45-31-241
Section 45-31-241 Levy of tax for public school purposes. (a) In order to provide funds for the benefit of the public schools in Geneva County, the Geneva County Commission or other governing body of Geneva County is hereby authorized to levy and to provide for the assessment and collection of any sales and use taxes generally paralleling the state sales and use taxes in Geneva County or in any portion thereof as hereinafter provided, which tax or taxes shall be in addition to any and all other county taxes heretofore or hereafter authorized by law in Geneva County. Any such tax may be levied in Geneva County as a whole or there may be excluded from the levy of any such tax, in the discretion of the governing body, any sales or use which shall take place in any incorporated municipality in Geneva County in which the general administration and supervision of public schools shall be vested in a city board of education. Such governing body may, in its discretion, submit the question of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-31-241.htm - 3K - Match Info - Similar pages
45-39-245.06
Section 45-39-245.06 Collection and enforcement. (a) Unless otherwise authorized and directed by the governing body of Lauderdale County as provided in subsection (b), the taxes herein levied shall be collected by and paid to the Judge of Probate of Lauderdale County in his or her official capacity. All reports required to be made to the Commissioner of Revenue of the State of Alabama as to state sales and use taxes under the aforesaid Act 100 of the 1959 Second Special Session of the Legislature and Articles 11, 11A, and 11B of Chapter 20 of Title 51 of the Code of Alabama of 1940 and amendments thereto, as to such taxes herein levied shall also be made to the Judge of Probate of Lauderdale County, Alabama, and as to the taxes herein levied the Judge of Probate of Lauderdale County, Alabama, shall have and exercise the same powers, duties, and obligations as are imposed on the Commissioner of Revenue of the State of Alabama by the aforesaid Act 100 of the 1959 Second Special Session...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-245.06.htm - 8K - Match Info - Similar pages
45-42A-24.03
Section 45-42A-24.03 Abatement of nuisance by municipal employees and agents; liability for expenses. (a) If the owner fails, neglects, or refuses to abate the nuisance, or the nuisance is not otherwise abated, (1) within the time permitted to do so as stated in the enforcing official's notice, where such notice was not suspended by the request for a hearing before the administrative official; or (2) within the time permitted to do so as stated in the administrative official's written determination, then the city may enter upon the property and abate the nuisance using its own forces, or it may provide by contract for the abatement. However, if an appeal has been taken to the circuit court as provided in subsection (h) of Section 45-42A-24.02, then the city may not abate the nuisance until the determination or judgment authorizing abatement becomes final as provided by law. (b) Upon completion of the abatement work performed by the city, including work by contractors employed by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-42A-24.03.htm - 3K - Match Info - Similar pages
45-45A-41.22
Section 45-45A-41.22 Abatement of nuisance. (a) If the owner fails, neglects, or refuses to abate the nuisance, or the nuisance is not otherwise abated, (1) within the time permitted to do so as stated in the enforcing official's notice, where such notice was not suspended by the request for a hearing before the administrative official; or (2) within the time permitted to do so as stated in the administrative official's written determination, then the city may enter upon the property and abate the nuisance using its own forces, or it may provide by contract for the abatement. However, if an appeal has been taken to the circuit court as provided in subsection (h) of Section 45-45A-41.21, then the city may not abate the nuisance until the determination or judgment authorizing abatement becomes final as provided by law. (b) Upon completion of the abatement work performed by the city, including work by contractors employed by the city, the enforcing official shall compute the city's...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-45A-41.22.htm - 3K - Match Info - Similar pages
45-48-245
Section 45-48-245 Levy of tax for public school purposes. (a) In order to provide funds for the benefit of the public schools in Marshall County, the Marshall County Commission is hereby authorized to levy and to provide for the assessment and collection of any sales and use taxes generally paralleling the state sales and use taxes in Marshall County or in any portion thereof as hereinafter provided, which tax or taxes shall be in addition to any and all other county taxes heretofore or hereafter authorized by law in Marshall County. There shall be excluded from the levy of any such tax, any sales or use which shall take place in any incorporated municipality in Marshall County in which the general administration and supervision of public schools shall be vested in a city board of education. Such governing body, in its discretion, may submit the question of levying any such tax to a vote of the qualified electors in any portion of Marshall County in which any such tax is proposed to be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48-245.htm - 2K - Match Info - Similar pages
45-8-22
Section 45-8-22 Special licenses; additional taxes; maintenance of records. (a) It shall be unlawful for any person, firm, or corporation, other than the state Alcoholic Beverage Control Board, to sell at retail in Calhoun County any spirituous or vinous liquors without first obtaining a special license from the judge of probate that shall be in addition to all other licenses required by law. The amount of the special license shall be determined by the county commission and shall be levied in the same manner as other county licenses are levied. Licenses required by this subsection shall expire on September 30th following the date of purchase. All proceeds from sales of the special licenses shall be placed in the general fund of the county. (b) In addition to all other taxes levied on the possession for sale, or the sale, of alcoholic beverages in Alabama, a tax is levied on the possession for sale, or the sale of, spirituous or vinous beverages in Calhoun County in an amount set by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-22.htm - 5K - Match Info - Similar pages
11-91A-2
Section 11-91A-2 Local Government Health Insurance Board; governance and administration of program. (a) The Local Government Health Insurance Board shall govern and administer the Local Government Health Insurance Program currently governed and administered by the State Employees' Insurance Board (SEIB) pursuant to Chapter 29 of Title 36. The transfer of the governance and administration to the board shall take effect at 12:01 a.m. on January 1, 2015, and thereafter the board shall take all control and responsibility for the program under procedures and authority set out in this chapter. (b) The program governed and administered by the board shall provide a reasonable relationship between the health care benefits to be included and the expected health care expenses to be incurred by affected employees, retirees, and their dependents. The board may establish a fully insured or self-insured health care plan for employees and retirees as defined in this chapter and may adopt rules for the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-91A-2.htm - 5K - Match Info - Similar pages
16-6D-9
Section 16-6D-9 Tax credit claims; administrative accountability; verification of requirements; rules and procedures. (a)(1) An individual taxpayer who files a state income tax return and is not claimed as a dependent of another taxpayer, a taxpayer subject to the corporate income tax levied by Chapter 18 of Title 40, an Alabama S corporation as defined in Section 40-18-160, or a Subchapter K entity as defined in Section 40-18-1 may claim a credit for a contribution made to a scholarship granting organization. If the credit is claimed by an Alabama S corporation or Subchapter K entity, the credit shall pass through to and may be claimed by any taxpayer eligible to claim a credit under this subdivision who is a shareholder, partner, or member thereof, based on the taxpayer's pro rata or distributive share, respectively, of the credit. (2) The tax credit may be claimed by an individual taxpayer or a married couple filing jointly in an amount equal to 100 percent of the total...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-6D-9.htm - 24K - Match Info - Similar pages
32-7C-23
Section 32-7C-23 Local assessment fees; quarterly reports; distribution of funds; audits. (a) A TNC shall collect a local assessment fee equal to one percent of the gross trip fare for all prearranged rides that originate in the state in accordance with this article. (b)(1) No later than 30 days after the end of each calendar quarter, a TNC shall submit to the commission all of the following: a. The total local assessment fees collected by a TNC. b. For prearranged rides that originated within a municipality, a report listing the percentage of the gross trip fare that originated in each municipality during the reporting period. c. For prearranged rides that originated outside a municipality, a report listing the percentage of the gross trip fare that originated in the unincorporated portion of each county during the reporting period. (2) The TNC shall be responsible for determining whether a prearranged ride originated within the boundaries of a municipality or originated within the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-7C-23.htm - 5K - Match Info - Similar pages
40-21-20
Section 40-21-20 What considered in arriving at taxable value of property. In arriving at the value of such taxable property, whenever used in this chapter or whenever required, the Department of Revenue, the tax assessors, deputy tax assessors, board of equalization, or other assessing authorities and the courts shall be authorized to consider and may consider original costs, reproduction cost new less depreciation, recent sales of contiguous or similar property, the nature of the property, its location, whether in town, city or county, whether it is vacant or occupied, its proximity to local advantages, its use, its fitness for the use to which employed, or its fitness for other uses, the quality of soil, its growth of timber, its mines, minerals, coal beds, oil or gas deposits, the amount and character of improvements thereon, the amount of insurance carried on each item of property, the gross and net income received therefrom during the year or years preceding the date of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-20.htm - 2K - Match Info - Similar pages
|