45-26-244.02
Section 45-26-244.02 Levy of tax. (a) The County Commission of Elmore County may levy, in addition
to all other taxes, including, but not limited to, municipal gross receipts license taxes,
a one cent privilege license tax against gross sales or gross receipts. (b) The gross receipts
of any business and 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 subpart. (c) Notwithstanding
the foregoing, the privilege license tax authorized by this subpart shall be 0.10 percent
on the gross sales or gross proceeds of the sale at retail of any automotive vehicle, truck
trailer, semitrailer, house trailer, machinery used in mining, quarrying, compounding, processing,
or manufacturing tangible personal property or used in connection therewith, machinery or
equipment used in planting, cultivating, and harvesting farm products, or used in connection
with the production of agricultural produce or products,...
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45-31-241.01
Section 45-31-241.01 Levy of tax for jail maintenance, road and bridge projects, and school
resource officers. (a) This section shall only apply to Geneva County. (b) As used in this
section, state sales 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, and 40-23-4. (c)(1) The County Commission
of Geneva County may levy, in addition to all other authorized taxes, a one percent sales
tax. (2) The 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 authorized by
this section shall be collected by the State Department of Revenue or the county commission
or other entity which the county commission has contracted with to collect the taxes at the
same time and in the same manner as state sales taxes are collected. On or prior to the date
the tax is due, each person subject to the tax shall file with the...
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45-40-245.05
Section 45-40-245.05 Effective date. The provisions of this subpart shall be effective with
respect to all sales and gross receipts levied by the county which are closed or received
on and after October 1, 1995. The Alabama State Department of Revenue shall remain responsible
for the collection of all taxes arising from sales and gross receipts which are closed or
received prior to October 1, 1995. (Act 95-721, p. 1543, §6.)...
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45-46-242.21
Section 45-46-242.21 Levy of tax; exemptions. (a) The County Commission of Marengo County may
levy, in addition to all other taxes including, but not limited to, municipal gross receipts
license taxes, a one cent ($.01) privilege license tax against gross sales or gross receipts.
(b) The gross receipts of any business and 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
subpart. (Act 2004-287, p. 402, § 3.)...
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22-20-5
Section 22-20-5 Regulations for establishments handling food and providing public accommodations.
(a) The State Committee on Public Health shall, as conditions demand, adopt and promulgate
regulations for the construction, maintenance and operation of all establishments, and their
immediate surroundings, in which foods or beverages intended for sale for human consumption
are made, prepared, processed, displayed for sale in an unpackaged state or served and for
the construction, maintenance and operation of hotels, inns, taverns, motels, tourist courts,
tourist homes, trailer courts or any place where sleeping accommodations for transients, tourists
or vacationists are advertised for sale, as well as regulations for the construction, maintenance
and operation of exhibition-ground food concessions, poultry slaughterhouses and animal slaughterhouses,
and their surroundings; except, that the authority hereby vested shall not include the authority
to conduct meat and poultry slaughter and...
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22-21-101
Section 22-21-101 Designation as agency to operate, etc., public hospital facilities. The county
commission of any county in which a special tax for public hospital purposes has heretofore
been or shall hereafter be authorized at an election held in the county pursuant to the provisions
of any amendment to the constitution shall have the power to designate a hospital corporation
in the county as the agency of the county to acquire, construct, equip, operate and maintain
public hospital facilities in the county as a whole if the said special tax is a countywide
tax or in that portion of the county in which the tax shall have been voted if the said tax
is not a countywide tax. Such designation shall be made by a resolution of the county commission,
which shall be duly entered upon the minutes of such county commission. A certified copy of
such resolution shall be filed with the judge of probate of the county, who shall forthwith
receive and record the same. A certified copy of such...
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36-27-205
Section 36-27-205 Pensioners who retired prior to membership of employer and receiving benefits
not administered by system. Commencing October 1, 2006, any pensioner or annuitant who retired
prior to October 1, 2005, from a city, town, county, or public or quasi-public organization
of the state before the city, town, county, or public or quasi-public organization of the
state became a member of the Employees' Retirement System and is receiving a monthly benefit
not administered by the Employees' Retirement System shall receive the cost-of-living increase
of two percent in his or her gross monthly benefit which the Legislature committed to in Section
14 of Act 2005-316, plus an additional five percent increase in his or her gross monthly benefit.
The increase shall not be less than twenty-five dollars ($25) per month. The increase shall
be granted provided the city, town, county, or public or quasi-public organization of the
state elects to fund and pay the increase. (Act 2006-510, p....
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37-4-80
Section 37-4-80 Definitions. For the purposes of this article, the following words and terms
shall have the following meanings, unless a different meaning is expressly stated or clearly
indicated by the context: (1) PUBLIC UTILITY. Any person, firm, corporation or other legal
entity of any kind engaged in the transportation and sale of gas and shall include the State
of Alabama, every county in the State of Alabama, every municipality in the State of Alabama,
every public body or corporation of whatever kind in the State of Alabama, as well as every
private or nonpublic entity, when engaged in the transportation and sale of gas. (2) GAS.
Natural gas, flammable gas or gas which is toxic or corrosive. (3) TRANSPORTATION OF GAS.
The gathering, transmission, distribution and storage of natural gas and the transmission
and distribution by pipeline of all kinds of gas other than natural gas. (4) PIPELINE SYSTEM.
New and existing pipe rights-of-way and any pipeline, equipment, facility and...
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39-8-3
Section 39-8-3 Definitions. As used in this chapter, the following words shall have the following
meanings: (1) PUBLIC AGENCY. The State of Alabama, and any county, city, town, school district,
or other political subdivision of the state, any public trust, any public entity specifically
created by the statutes of the State of Alabama or as a result of statutory authorization
therefor, and any department, agency, board, bureau, commission, committee, or authority of
any of the foregoing public entities. (2) PUBLIC IMPROVEMENT. Any beneficial or valuable change
or addition, betterment, enhancement, or amelioration of or upon any real property, or interest
therein, belonging to a public agency intended to enhance its value, beauty, or utility or
to adapt it to new or further purposes. The term does not include the direct purchase of materials,
equipment, or supplies by a public agency, or any personal property. (Act 2014-107, p. 180,
§3.)...
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40-1-5
Section 40-1-5 Reports; remitting of payments. (a) Whenever in this title a tax is payable
to the Department of Revenue, or to the judge of probate or to any other officer on a monthly,
quarterly, or other periodic basis, and reports of gross receipts, gross loans, gross sales,
the gross tonnage, capital invested, daily, monthly, quarterly, or other period for computing
capacity or other similar reports are required to be made, except as otherwise specifically
provided or when not in conflict with such specific provisions, such reports shall show substantially
the following: (1) The name of the person, firm, or corporation; (2) The president or managing
officer; (3) The principal office or place of business; (4) Its principal office or place
of business within this state; (5) The total amount of gross sales, gross receipts, gross
loans, gross tonnage, capital invested, daily, monthly, quarterly, or other period of capacity
applicable to the computation of a tax on its business, or...
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