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45-22-243.60
Section 45-22-243.60 Levy of privilege license and excise taxes. There is levied in Cullman
County, in addition to all other taxes now imposed by law, special county privilege license
and excise taxes paralleling state sales and use taxes in the manner and at the rates hereafter
prescribed: (1) Upon every person, firm, or corporation (not including the State of Alabama
or the Alabama Alcoholic Beverage Control Board or ABC stores) engaged or continuing within
Cullman County in the business of selling at retail any tangible personal property whatsoever,
including merchandise and commodities of every kind and character (not including, however,
bonds or other evidence of debt or stocks), an amount equal to one percent of the gross proceeds
of sales of the business except where a different amount is expressly provided herein. Any
person engaging or continuing in business as a retailer and wholesaler or jobber shall pay
the tax required on the gross proceeds of retail sales of such...
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45-23-241
Section 45-23-241 Sales and use tax for schools. (a) In order to provide funds for the benefit
of public schools in Dale County, there is hereby levied in each separate school district
in Dale County, and shall be assessed and collected in each separate school district, a sales
and use tax generally paralleling the sales and use tax of the State of Alabama, which sales
and use tax shall be in addition to any and all other county taxes heretofore or hereafter
authorized by law in Dale County for school purposes. The sales and use tax so levied in each
school district in Dale County shall be subject to all the exemptions and exclusions contained
in the state sales and use tax, except that the rate thereof shall be one-fourth the rate
of the state sales and use tax. (b) A tax shall be levied in each separate school district
in Dale County but there may be excluded from the levy and collection of any tax, in whole
or in part, in the discretion of its governing body, any sales or use which...
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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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8-23-2
Section 8-23-2 Definitions. For purposes of this section, the following terms shall have the
following meanings, unless the context requires otherwise: (1) HEALTH STUDIO. Includes any
person, firm, corporation, organization, club, or association engaged in the sale of instruction,
training, or assistance in a program of physical exercise or weight reduction, which may include
the use of a sauna, whirlpool bath, weight lifting room, massage, steam room, or other exercising
or weight reduction machine or device. The term also includes any person, firm, corporation,
organization, or association engaged in the sale of the right or privilege to use exercise
or weight reduction equipment or facilities, such as a sauna, whirlpool bath, weight lifting
room, massage, steam room, or other exercising or weight reduction machine or device. "Health
studio" does not include bona fide nonprofit organizations which have been granted tax
exempt status by the Internal Revenue Service, including but not...
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38-7-2
Section 38-7-2 Definitions. Terms used in this chapter, unless the context otherwise requires,
have the meanings ascribed to them in this section. When not inconsistent with the context,
words used in the present tense include the future, words in the singular number include the
plural number, and words in the plural number include the singular number, and the word "shall"
is always mandatory and not merely directory: (1) CHILD. Any person under 19 years of age,
a person under the continuing jurisdiction of the juvenile court pursuant to Section 12-15-117,
or a person under 21 years of age in foster care as defined by the Department of Human Resources.
(2) CHILD-CARE INSTITUTION or INSTITUTION FOR CHILD CARE. A child-care facility where more
than 10 children are received and maintained for the purpose of providing them with care or
training or both, or transitional living program services, but does not include: a. Any institution
for child care which is under the ownership or control,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/38-7-2.htm - 8K - Match Info - Similar pages
45-37-249.03
Section 45-37-249.03 Levy of taxes authorized; relation to other taxes. (a) Subject to subsection
(d), the county commission is authorized, by resolution duly adopted, to levy, in addition
to all other taxes now imposed or authorized by law, and to collect as herein provided, a
privilege or license tax, herein called a sales tax, against each person making retail sales
of tangible personal property or amusements in the county at a rate not to exceed one percent
of gross proceeds of sales or gross receipts, as the case may be, and an excise tax, herein
called a use tax, on the storage, use, or other consumption of tangible personal property
in the county purchased at retail at a rate not to exceed one percent of the sales price of
such property. (b) Any sales tax or use tax levied by the county commission pursuant to this
section shall apply to and be levied upon every person or other entity required to pay, or
upon whom shall have been levied, the state sales tax or state use tax. (c)...
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45-49-100.40
Section 45-49-100.40 Powers of board. The board of school commissioners shall be entitled to
receive, levy, assess, and collect all devises, revenues, and taxes to which they were by
law entitled at the date of the organization of the Board of Education of the State of Alabama,
and they shall have full power to continue in force, revise, modify, and improve, as to them
may see fit, the public school system now existing in the County of Mobile, and to make such
bylaws, rules, and regulations, not inconsistent with the laws of the state and of the United
States, for the government of the board and of the schools, as they may deem expedient or
necessary. They shall hold regular meetings of the board at such times as they may fix upon
and adjourned or special meetings when necessary. Three members of the board shall constitute
a quorum for the transaction of business, but no business involving a change in the system,
rules, and regulations or affecting the general interest of the county...
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40-17-220
Section 40-17-220 Lubricating oil excise tax; exemptions. (a) There is hereby levied in addition
to all other taxes of every kind now imposed by law an excise tax on lubricating oil of $.04
per gallon, which shall be collected as herein provided. (b) Every manufacturer, distributor,
refiner, retail dealer, storer, or user of lubricating oil shall collect and pay over to the
state Department of Revenue an excise tax of $.04 per gallon upon the selling, use or consumption,
distributing, storing, or withdrawing from storage in this state for any use of lubricating
oil as defined or otherwise referred to in this article, except lubricating oil expressly
exempted by the provisions of this article. Provided, that where any excise tax imposed by
this section upon the sale, use or consumption, distribution, storage or withdrawal from storage
in this state of gasoline or lubricating oil shall have been paid to the state by a manufacturer,
distributor, refiner or by any retail dealer, storer, or...
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45-6-242
Section 45-6-242 Levy of taxes; exemptions; payment of taxes; reports by taxpayers; applicability
of state sales tax statutes; disposition of funds. (a) The following words, terms, and phrases
where used in this section shall have the following respective meanings except where the context
clearly indicates a different meaning: (1) "County" means Bullock County in the
State of Alabama. (2) "Commissioner" means the Commissioner of Revenue of the state.
(3) "State Department of Revenue" means the Department of Revenue of the state.
(4) "State" means the State of Alabama. (5) "State sales tax statutes"
means Division 1 of Article 1 of Chapter 23 of Title 40, as amended, including all other statutes
of the state which expressly set forth any exemptions from the computation of the taxes levied
in Division 1 and all other statutes which expressly apply to, or purport to affect, the administration
of Division 1 and the incidence and collection of the taxes imposed therein. (6) "State
sales...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-242.htm - 28K - Match Info - Similar pages
16-8-1
Section 16-8-1 Composition; election; single member election districts; qualifications. (a)
The county board of education shall be composed of five members, who shall be elected by the
qualified electors of the county. (b) County boards of education unless otherwise provided
by law may use the provisions of this subsection to establish single member election districts
with one board member elected from each district. School boards exercising this option may
establish five or seven such districts. Such plan shall be considered only after two weeks
public notice has been given, outlining generally the school districts under consideration.
The members so elected, or appointed in the event of a vacancy, shall be residents of the
school district. Such residency shall have been established at least one year before the general
election at which the candidate is to be elected, or appointed in the event of a vacancy.
Whenever a member of a county board of education moves his or her domicile...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-8-1.htm - 3K - Match Info - Similar pages
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