERIOLOGICAL
WEAPON or BIOLOGICAL WEAPON. A device which is designed in a manner to permit the intentional
release onto any person, into the population or environment of microbial, or other biological
agents or toxins or viral agents whatever their origin or method of production in a manner
not otherwise authorized by law or any device the development, production, or stockpiling
of which is prohibited pursuant to the "Convention on the Prohibition of the Development,
Production, and Stockpiling of Bacteriological (Biological) and Toxin Weapons and Their Destruction,"
26 U.S.T. 583, TIAS 8063. The microbial or biological agents or viral agents shall include,
but not be limited to, any of the following: Anthrax or any variation thereof, smallpox or
any variation thereof. (2) CONVICTION. An adjudication of guilt of or a plea of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/13A-10-190.htm - 9K - Match Info - Similar pages
22-21-260
Section 22-21-260 Definitions. As used in this article, the following words and terms,
and the plurals thereof, shall have the meanings ascribed to them in this section,
unless otherwise required by their respective context: (1) ACQUISITION. Obtaining the legal
equitable title to a freehold or leasehold estate or otherwise obtaining the substantial benefit
of such titles or estates, whether by purchase, lease, loan or suffrage, gift, devise, legacy,
settlement of a trust or means whatever, and shall include any act of acquisition. The term
"acquisition" shall not mean or include any conveyance, or creation of any lien
or security interest by mortgage, deed of trust, security agreement, or similar financing
instrument, nor shall it mean or include any transfer of title or rights as a result of the
foreclosure, or conveyance or transfer in lieu of the foreclosure, of any such mortgage, deed
of trust, security agreement, or similar financing instrument, nor shall it mean or include
any...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-21-260.htm - 11K - Match Info - Similar pages
22-27-90
Section 22-27-90 Definitions. When used herein the following terms shall have the following
meanings: (1) COMMERCIAL ESTABLISHMENT. Any food service establishment, retail food store,
limited food service establishment, limited retail food store, food processing establishment,
or other place of business where food is prepared or sold or offered for sale, or any establishment
that slaughters, fabricates, bones or processes animals, poultry, or fish, whether or not
required by law to be licensed or permitted by an agency of the State of Alabama. (2) DEPARTMENT.
The Alabama Department of Environmental Management as established by Section 22-22A-4.
(3) DISPOSE. To discard or carry away, whether personally or by and through a contractor,
and whether for the purposes of recycling, reuse, or reprocessing or for ultimate elimination.
(4) INEDIBLE ANIMAL BY-PRODUCT. Any bone, fat, offal, carcass, blood, skin, hide, tallow,
lard, feather, horn, hoof, or any other solid by-product derived from any...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-27-90.htm - 2K - Match Info - Similar pages
34-25B-2
Section 34-25B-2 Definitions. As used in this chapter, the following terms shall have
the following meanings: (1) FELONY. A criminal offense that is defined and punishable under
the laws of this state, or an offense committed outside the State of Alabama, which if committed
in this state, would constitute a felony under Alabama law; a crime in any other state or
a crime against the United States which is designated as a felony; or an offense in any other
state, territory, or country punishable by imprisonment for a term exceeding one year. (2)
PRIVATE INVESTIGATION. The compensated act of any individual or company engaging in the business
of obtaining or furnishing information with reference to any of the following: a. A crime
committed or threatened against the United States or any state or territory of the United
States. b. The identity, habits, conduct, business, occupation, honesty, integrity, credibility,
including, but not limited to, the credibility of a person giving testimony...
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