45-36-20
Section 45-36-20 Charge of classification for incorporated municipalities. (a) Notwithstanding
any other provision of law, including, but not limited to, Chapter 2A of Title 28, and pursuant
to authority granted by Section 104 of the Constitution of Alabama of 1901, the electors of
an incorporated municipality located in Jackson County with a population of 2,500 or more
inhabitants may change its classification from dry to wet or wet to dry by a municipal option
election as provided by this section. (b)(1) Upon petition of 25 percent of the number of
voters voting in the last general election of the municipality having a population of 2,500
or more inhabitants being filed with the city or town clerk or governing body of the municipality,
the governing body shall call a municipal option election for the municipality to determine
the sentiment of the people as to whether alcoholic beverages may be legally sold or distributed
in the municipality. The petition for the municipal option...
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45-48-241.31
Section 45-48-241.31 Additional motor vehicle tag fees authorized. (a)(1) For purposes of this
section, the term motor vehicle means a motor vehicle as defined in Section 40-12-240, as
amended, excluding any trailer qualifying as a utility trailer. (2) The Marshall County Commission
outside of the corporate limits of any city in any part of which is located in Marshall County
having a city board of education may levy an additional annual fee of up to twenty-five dollars
($25) on each motor vehicle registered from that area or otherwise subject to ad valorem tax
by the county in that area in the county unless specifically exempted therefrom. (3) The governing
bodies of the City of Arab and the City of Guntersville may each respectively levy an additional
annual fee of up to twenty-five dollars ($25) on each motor vehicle registered within the
corporate limits of the municipality which the governing body of the municipality represents
or is otherwise subject to ad valorem tax by the...
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11-41-24
Section 11-41-24 Grounds for forfeiture of charter. If any municipal corporation having a population
of 1,100 inhabitants or less shall fail to elect a mayor or other chief executive officer
for more than one year after the time fixed for such elections, shall fail to levy and collect
city or town taxes or arrange to receive moneys or services in lieu of such taxes for more
than three successive years or shall fail to see that the streets and roads within its limits
are kept in proper condition, it shall, as a municipal corporation, forfeit its charter, and
such forfeitures shall be determined in the manner set out in the following sections. The
provisions of this section shall apply to all such municipal corporations heretofore or hereafter
created under the laws of the state of Alabama. (Acts 1919, No. 517, p. 739; Code 1923, §2330;
Code 1940, T. 37, §21; Acts 1965, No. 660, p. 1184.)...
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2-15-48
Section 2-15-48 Permits required by article cumulative; article not to prohibit adoption by
municipalities of sanitary rules or regulations for conduct of dealer's business. The payment
of the permit fees provided for in this article shall be in addition to any license or licenses
now or hereafter required to be paid to the State of Alabama or any county or any incorporated
city or town for the privilege of conducting such business or businesses, and nothing contained
in this article shall prohibit any incorporated city or town from adopting sanitary rules
or regulations for the conduct of any such business within such city or town. (Acts 1936,
Ex. Sess., No. 190, p. 222; Code 1940, T. 2, §392.)...
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40-12-141
Section 40-12-141 Pianos, organs and other musical instruments. Each person engaged in the
business of selling, renting or delivering pianos, organs, small musical instruments or all
such articles in this state, either in person or by agent, consignee or broker, shall pay
$50 as a license tax to the state for each county in which he has an established place of
business, and such license shall permit him to solicit business anywhere in the state; provided,
that where such dealer does not have an established place of business in the state but merely
sells or solicits the sale of such articles, he shall pay as a state license tax $25 in each
county. The provisions of this section shall not apply to general merchants selling as a part
of their stock in trade small musical instruments, the selling price of which does not exceed
$10; provided, that the license tax on general merchants selling small musical instruments,
the selling price of which exceeds $10, but who do not sell pianos or...
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40-12-176
Section 40-12-176 Vending machines. (a) Every person, firm, corporation, association, or copartnership
operating a vending machine business whereby tangible personal property is sold through or
by the use of coin-operated machines shall pay an annual privilege license tax based on the
total sales of each such vending company during the preceding year as follows: Total Sales
Amount of Tax $12,000.00 or less $10.00 12,000.01 - 24,000.00 20.00 24,000.01 - 36,000.00
30.00 36,000.01 - 48,000.00 40.00 48,000.01 - 60,000.00 60.00 60,000.01 - 80,000.00 75.00
80,000.01 - 100,000.00 90.00 100,000.01 - 150,000.00 125.00 150,000.01 - 200,000.00 150.00
200,000.01 - 250,000.00 175.00 250,000.01 - 350,000.00 200.00 350,000.01 - 450,000.00 300.00
450,000.01 - 750,000.00 400.00 750,000.01 - 1,000,000.00 500.00 1,000,000.01 - 2,500,000.00
600.00 2,500,000.01 - 5,000,000.00 700.00 5,000,000.01 - 7,500,000.00 800.00 7,500,000.01
- 10,000,000.00 900.00 10,000,000.01 or more 1000.00 (b) The revenue produced...
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45-22-220
Section 45-22-220 Hours of operation. Any town or municipality in Cullman County, regardless
of whether or not such entity has a police force, is authorized and empowered to regulate
the business hours of game and billiard rooms within its town or city limits either through
the adoption of ordinances, rules, or regulations or through the imposition of local license
fees. (Act 84-491, p. 1111, §1; Act 84-603, p. 1238, §1.)...
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45-34-100.21
Section 45-34-100.21 Districts. For the purpose of this subpart, and for future elections of
members of the board of education, Henry County is hereby divided into five separate geographical
districts, to be numbered 1 to 5, inclusive, and described as follows: (1) DISTRICT NO. 1
Beginning at the Southeast Corner of Henry County at Georgia Line on East Side and Houston
County on South Side; thence West along the South line of Henry County to the Southwest Corner
of Henry County; thence North along the West line of Henry County to the intersection of Henry
County Road No. 16; thence East along the centerline of said Henry County Road No. 16 to the
intersection of the West City Limits of Headland, Alabama; thence South along the West City
Limits line to the intersection of centerline of Seaboard Coast Line Railroad; thence Northeast
along centerline of Seaboard Coast Line Railroad Tracks to its intersection with the projected
centerline of Cleveland Street; thence South along the...
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45-34-71.02
Section 45-34-71.02 Districts. For the purpose of this part, and for future elections of members
of the county commission, Henry County is hereby divided into five separate geographical districts,
to be numbered 1 to 5, inclusive, and are hereby described as follows: (1) DISTRICT NO. 1
Beginning at the Southeast Corner of Henry County at Georgia line on East Side and Houston
County on South Side; thence West along the South line of Henry County to the Southwest Corner
of Henry County; thence North along the West line of Henry County to the intersection of Henry
County Road No. 16; thence East along the centerline of said Henry County Road No. 16 to the
intersection of the West City Limits of Headland, Alabama; thence South along the West City
Limits line to the intersection of centerline of Seaboard Coast Line Railroad; thence Northeast
along centerline of Seaboard Coast Line Railroad Tracks to its intersection with the projected
centerline of Cleveland Street; thence South along the...
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45-41-244.20
Section 45-41-244.20 Levy of taxes paralleling state sales and use taxes. There is hereby levied
in that part of Lee County outside the corporate limits of the Cities of Auburn, Opelika,
and Phenix City in addition to all other taxes now imposed by law special county privilege
license and excise taxes paralleling state sales and use taxes. In that part of Lee County
lying outside the corporate limits but within the police jurisdiction of the City of 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...
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