45-2-260
Section 45-2-260 Regulation of setbacks. (a) This section shall apply only to Baldwin County.
(b) The Baldwin County Commission, through the county planning and zoning commission, shall
regulate the construction setback from the centerline of any state or county public road or
highway located outside the corporate limits of a municipality in Baldwin County. (c) The
provisions of this section do not apply to poles, facilities, structures, water, gas, sewer,
electric, telephone, bill boards, or utility lines or other facilities of public utilities.
(d) The construction setback from any state or county public road or highway shall vary according
to the highway functional classifications submitted by the Baldwin County Commission and approved
by the Federal Highway Administration for Baldwin County. (e) The functional classifications
and the construction setbacks required for each classification are established as follows:
(1) Principal arterials require a 125 foot setback from the...
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45-20-242.22
Section 45-20-242.22 Levy of tax; exemptions. (a) The Covington County Commission is authorized
to levy and impose a one percent sales or gross receipts tax upon the sales of all tangible
personal property sold in Covington County, Alabama. (b) There are exempted, however, from
this section and from the computation of the amount of the tax imposed in this section, the
gross receipts of any business and the gross proceeds of all sales which are presently exempted
under the state sales tax statutes from the computation of the amount of the state sales tax.
(Act 86-703, 1st Sp. Sess., p. 109, §3.)...
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45-21-241.21
Section 45-21-241.21 Authorization to levy tax; referendum; exemptions. (a) The county commission
is authorized to levy and impose, in addition to all other taxes, including municipal gross
receipts license taxes now imposed by law, a special county privilege license tax paralleling
the state sales and use tax, such privilege license tax to be determined by the application
of rates against gross sales or gross receipts, as the case may be. The rate of such tax shall
not be more than one percent. Such tax shall become effective July 1, 1989, and shall remain
in effect through September 30, 1991, unless a majority of the qualified electors of Crenshaw
County vote in favor of the continuation of collection of the tax in a referendum held at
the same time as the general election in November of 1990. Notice of the referendum shall
be given by the Judge of Probate of Crenshaw County, which notice shall be published once
a week for three successive weeks before the day of the election. On the...
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45-43-246.32
Section 45-43-246.32 Authorization of privilege license tax. (a) The county commission is hereby
authorized to levy and impose, in addition to all other taxes, including municipal gross receipts
license taxes now imposed by law, a special county one-third cent privilege license tax paralleling
the state sales and use tax, such privilege license tax to be determined by the application
of rates against gross sales or gross receipts, as the case may be. (b) There are exempted,
however, from this section and from the computation of the amount of the additional tax imposed
in this section, the gross receipts of any business and the gross proceeds of all sales which
are presently exempted under the state sales and use tax statutes from the computation of
the amount of the state sales and use tax. (Act 91-434, p. 771, § 3.)...
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45-10-244.32
Section 45-10-244.32 Authorization of levy of tax. The Cherokee County Commission is hereby
authorized to levy and impose a one percent sales or gross receipts tax upon the sales of
all tangible personal property sold in Cherokee County, Alabama. There are exempted, however,
from the provisions of this section and from the computation of the amount of the tax imposed
in this section, the gross receipts of any business and the gross proceeds of all sales which
are presently exempted under the state sales tax statutes from the computation of the amount
of the state sales tax. (Act 85-625, p. 952, §3.)...
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45-14-243.02
Section 45-14-243.02 Levy of tax; exemptions. (a) The county commission is hereby granted the
authority, if they so desire or deem necessary, to levy and impose in addition to all other
taxes, including municipal gross receipts license taxes now imposed by law, a special county
one cent ($.01) privilege license tax paralleling the state sales tax, such privilege license
tax to be determined by the application of rates against gross sales or gross receipts, as
the case may be, and within specified areas. (b) There are exempted, however, from the provisions
of this part and from the computation of the amount of the additional tax imposed in this
part, the gross receipts of any business and the gross proceeds of all sales which are presently
exempted under the state sales tax statutes from the computation of the amount of the state
sales tax. (Act 89-298, p. 482, §3.)...
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45-21-242.12
Section 45-21-242.12 Paralleling privilege license tax. (a) The county commission is authorized
to levy and impose as provided for in this part, in addition to all other taxes, including
municipal gross receipts license taxes now imposed by law, a special county privilege license
tax paralleling the state sales and use tax, such privilege license tax to be determined by
the application of rates against gross sales or gross receipts, as the case may be. The rate
of such tax shall be one percent. (b) There are exempted, however, from the provisions of
this subsection and from the computation of the amount of the additional tax imposed in this
subsection, the gross receipts of any business and the gross proceeds of all sales which are
presently exempted under the state sales and use tax statutes from the computation of the
amount of tax. (Act 96-604, p. 947, §13.)...
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11-49B-22
Section 11-49B-22 Taxes; exemptions; reporting credit sales; lien security; state sales tax
provisions applicable; charge for collecting tax; voting. (a) The authority shall, subject
to a referendum in the counties it proposes to serve, levy, in addition to all other taxes,
including, but not limited to, municipal gross receipts license taxes, a 1/4 percent privilege
license tax against gross sales or gross receipts, provided, however, that the rate of such
tax on any person, firm, or corporation engaged in the type of business described in Section
40-23-2(4) shall be an amount equal to 1/32 percent of the gross proceeds from sales described
in such section. 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 chapter. (b) The tax levied by this chapter shall be collected by the State Department
of Revenue, the authority, the county, or by contract to a...
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45-41-244.21
Section 45-41-244.21 Exemptions; definitions. There are exempted from the levy of such taxes
the gross receipts of any business and the gross proceeds of all sales which are exempted
under the state sales tax statutes from the computation of the amount of the state sales tax.
And there is also exempted from the levy the storage, use, or other consumption of property,
the storage, use, or other consumption of which is exempted under the state use tax statutes
from the state use tax. Subject to these exemptions, every person storing or using or otherwise
consuming in that part of Lee County outside the corporate limits of the Cities of Auburn,
Opelika, and Phenix City tangible personal property purchased at retail shall be liable for
the tax imposed, and the liability shall not be extinguished until the tax has been paid by
such person; provided, however, that a receipt from a registered seller given to the purchaser
of any property to be used, stored, or consumed in such part of Lee...
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45-9A-52
Section 45-9A-52 Public utilities sales tax distribution by Lanett and Valley. The Cities of
Lanett and Valley in Chambers County are hereby authorized and empowered to make a contract
to provide for the distribution of the municipal license tax, as measured by gross receipts,
authorized and levied pursuant to Section 11-51-129 and Section 11-51-91, on public utilities
which make sales of utility services within the overlapping police jurisdiction of said cities.
Any agreement or contract heretofore entered into by the cities for the distribution of such
tax is hereby ratified. (Act 81-961, 1st Sp. Sess., p. 110, §1.)...
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