Code of Alabama

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40-12-97
Section 40-12-97 Electric refrigerators, electric or gas heaters, etc. For each dealer in electric,
gas, or other mechanical refrigerators, electric or gas heaters, electric or gas water heaters,
electric or gas stoves, or for each electrical or gas repair shop, or electrical or gas supply
shop there shall be paid a license tax as follows: In cities of 100,000 inhabitants or over,
$30; in cities of 50,000 and less than 100,000 inhabitants, $20; in cities of 10,000 and less
than 50,000 inhabitants, $10; and in places of less than 10,000 inhabitants, whether incorporated
or not, $5. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §511.)...
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11-50-1
Section 11-50-1 Establishment, purchase, etc., of waterworks, gas or electric plants by municipalities
generally; contracts for furnishing of water, gas, or electricity; regulation of gas, electricity,
and water rates and quality. Cities and towns shall have the right to establish, purchase,
maintain, and operate waterworks or contract for a supply of wholesome water for their inhabitants;
to establish, purchase, maintain, and operate a gas or electric light works and to contract
for the furnishing of gas or electricity to the city or town and surrounding territory; to
regulate the manner and rates for furnishing gas, electricity, and water after expiration
of a contract; and to prescribe the quality of gas or electricity furnished to the inhabitants
by any person or corporation. (Code 1907, §1260; Code 1923, §2001; Code 1940, T. 37, §360.)...

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10A-21-2.15
Section 10A-21-2.15 Contracting with local authorities on use of public roads and places by
internal improvement and public utility corporations. Street railway, gas, electric, and water
companies and all other corporations, except railroads, formed for the purpose of constructing,
operating, or maintaining any works of internal improvement or public utility in any county
or municipal corporation may contract with the authorities of the county or municipal corporation
in reference to the use of the streets, public roads, and other public places therein the
manner of constructing and operating their lines or works, the public service they are to
render, and the compensation they are to receive for the carriage of persons and property,
for water, gas, electric light and power, or for any other commodity to be supplied or service
rendered to the county or municipal corporation and the inhabitants thereof, which contract
may be altered by mutual consent; but nothing in this section shall...
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11-44E-52
Section 11-44E-52 Grant of franchise; lease, or right to use streets, etc.; transfer of waterworks,
sewer, electric, or gas plant and system to board or public corporation. No resolution, bylaw,
or ordinance granting to any person, firm, or corporation any franchise, lease, or right to
use the streets, public highways, thoroughfares, or public property of the city organized
under the provisions of this chapter, either in, under, upon, along, through, or over same
shall take effect and be in force until 30 days after the final enactment of same by the commission,
and publication of said resolution, or ordinance in full once a week for three consecutive
weeks in some newspaper published in the city, which publication shall be made at the expense
of the persons, firms, or corporations applying for the grant. Pending the passage of any
such resolution or ordinance, or during the time intervening between its final passage and
the expiration of the 30 days during which publication shall be...
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40-12-145
Section 40-12-145 Plumbers, steam fitters, tin shop operators, etc. Each person doing business
as a plumber, steam fitter or operator of a tin shop or roofing shop shall pay the following
license tax: In towns or cities of 50,000 inhabitants or over, $25; in cities and towns of
10,000 inhabitants and less than 50,000 inhabitants, $15; in cities and towns of less than
10,000 inhabitants, $10; and in all other places, whether incorporated or not, $5. (Acts 1935,
No. 194, p. 256; Code 1940, T. 51, §574.)...
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40-12-60
Section 40-12-60 Battery shops. Each battery shop for the repairing and recharging and selling
of batteries shall pay the following license taxes: In cities and towns of over 60,000 inhabitants,
$20; in cities and towns of 16,000 inhabitants and not over 60,000 inhabitants, $15; in cities
and towns of 5,000 and not over 16,000 inhabitants, $10; in all other places, whether incorporated
or not, $5. The above license tax shall not apply unless a complete battery service is rendered.
Each manufacturer of batteries shall pay a license tax of $100; provided, that such manufacturer
paying the license hereunder shall not be required to pay the license under Section 40-12-172.
(Acts 1935, No. 194, p. 256; Acts 1939, No. 597, p. 967; Code 1940, T. 51, §472; Acts 1943,
No. 567, p. 569.)...
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40-12-123
Section 40-12-123 Machinery repair shops. Each person operating a shop for the repair or rebuilding
of machinery or making parts therefor for the public and charging for same shall pay the following
license tax: In cities or towns of 100,000 or more inhabitants, $40; in cities or towns of
50,000 and less than 100,000 inhabitants, $25; in cities or towns of 15,000 and less than
50,000 inhabitants, $15; and in all other places, whether incorporated or not, $5. This license
shall not apply to what is commonly known as a blacksmith shop or to shops repairing automobiles
where a garage license or an automobile repair license has been taken out. (Acts 1935, No.
194, p. 256; Code 1940, T. 51, §548.)...
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40-21-12
Section 40-21-12 Description of real property, fixtures and other tangible property within
state. All railroad, electric, hydroelectric, telephone and telegraph companies, and all water,
gas, street, and interurban railroad companies and all docks, terminals, toll road, toll bridge,
and ferry companies and all other public utility companies must make return of each item of
real estate describing by metes and bounds and giving number of acres in each tract or by
lot and block number, if in incorporated cities or towns, and of the improvements thereon,
and all the buildings and structures, stating material of which constructed, and all machinery,
fixtures, and appliances, and all other tangible property and assets owned and assessed, or
liable to assessment for the same year, within this state, and the location and assessed value
thereof, and the county, city, town, or school district, or other tax district wherein the
same are assessed for taxation for state, county, municipal, school,...
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39-7-1
Section 39-7-1 Definitions. When used in this chapter, the following terms shall have the following
meanings, respectively, unless the context clearly indicates otherwise: (1) AUTHORITY. A corporation
created pursuant to this chapter. (2) MUNICIPALITY. Any city or town incorporated under the
laws of the State of Alabama and the inhabitants of an area containing not less than 250 qualified
electors outside of an unincorporated city or town who shall become incorporated pursuant
to the provisions of this chapter. (3) TERRITORY. The geographical area coterminous with the
boundaries of a municipality. (4) GOVERNING BODY. The body or board, by whatsoever name it
may be known, having charge of the finances of a municipality. (5) SERVICES. Any one or more
or all of the following: water, sewerage, telephone, gas or electric heat, light, or power
services, commodities or facilities. (6) ENTERPRISE. The business, undertaking or enterprise
of furnishing services. (Acts 1935, No. 40, p. 72; Code...
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11-50-313
Section 11-50-313 Board of directors. (a) Each corporation formed or the certificate of incorporation
of which is amended under this article shall have a board of directors which shall constitute
the governing body of the corporation, which board shall consist of at least three members.
In any Class 4 municipality which has adopted a mayor-council form of government pursuant
to Chapter 43B (commencing with Section 11-43B-1) of this title, any corporation formed pursuant
to this chapter may have a governing body which shall consist of seven members. Any corporation,
located in any Class 5 municipality, which is governed by a local law enacted in the 1995
Regular Session may have a governing body which shall consist of seven members. No fee shall
be paid to any director for services rendered with respect to a sanitary sewer system. In
any instance where the system or systems owned and operated by the corporation are any one
or more of a water system, a gas system, and an electric system,...
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