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45-25-243
prescribed against every person within the county engaging in the business of renting or furnishing
a room or rooms, lodging or accommodations, to a transient in a hotel, motel, inn, condominium,
house, tourist court, or another place in which rooms, lodgings, or accommodations are regularly
furnished to transients for a consideration. The amount of the tax shall be equal to two percent
of the charge for the rooms, lodgings, or accommodations, including the charge for use of
rental or personal property and services furnished in the room or rooms within DeKalb
County and one percent of the charge within the corporate limits of Fort Payne. (b)(l) There
are exempted from the tax levied by this section, and from the computation of the amount of
the tax levied or payable all of the following: Charges for property sold or services furnished
which are required to be included in the tax levied by the State Sales Tax Act; Charges for
the rental of rooms, lodgings, or accommodations to a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-25-243.htm - 6K - Match Info - Similar pages
45-4-82.20
Section 45-4-82.20 Creation; powers and duties; payment of ad valorem tax. (a) There is created
within the office of the Judge of Probate of Bibb County a license division which shall issue
all motor vehicle licenses and titles. The county commission shall furnish suitable quarters
and provide the necessary forms, books, stationery, records, equipment, and supplies, except
the stationery, forms, and supplies furnished pursuant to law by the State Department of Finance
or state Comptroller. The county commission shall also provide clerks and other assistants
for the judge of probate as shall be necessary from time to time for the proper and efficient
performance of the duties of his or her office. The judge of probate shall have authority
to employ clerks and other assistants and to fix their compensation, subject to and in accordance
with the personnel policies and procedures of Bibb County concerning county employees. The
compensation of the clerks and assistants shall be paid out of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-4-82.20.htm - 5K - Match Info - Similar pages
9-11-191
Section 9-11-191 Catching of nongame fish from public waters by use of wire baskets - License
- Required; issuance; fees; disposition of fees. Any person desiring a license to fish with
such wire basket in areas where they may be legalized by regulation as provided for in this
article may apply to the probate judge or other appropriate licensing authority in any county
of this state affected by the provisions of this article and shall pay a privilege license
tax of $1.00 for each wire basket he proposes to fish. Judges of probate, license commissioners
or other persons authorized and designated to issue fishing licenses shall be entitled to
a fee of $.25 for each license so issued, which fee shall be in addition to the amount designated
in this article as the cost of such license; provided, that all fees collected by any probate
judge or license commissioner who is paid a salary for the performance of his duties shall
be paid by him into the county treasury to the credit of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-11-191.htm - 1K - Match Info - Similar pages
40-23-260
BEER OR WINE DISTRIBUTOR. A distributor, as licensed by the Alabama Alcoholic Beverage Control
Board, selling or distributing beer or wine in this state. (3) PERSON. Any individual, firm,
partnership, association, corporation, limited liability company, receiver, trustee, or any
other entity. (4) RETAILER. A person or group of persons that have a relationship with each
other as defined in Section 267(b) of the federal Internal Revenue Code whose primary business
is the sale of tangible personal property at retail, including supporting operations
such as warehousing, shipping, and storage of product, and who holds a license pursuant to
Section 40-23-6 or 40-23-66. (5) SELLER. A manufacturer, wholesaler, or distributor of beer,
wine, or tobacco products who sells to a retailer in this state. The term also includes a
wholesale club or warehouse club that sells tobacco under a membership. (c) For the purpose
of enforcing the collection of taxes levied by this chapter, on the sale of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-260.htm - 8K - Match Info - Similar pages
45-17-82
Section 45-17-82 Creation of division; powers and duties. (a) There is hereby created within
the probate judge's office of Colbert County a license division which shall issue all licenses
issued through the probate judge's office, except marriage licenses. The county commission
shall furnish suitable quarters and provide the necessary forms, books, stationery, records,
equipment, and supplies, except such stationery forms and supplies as are furnished pursuant
to law by the State Department of Finance or the state Comptroller. The county commission
shall also provide such clerks, and other assistants for the probate judge as shall be necessary
from time to time for the proper and efficient performance of the duties of the office. The
probate judge shall have authority to employ such clerks, and other assistants, and to fix
their compensation; however, the number and compensation of such clerks and other assistants
shall be subject to the approval of the county commission. The...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-82.htm - 6K - Match Info - Similar pages
45-49-120.07
the director. (3) Prepare and recommend rules and regulations for the administration of this
part. (4) Recommend, and on its adoption, establish, administer, and execute a classification
plan for the classified service. (5) Submit to the board a pay plan for all positions in the
classified service. (6) Conduct tests, formulate employment registers, and certify persons
qualified for appointment; devise and administer employee service ratings. (7) Audit all payrolls
or other compensation for personal services within the classified service as the director
deems necessary, with authority to disapprove, from time to time, any item or items thereof,
and no items so disapproved in writing by the director shall be paid or authorized for payment.
(8) Establish and maintain a roster of all of the officers and employees in the classified
service. (9) Make reasonable investigations pertaining to personnel, salary scales, and employment
conditions in the classified service as may be requested by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-120.07.htm - 3K - Match Info - Similar pages
45-9-84
shall constitute sufficient authority for the judge of probate to issue such license and return
to the licensee by mail. There is hereby established a fee to be entitled "Mail Order
Fee" which shall be in the amount of two dollars ($2) to pay the cost of the mailing
procedure herein provided, and such fee shall be collected by the judge of probate at the
time of issuance and paid over to the general fund of the county as are other fees and commissions.
(h) In Chambers County, when a personal check given for a motor vehicle license is
found to be noncollectible for any reason, the judge of probate shall notify the revenue officer
who shall make a reasonable attempt to retrieve the motor vehicle license in question. In
the event the motor vehicle license cannot be retrieved, the revenue officer shall so state
and the statement shall constitute authorization for the judge of probate to void the motor
vehicle license. Once the motor vehicle license has been voided, the judge of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-9-84.htm - 7K - Match Info - Similar pages
36-15-1
of a municipality or county or officer or governing body of any other elected or appointed
body shall submit with the request for an opinion a resolution adopted by the governing body
setting forth the facts showing the nature and character of the question which makes the advice
or opinion sought necessary to the present performance of some official act that the officer
or governing body must perform. d. An officer or governing body shall not submit to the Attorney
General moot, private, or personal questions in which the state, county, or public
is not materially or primarily interested or questions that are subject to ongoing litigation.
Any officer shall submit, with the request for an opinion, a writing setting forth the facts
showing the nature and character of the question which makes the advice sought necessary to
present performance of some official act that the officer must perform. (2) He or she shall
attend, on the part of the state, to all criminal cases pending in the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/36-15-1.htm - 9K - Match Info - Similar pages
40-15-7
Section 40-15-7 Nonresident decedents. (a) Except as herein otherwise provided, all of the
provisions of this chapter shall be applicable to so much of the estates of nonresident decedents
as is subject to estate tax under the act of Congress in effect at the time of the death of
decedent as consists of real estate or tangible personal property located within this
state or other items of property or interest therein lawfully subject to the imposition of
an estate tax by the State of Alabama. (b) In assessing the tax upon any real estate or tangible
property located within this state belonging to the estate of a nonresident decedent, which
shall pass by will, devise or by the laws of intestacy, the Department of Revenue shall determine
the tax due to be such proportion of the federal estate tax as would be leviable upon an estate
of similar taxable net value, less that proportion of any exemption to which the estate is
entitled, which the actual value of the real estate and tangible...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-15-7.htm - 9K - Match Info - Similar pages
40-22-2
Section 40-22-2 Mortgages, deeds of trust, etc., generally. No mortgage, deed of trust, contract
of conditional sale, or other instrument of like character which is given to secure the payment
of any debt which conveys any real or personal property situated within this state
or any interest therein or any security agreement or financing statement provided for by the
Uniform Commercial Code, except a security agreement or a financing statement relating solely
to security interests in accounts, contract rights, or general intangibles, as such terms
are defined in the Uniform Commercial Code, and except for the re-recordation of corrected
mortgages, deeds, or instruments executed for the purpose of perfecting the title to real
or personal property, specifically, but not limited to, corrections of maturity dates
thereof, shall be received for record or for filing in the office of any probate judge of
this state unless the following privilege or license taxes shall have been paid upon such...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-22-2.htm - 16K - Match Info - Similar pages
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