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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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11-3-11.3
Section 11-3-11.3 Collection of local taxes - Department of Revenue. (a) Counties may,
upon request of the county commission, engage the Department of Revenue to collect and administer
any county sales, use, rental, lodgings, tobacco, or other local taxes for which there is
a corresponding state levy. Subject to subsections (d) and (e) below, the department shall
collect and administer a county sales, use, rental, lodgings, tobacco, or other tax for which
there is a corresponding state levy on behalf of the requesting county. Any county sales,
use, rental, or lodgings tax levy administered and collected by the Department of Revenue
pursuant to this section, whether the levy is imposed pursuant to the authority of
Section 40-12-4, or any general, special, or local act of the Legislature, shall parallel
the corresponding state tax levy, except for the rate of tax, and shall be subject to all
definitions, exceptions, exemptions, proceedings, requirements, provisions, rules, regulations,...
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32-1-1.1
Section 32-1-1.1 Definitions. The following words and phrases when used in this title,
for the purpose of this title, shall have meanings respectively ascribed to them in this section,
except when the context otherwise requires: (1) ALLEY. A street or highway intended to provide
access to the rear or side of lots or buildings in urban districts and not intended for the
purpose of through vehicular traffic. (2) ARTERIAL STREET. Any United States or state numbered
route, controlled-access highway, or other major radial or circumferential street or highway
designated by local authorities within their respective jurisdictions as part of a major arterial
system of streets or highways. (3) AUTHORIZED EMERGENCY VEHICLE. Such fire department vehicles,
police vehicles, and ambulances as are publicly owned, and such other publicly or privately
owned vehicles as are designated by the Secretary of the Alabama State Law Enforcement Agency
or the chief of police of an incorporated city. (4) BICYCLE....
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8-6-7
Section 8-6-7 Registration of securities - Registration by qualification. (a) Any security
may be registered by qualification. (b) A registration statement under this section
shall contain the following information and be accompanied by the following documents in addition
to payment of the registration fee prescribed in Section 8-6-8 and, if required under
Section 8-6-12, a consent to service of process meeting the requirements of that section:
(1) With respect to the issuer and any significant subsidiary, its name, address and form
of organizations, the state or foreign jurisdiction and date of its organization, the general
character and location of its business and a description of its physical properties and equipment;
(2) With respect to every director and officer of the issuer or person occupying a similar
status or performing similar functions, his name, address, and principal occupation for the
past five years, the amount of securities of the issuer held by him as of the date of...
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45-9-243.40
Section 45-9-243.40 Privilege or license tax. (a) The following words, terms, and phrases,
when used in this section, shall have the meanings ascribed to them in this subsection,
except where the context clearly indicates a different meaning: (1) PERSON. Any natural person,
firm, partnership, association, corporation, receiver, trust, estate, or other entity, or
any other group or combination of any thereof acting as a unit. (2) COUNTY. Chambers County,
Alabama. (3) BUSINESS. All activities engaged in, or caused to be engaged in, by any person
with the object of gain, profit, benefit, or advantage, either direct or indirect to such
person. (4) GROSS PROCEEDS. The value proceeding or accruing from the leasing or rental of
tangible personal property, without any deduction on account of the cost of the property so
leased or rented, the cost of materials used, labor, or service cost, interest paid or any
other expenses whatsoever, and without any deduction on account of loss and shall also...
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41-13-22
Section 41-13-22 Local Government Records Commission created; composition; compensation;
meetings. There is hereby created a Local Government Records Commission consisting of 16 members
as follows: The Director of the Department of Archives and History, who shall be the chair
of the commission; the Chief Examiner of the Department of Examiners of Public Accounts; the
Attorney General; the Secretary of State; one member from the University of Alabama, to be
designated by the head of the Department of History; one member from Auburn University, to
be designated by the head of the Department of History; one member, an archivist, historian,
or librarian, from one of Alabama's Historically Black Colleges and Universities (HBCUs),
to be appointed by the Governor; and one judge of probate who is not also chair of a county
commission, one chair of a county commission who is not also a judge of probate, one county
administrator, one county taxation official, one superintendent of a county or...
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41-13-25
Section 41-13-25 Payment of expenses of certain members of State and Local Government
Records Commissions. The expenses allowed by law for the county, municipal, and other local
government officials who are members of the Local Government Records Commission shall be paid
pursuant to Article 2 of Chapter 7 of Title 36. The expenses allowed by law for the representatives
of the University of Alabama and Auburn University who are members of either the State Records
Commission or the Local Government Records Commission shall be paid by their respective institutions.
(Acts 1955, No. 565, p. 1226, §11; Acts 1987, No. 87-658, p. 1165, §1.)...
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11-65-32
Section 11-65-32 Televised simulcast programming of racing events. (a) A commission
shall have the power to adopt rules and regulations specifying the conditions under which
an operator, as part of its licensed activity, may cause televised simulcast programming of
racing events, including both horse racing and greyhound racing, held at racetracks located
outside the state to be transmitted for public viewing to a racetrack facility within the
sponsoring municipality which is under the jurisdiction of such commission and there made
the subject of pari-mutuel wagering. Any provision of this chapter or any other law to the
contrary notwithstanding, no racing events, including both horse racing and greyhound racing,
held at any location in the state (including a location in the sponsoring municipality) shall
be televised to a racing facility subject to this chapter and made the subject of pari-mutuel
wagering at such racing facility; provided, however, that an operator may use closed...
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11-3-2
Section 11-3-2 Eligibility of commissioners to serve on public boards, etc. (a) Subject
to the restrictions of Section 280 of the Constitution of Alabama of 1901, and the
laws of this state, any member of a county commission may be appointed to and may serve on
public boards, commissions, and authorities within this state unless otherwise prohibited
by law. Except where otherwise specifically authorized or required by general state or federal
law, only one member from a particular county commission may serve on any particular public
board, commission, or authority. Notwithstanding the foregoing, this subsection shall not
be interpreted to authorize a county commission to appoint a member to serve on the board
of any authority, corporation, or association organized pursuant to Chapter 21 of Title 22
unless the appointment is authorized in the articles of incorporation of the authority, corporation,
or association. (b) All service on a board, commission, or authority by a member of a...
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40-12-246.1
Section 40-12-246.1 License tax and registration fees - Exemption for motor bus passenger
carrier vehicles; special license. (a) Any motor bus passenger carrier vehicle owned or otherwise
operated by a common carrier of passengers authorized to operate in this state by the Public
Service Commission pursuant to Chapter 3 of Title 37, is expressly exempt from the payment
of any state, county, municipal, or other local ad valorem tax provided such vehicle is in
compliance with subsection (b). Such exemption shall only apply to those common carriers of
passengers that are both based in and have principal operating facilities located within Alabama.
(b) In lieu of the payment of any state, county, municipal, or other local ad valorem tax
and in addition to any other business or occupational licenses required for operation by the
laws of this state, any business, person, or persons operating as a common carrier of passengers
that is authorized to operate in this state by the Public Service...
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