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45-12-241.01
Section 45-12-241.01 Privilege license tax for mandatory solid waste disposal program. (a)
This section shall only apply to Choctaw County. (b) As used in this section, state sales
and use 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, 40-23-4, 40-23-60, 40-23-61, 40-23-62,
and 40-23-63 of the Code of Alabama 1975. (c) The County Commission of Choctaw County may
levy, in addition to all other taxes, a privilege license tax against gross sales in an amount
up to two cents which shall be exclusively for the operational fund of the county mandatory
solid waste disposal program. The gross 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 levied by this section shall be collected by the State Department of Revenue, or such
other entity as determined by the county commission, at the same time and in...
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45-41-244.110
Section 45-41-244.110 Additional sales and use tax authorized. (a) This section shall only
apply to those areas outside the corporate limits of the Cities of Auburn, Opelika, and Phenix
City in Lee County. (b) As used in this section, state sales and use 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, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c) Subject to the
approval of the majority of the electors voting at a referendum held for such purposes, the
Lee County Commission may levy a one percent sales and use tax against gross sales, use, storage,
or other consumption subject to the state sales or use taxes levied by subdivision (1) of
Section 40-23-2, subdivision (2) of Section 40-23-2, and subsection (a) of Section 40-23-61,
outside the corporate limits of the Cities of Auburn, Opelika, and Phenix City. The gross
proceeds of all sales and use of products or services which are presently...
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45-47-244
Section 45-47-244 Authorization to levy tax; collection; disposition of (a) The Marion County
Commission is hereby authorized to levy and impose in the county, in addition to all other
taxes of every kind now imposed by law and to collect as herein provided, a privilege or license
tax on the sale of any automotive vehicle, truck trailer, semitrailer, and house trailer required
to be registered or licensed with the Marion County Judge of Probate and purchased other than
at wholesale in the county from any person, firm, or corporation which is not a licensed dealer
engaged in selling automotive vehicles, truck trailers, semitrailers, or house trailers an
amount equal to one and one-half percent of the purchase price. (b) The Marion County Commission
is hereby authorized to levy and impose in the county, in addition to all other taxes of every
kind now imposed by law, and to collect as herein provided, an excise or use tax on the storage,
use, or other consumption in the county of any...
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11-65-30
Section 11-65-30 Commission wagering fees. (a) Each horse racing operator shall pay to the
treasurer of the commission licensing such operator a commission horse wagering fee for each
calendar year during which it conducts any horse racing events. The amount of the commission
horse wagering fee for an operator for a given calendar year shall be equal to the sum of
(i) two percent of the horse racing handle of such operator for such calendar year to the
extent that such handle does not exceed $150,000,000.00 and (ii) four percent of the portion
of the horse racing handle of such operator for such calendar year that exceeds $150,000,000.00.
Each operator shall make payment of its commission horse wagering fee for each calendar year
to the treasurer of the licensing commission in monthly installments. For each calendar year,
the monthly installment referable to any month (other than the month during which the final
racing event for such calendar year shall be conducted) shall be equal to...
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40-3-25
Section 40-3-25 Appeals - Procedure. All appeals from the rulings of the board of equalization
fixing value of property shall be taken within 30 days after the final decision of said board
fixing the assessed valuation as provided in this chapter. The taxpayer shall file notice
of said appeal with the secretary of the board of equalization and with the clerk of the circuit
court and shall file bond to be filed with and approved by the clerk of the circuit court,
conditioned to pay all costs, and the taxpayer or the state shall have the right to demand
a trial by jury by filing a written demand therefor within 10 days after the appeal is taken.
When an appeal is taken, the taxpayer shall pay the taxes due as fixed for assessment for
the preceding tax year before the same becomes delinquent; and, upon failure to do so, the
court upon motion ex mero motu must dismiss the appeal, unless at the time of taking the appeal
the taxpayer has executed a supersedeas bond with sufficient sureties...
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45-37-240.01
Section 45-37-240.01 Tax collectors; deputy judges of probate, treasurers. (a)(1) The Tax Collector
of Jefferson County shall be entitled to an additional expense allowance in the amount of
twelve thousand dollars ($12,000) per annum, which shall be in addition to all other expense
allowances, compensation, or salary provided by law. This expense allowance shall be payable
in equal monthly installments from the general fund of the county. (2) Beginning with the
expiration of the term of the incumbent tax collector, the annual salary for the Tax Collector
of Jefferson County shall be seventy-three thousand eight hundred dollars ($73,800) per annum,
payable in equal monthly installments from the general fund of the county and at that time,
subdivision (1) shall become null and void. (b)(1) The elected Assistant Tax Collector, Bessemer
Division, of Jefferson County shall be entitled to an additional expense allowance in the
amount of eleven thousand twenty dollars ($11,020) per annum,...
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45-38-241
Section 45-38-241 Levy of tax on sale of certain automotive vehicles, trailers, etc. (a) There
is hereby levied and imposed in the county, in addition to all other taxes of every kind now
imposed by law, a privilege or license tax on the sale of any automotive vehicle, truck trailer,
semitrailer, and house trailer required to be registered or licensed with the Lamar County
Judge of Probate and purchased other than at wholesale in the county from any person, firm,
or corporation which is not a licensed dealer engaged in selling automotive vehicles, truck
trailers, semitrailers, or house trailers an amount equal to one and one-half percent of the
purchase price. (b) Where any used automotive vehicle, truck trailer, semitrailer, or house
trailer is taken in trade or in a series of trades as a credit or part payment on the sale
of a new or used automotive vehicle, truck trailer, semitrailer, or house trailer, the taxes
levied by this section shall be paid on the net difference, that is,...
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11-65-20
Section 11-65-20 Terms of operator's license. (a) An operator's license issued under this chapter,
whether for horse racing and pari-mutuel wagering thereon or for greyhound racing and pari-mutuel
wagering thereon, shall be for an initial period of 20 years, but shall be subject to renewal
as provided in this section. A commission shall have no power to modify the terms of an operator's
license, once issued, without the prior written consent of the holder of such license. An
operator's license shall be reviewed annually, but such license shall be revocable by the
commission only if the holder thereof shall not be in compliance with the provisions of this
chapter or the valid rules, regulations and orders of the commission and such noncompliance
shall have continued for 60 days after written notice shall be given to such holder by the
commission stating the circumstances of noncompliance and demanding corrective action. (b)
A commission issuing an operator's license shall state therein...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-65-20.htm - 16K - Match Info - Similar pages
2-6-76
Section 2-6-76 Powers of corporation - Issuance and sale of securities. (a) The corporation
is authorized to issue and sell its interest-bearing or noninterest-bearing securities, in
one or more series, not exceeding $6,000,000.00, in aggregate principal amount, to provide
funds to be used by the Board of Agriculture and Industries in the construction, acquisition
and installation of a market facility and to be used by the Agricultural Center Board in the
renovation of the coliseum. (b) The principal of, premium, if any, and interest on any securities
or series of securities of the corporation the proceeds of which are devoted to the construction,
acquisition and installation of the market facility shall be payable from and secured by a
pledge of all rents, leases, charges or other revenues derived or realized from leases to
the public of said market facility after deduction of costs of operation. The principal of,
premium, if any, and interest on any securities or series of securities...
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22-27-5
Section 22-27-5 Authority of localities to establish charges, fees, etc., and enter into mutual
agreements or contracts; approval of department; licensing of private or corporate agencies;
permits and bonds; nonpayment of fees, etc. (a) Fees, etc.; mutual agreements or contracts.
The county commission or municipality undertaking the responsibility for providing services
to the public under this article may establish fees, charges and rates and may collect and
disburse funds within cooperating areas or districts, inside or outside the corporate limits
of municipalities or inside or outside of county boundaries, for the specific purpose of administering
this article and providing and operating a solid waste program. Also, said county commission
or public authority may enter into mutual agreements or contracts with the government bodies
of other counties, municipalities, corporations or individuals, where deemed to be mutually
economical and feasible, to jointly or individually collect,...
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