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45-49-240.60
Section 45-49-240.60 Creation of office; duties of commissioner; deputies; clerks; assistants.
(a)(1) Upon the expiration of the current terms of office of Tax Assessor and Tax Collector
of Mobile County, or if a vacancy occurs in either office prior to the expiration of the current
terms of office, there is hereby created the office of County Revenue Commissioner in Mobile
County. In 1990, and each six years thereafter, persons shall seek office, qualify, and be
elected for the county office of revenue commissioner. The revenue commissioner shall serve
for a term of office of six years from the first day of the term next succeeding his or her
election and until his or her successor is similarly elected, qualified, and takes office.
(2) Should either the offices of Tax Assessor or Tax Collector for Mobile County be vacated
for any reason whatsoever between September 20, 1988, and September 30, 1991, this section
shall become effective immediately with the remaining office holder acting...
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11-51-210
Section 11-51-210 Standard singular and multiple jurisdictional tax forms. (a) By December
31, 1998, the Department of Revenue shall develop and promulgate in the form of a proposed
agency rule a standard multi-jurisdictional tax form and a singular jurisdictional tax form
for the reporting and payment of municipal and county sales, use, rental, and lodgings taxes
for those municipalities and counties for which the department serves as the collecting agent
from time to time. (b) By December 31, 1998, a committee consisting of three representatives
appointed by the Alabama League of Municipalities (ALM), who shall be municipal employees,
officials, or attorneys, and three representatives appointed by the Association of County
Commissions of Alabama (ACCA), who shall be county employees, officials, or attorneys, shall
develop a standard multiple jurisdictional tax form and a singular jurisdictional tax form
for the reporting and payment of all county and municipal sales, use, rental, and...
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33-2-180
Section 33-2-180 Definitions. Where used in this article the following words and terms
shall be given the following respective meanings unless the context hereof clearly indicates
otherwise: (1) CODE. The Code of Alabama 1975, as amended. (2) DEPARTMENT. Alabama State Docks
Department created in Chapter 1 of Title 33. (3) DIRECTOR. The Director of State Docks provided
for in Section 33-1-3. (4) DOCKS FACILITIES. Docks and all kinds of docks facilities,
including elevators, compresses, conveyors, warehouses, water and rail terminals, bulk handling
facilities, coal handling facilities, grain elevator facilities, wharves, piles, quays, cold
storage facilities, loading and unloading facilities, and other related structures, facilities,
equipment, property and improvements of every kind needful for the convenient use of same,
in aid of commerce and use of the waterways of the state, now or hereafter existing, that
are now or hereafter owned or held, are or are to be under the management and...
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40-2-11
Section 40-2-11 Powers and duties generally. It shall be the duty of the Department
of Revenue, and it shall have the power and authority, in addition to the authority now in
it vested by law: (1) To have and exercise general and complete supervision and control of
the valuation, equalization, and assessment of property, privilege, or franchise and of the
collection of all property, privilege, license, excise, intangible, franchise, or other taxes
for the state and counties, and of the enforcement of the tax laws of the state, and of the
several county tax assessors and county tax collectors, probate judges, and each and every
state and county official, board, or commission charged with any duty in the enforcement of
tax laws, to the end that all taxable property in the state shall be assessed and taxes shall
be imposed and collected thereon in compliance with the law and that all assessments on property,
privileges, intangibles, and franchises in the state shall be made in exact...
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40-20-2
Section 40-20-2 Levy and amount of tax upon business of producing or severing oil or
gas from soil, etc., generally. (a)(1) There is hereby levied, to be collected hereafter,
as herein provided, annual privilege taxes upon every person engaging or continuing to engage
within the State of Alabama in the business of producing or severing oil or gas, as defined
herein, from the soil or the waters, or from beneath the soil or the waters, of the state
for sale, transport, storage, profit, or for use. The amount of such tax shall be measured
at the rate of eight percent of the gross value of the oil or gas at the point of production
except as provided in subsequent subdivisions of this subsection. Provided, however, that
the tax on offshore production, produced from depths greater than 8,000 feet below mean sea
level, shall not be computed as a percentage of gross value at the point of production, as
provided in this article, but shall be computed as a percentage of gross proceeds, as...
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40-9G-1
Section 40-9G-1 Definitions. For purposes of the chapter, the following words and phrases
shall have the following meaning: (1) APPROVED ACTIVITY. The conduct of an activity that is
predominantly any one or more of the following: a. Described by NAICS Code 1133, 115111, 2121,
22111, 221330, 31 (other than 311811), 32, 33, 423, 424, 482, 4862, 48691, 48699, 48819, 4882,
4883 (other than 48833), 493, 511, 5121 (other than 51213), 51221, 517, 518 (without regard
to the premise that data processing and related services be performed in conjunction with
a third party), 51913, 52232, 54133 (if predominantly in furtherance of another activity described
in this chapter), 54134 (if predominantly in furtherance of another activity described in
this chapter), 54138, 5415, 541614, 5417, 55 (if not for the production of electricity), 561422
(other than establishments that originate telephone calls), 562213, 56291, 56292, 611512,
927 or 92811. b. The production of biofuel as such term is defined in...
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11-92A-12
Section 11-92A-12 Powers of authority. An authority shall have the following powers,
which it may exercise in any county within such authority's authorized operational area: (1)
To have succession by its corporate name until dissolved as provided in this chapter; (2)
To institute and defend legal proceedings in any court of competent jurisdiction and proper
venue; provided, however, that an authority may not be sued in any trial court other than
the courts of a county within the authorized operational area of the authority; provided,
further, that the officers, directors, agents, and employees of an authority may not be sued
for their actions in behalf of the authority except for actions that are known by such person
to be unlawful or are performed with reckless disregard for the lawfulness of such actions;
(3) To have and to use a corporate seal and to alter the seal at its pleasure; (4) To establish
a fiscal year; (5) To anticipate by the issuance of its bonds the receipt of any...
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45-37-200.03
Section 45-37-200.03 Issuance of motor vehicle or boat registrations; fees; disposition
of funds. (a) The Legislature finds that Jefferson County has reduced the number of locations
where the citizens of Jefferson County may be issued their motor vehicle registrations due
to the financial difficulties of the county resulting in impediments to the citizens and to
the collection of state and local taxes and fees. The Legislature further finds that there
is a substantial local need to provide additional and supplemental means for the issuance
of motor vehicle registrations in Jefferson County in response to a demonstrated local need
in the county. The Legislature further finds that citizens often desire to register their
boats at the same time that they register their motor vehicles, and therefore, citizens should
be able to register their boats at the same locations where they register their motor vehicles
as a matter of public convenience. (b) In Jefferson County, the mayor of any city...
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16-17A-8
Section 16-17A-8 Powers of authority. (a) An authority shall have and may exercise any
power granted nonprofit corporations under Title 10A, together with all powers incidental
thereto or necessary or desirable to the discharge thereof, including, without limitation,
the following specific powers: (1) To adopt, maintain, and amend bylaws and a corporate seal.
(2) To sue and, subject to the limitations herein, be sued; provided, however, that no authority
entitled to sovereign immunity shall be denied such immunity. (3) To acquire, construct, equip,
and operate those health care facilities it considers necessary or desirable. (4) To enter
into contracts and agreements, borrow money, incur indebtedness, and issue bonds, notes, debt
securities, or any other evidence of indebtedness. (5) To pledge the general credit of the
authority or any revenues or income of the authority to repayment of any of its indebtedness.
(6) To mortgage or pledge its health care facilities or its other assets or...
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25-14-3
Section 25-14-3 Definitions. As used in this chapter, the following terms shall have
the following meanings: (1) ADMINISTRATIVE FEE. The fee charged to a client by a professional
employer organization for professional employer services. The term does not include any amount
of a fee by the professional employer organization that is for wages and salaries, benefits,
workers' compensation, payroll taxes, withholding, or other assessments paid by the professional
employer organization to or on behalf of covered employees under the professional employer
agreement. (2) CLIENT. A person or entity that enters into a professional employer agreement
with a professional employer organization, including a worksite employer. (3) CONTROLLING
PERSON. Any of the following: a. An officer or director of a corporation operating as a professional
employer organization, a shareholder holding 25 percent or more of the voting stock of a corporation
operating as a professional employer organization, or a...
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