45-20-140
Section 45-20-140 Forest fire protection. (a) The county governing body of Covington
County is authorized, when the need exists, to provide protection against forest fires in
Covington County by participating in the Alabama Forestry Commission's fire protection program
in the manner hereinafter specified. (b)(l) After the Covington County governing body has
determined that such a need exists in Covington County, the county governing body may, in
the manner hereinafter specified, provide for a financial charge or tax to be paid by the
owners of forest lands located in Covington County for the use of the land for timber growing
purposes amounting to the whole or any part of the cost of such fire protection program, but
not in excess of ten cents ($0.10) per acre, provided such financial charge or tax is not
greater than the benefit accruing to such forest lands due to availability of such fire protection.
"Forest lands" as used in this section, shall mean any land which according
to the...
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45-48A-11.20
Section 45-48A-11.20 Additional vehicle tag fee. (a)(1) For each motor vehicle, as defined
in Section 40-12-240, as amended, or any successor provision thereto and excluding
any trailer qualifying for a utility trailer tag, the governing body of the City of Albertville,
Alabama, may levy an additional annual fee of twenty-five dollars ($25) to be collected by
the Judge of Probate of Marshall County, or other governmental official or office then responsible
for collecting the state tag license fee or any successor thereto, for each motor vehicle
registered in the municipal limits of the municipality or otherwise subject to ad valorem
taxation by the municipality unless specifically exempted therefrom. (2) The additional annual
fee authorized by subdivision (1) shall become due at the same time the state license and
registration fee becomes due pursuant to Section 32-6-61, provided that the additional
annual fee is not collected more than once in a 12-month period per vehicle. (b) Any...
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28-3-192
Section 28-3-192 Unlawful acts and offenses; penalties. (a) It shall be unlawful: (1)
For any licensee to sell, give away or otherwise dispose of beer taxable under this article
within this state on which the taxes required by this article have not been paid within 10
days after the date upon which they were due. (2) For any wholesale beer licensee to fail
to keep for a period of at least three years, complete and truthful records covering the operation
of his license and particularly showing all purchases and sales of beer and the name and address
of the vendor or vendee, or to refuse the governing authority of any county or municipality
in which beer sales are made or any authorized employee or agent of the county or municipality,
access to such records or the opportunity to make inspection, examination, audit or copies
of the same when the request is made at any time during which the licensed premises are open
for the transaction of business. (3) For any wholesale beer licensee to...
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33-1-8
Section 33-1-8 Board of directors. (a)(1) The port authority shall be governed by a
board of directors, consisting of eight appointed members and one ex officio member. a. The
Governor shall appoint eight members subject to confirmation by the Senate as follows: b.
Two members from the southern region of this state consisting of the following counties: Baldwin,
Choctaw, Clarke, Conecuh, Dallas, Escambia, Hale, Marengo, Mobile, Monroe, Perry, Washington,
and Wilcox. c. Two members from the central region of this state consisting of the following
counties: Autauga, Barbour, Bullock, Butler, Chambers, Chilton, Coffee, Coosa, Covington,
Crenshaw, Dale, Elmore, Geneva, Henry, Houston, Lee, Lowndes, Macon, Montgomery, Pike, Russell,
Randolph, Tallapoosa, and Tuscaloosa. d. Two members from the northern region of this state
consisting of the following counties: Winston, Clay, Cullman, Cleburne, Colbert, Pickens,
Shelby, St. Clair, Sumter, Talladega, Etowah, Walker, Morgan, Marion, Marshall,...
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28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary
thereto or substituted therefor, and municipal and county licenses, there is hereby levied
a privilege or excise tax on every person licensed under the provisions of Chapter 3A who
sells, stores, or receives for the purpose of distribution, to any person, firm, corporation,
club, or association within the State of Alabama any beer. The tax levied hereby shall be
measured by and graduated in accordance with the volume of sales by such person of beer, and
shall be an amount equal to one and six hundred twenty-five thousands cents (1.625 cents)
for each four fluid ounces or fractional part thereof. (b) Collection. The tax levied...
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28-4B-1
Section 28-4B-1 Home brewing of beer, mead, cider, and table wine for personal use.
(a) Notwithstanding any provisions to the contrary, a person who has not been convicted of
a felony in Alabama or any other state or federal jurisdiction, and who is not prohibited
by Section 28-1-5, from purchasing, consuming, possessing, or transporting alcoholic
beverages due to age may produce at his or her legal residence beer, mead, cider, and table
wine, as those terms are defined in Section 28-3-1, for personal use, in the amounts
specified in this chapter, without payment of taxes or fees and without obtaining a license.
The aggregate amount of the beer, mead, cider, and table wine permitted to be produced under
this chapter, with respect to any legal residence, shall not exceed 15 gallons for each quarter
of a calendar year. Further, there shall not be in any legal residence at any one time more
than an aggregate amount of 15 gallons of beer, mead, cider, and table wine which has been
produced...
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38-2-7
Section 38-2-7 County boards of human resources created; composition; terms of office;
meetings; duties, etc.; county director. There is hereby created in each county a county board
of human resources, which shall consist of seven members, not less than two of whom shall
be women, selected by the county commission from the citizenship of the county on the basis
of their recognized interest in the public welfare; provided that in counties in which there
are cities having a population of 60,000 or more, according to the last federal census, the
city commission or other governing body of the city shall have equal authority with the county
commission in selecting the membership of the county board of human resources. No person holding
an elective public office, no person who is a candidate for election to a public office, no
person who is an employee of the county department of human resources and no person who is
related by consanguinity or affinity within the fourth degree or nearer...
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40-12-176
Section 40-12-176 Vending machines. (a) Every person, firm, corporation, association,
or copartnership operating a vending machine business whereby tangible personal property is
sold through or by the use of coin-operated machines shall pay an annual privilege license
tax based on the total sales of each such vending company during the preceding year as follows:
Total Sales Amount of Tax $12,000.00 or less $10.00 12,000.01 - 24,000.00 20.00 24,000.01
- 36,000.00 30.00 36,000.01 - 48,000.00 40.00 48,000.01 - 60,000.00 60.00 60,000.01 - 80,000.00
75.00 80,000.01 - 100,000.00 90.00 100,000.01 - 150,000.00 125.00 150,000.01 - 200,000.00
150.00 200,000.01 - 250,000.00 175.00 250,000.01 - 350,000.00 200.00 350,000.01 - 450,000.00
300.00 450,000.01 - 750,000.00 400.00 750,000.01 - 1,000,000.00 500.00 1,000,000.01 - 2,500,000.00
600.00 2,500,000.01 - 5,000,000.00 700.00 5,000,000.01 - 7,500,000.00 800.00 7,500,000.01
- 10,000,000.00 900.00 10,000,000.01 or more 1000.00 (b) The revenue produced...
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9-11-45
Section 9-11-45 License to hunt on wildlife management areas; fee; violations. (a) Unless
a person is properly licensed for a particular activity under the wildlife heritage license,
any person who hunts on state operated wildlife management areas in this state shall pay a
special annual license fee of fifteen dollars ($15) in addition to the amount of the resident
or nonresident's licenses specified in Sections 9-11-44 to 9-11-49, inclusive, payment of
which shall be evidenced by a stamp, license, big game tag system, or other appropriate method
as the Commissioner of Conservation and Natural Resources may prescribe. (b) The issuing officer
or authority shall be allowed a fee of one dollar ($1) for each special license issued by
him or her, which issuing fee shall be in addition to the cost of the special license. In
counties where the judge of probate or issuing officer is on the fee system, the issuing fee
shall be retained by the judge of probate or issuing officer, and in counties...
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11-92A-5
Section 11-92A-5 Articles of incorporation. (a) The articles of incorporation of an
authority shall state all of the following: (1) A designation of the authorized operational
area of the authority, including the name or names of each county within such authorized operational
area. (2) The names of the incorporators of the authority and that each of them is a resident
of a county within the authorized operational area of the authority. (3) The name of the authority,
which may be a name indicating in a general way the geographic area proposed to be served
by the authority and shall include the words "Industrial Development Authority"
(e.g., "The ___ Industrial Development Authority" or "The Industrial Development
Authority of ___," the blank space to be filled in with a geographically descriptive
word or words, but the descriptive word or words shall not preclude the authority from exercising
its powers in other geographic areas). If more than one county is included in an...
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