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41-9-350
Section 41-9-350 Maintenance and audits of records and books of account; establishment,
etc., of reserve fund for special contingencies and emergencies. (a) The commission shall
maintain books of account covering revenues derived by it from all sources whatsoever, together
with accounts of all expenses incurred in connection with the carrying out by the commission
of its purposes as established by and under the terms of this article. Such records and books
shall be available for audit at any time by the Department of Examiners of Public Accounts
and shall be audited at least every two years in the same manner as audits are made of other
state agencies and departments. (b) The commission shall establish a reserve fund for special
contingencies and emergencies over and beyond those occurring in the normal course of routine
maintenance and operation and may authorize the deposit of this reserve fund in any lawful
depository or depositories. (Acts 1963, No. 481, p. 1028, §9.)...
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41-9-960
Section 41-9-960 Accounting; auditing; reserve fund. (a) The commission shall maintain
books of accounts covering revenues derived by it from all sources, together with accounts
of all expenses incurred in connection with the carrying out by the commission of its purposes
as established under the terms of this article. Records and books shall be available for audit
at any time by the Department of Examiners of Public Accounts or the commission may obtain
the services of a certified public accountant which shall make annual audits which shall be
in lieu of audits by the Department of Examiners of Public Accounts and are filed with the
Department of Examiners of Public Accounts and opened for public inspection. (b) The commission
shall establish a reserve fund for special contingencies and emergencies over and beyond those
occurring in the normal course of routine maintenance and operation and may authorize the
deposit of this reserve fund in any lawful depository or depositories. (Acts...
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11-3-11
Section 11-3-11 Powers and duties generally. (a) The county commission shall have authority:
(1) To direct, control, and maintain the property of the county as it may deem expedient according
to law, and in this direction and control it has the sole power to locate the courts in the
rooms of the courthouse and to designate the rooms to be occupied by the officers entitled
to rooms therein, including the circuit judge if resident in the county, and to change the
location of the courts and the designation of the rooms for officers as it may deem best and
most expedient, and this shall be done by order of the county commission entered upon the
minutes of the county commission at a regular meeting of the county commission. In the event
the courthouse is inadequate to supply office rooms for such officers, the county commission
may lease such office rooms in a convenient location in the county site and pay the rental
from the county fund. (2) To levy a general tax, for general county...
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45-22-222
Section 45-22-222 Use of land owned or controlled as a park; collection and disposition
of fees. (a) Cullman County currently owns or operates several parks, more specifically described
as follows: Agricultural Trade Center, Clarkson Covered Bridge, Smith Lake Park, Sportsman
Lake Park, and Stony Lonesome OHV Park. The Cullman County Commission or the authorized agents
of the Cullman County Commission or Cullman County may operate all parks now owned or hereafter
owned by Cullman County. (b) The Legislature recognizes that the operation of parks mentioned
in subsection (a) by Cullman County provides and serves a substantial public purpose and has
a significant economic impact and benefit to Cullman County. (c) Given the economic impact,
the Cullman County Commission or an authorized agent of the Cullman County Commission or Cullman
County may conduct events requiring the collection of fees and disbursements to the winners
of the events. (d) The Cullman County Commission shall establish...
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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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41-9-437
Section 41-9-437 Maintenance and audit of records and books of account. It shall be
the duty of the commission to maintain at all times accurate records and books of account
covering revenues and expenditures which shall be subject to the audit of the Department of
Examiners of Public Accounts. (Acts 1965, No. 863, p. 1605, §7.)...
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45-49-84
Section 45-49-84 Establishment and maintenance; library fee; law library fund. (a) The
County Commission of Mobile County is authorized to establish and maintain a public law library
in the county and, to accomplish that purpose, may, from time to time, expend public funds
of the county, as are not required by law to be expended for any other purpose or purposes;
to provide suitable housing quarters, furniture, fixtures, and equipment therefor; to keep
the same in a good state of maintenance and repair; and, from time to time, to enlarge, expand,
and improve the library, facilities, and equipment; and, from time to time, to provide books,
reports, and periodicals for the library as are not provided for out of the proceeds of the
special fund created by this section or otherwise; and to pay the salaries of a librarian
and other personnel as may be necessary and proper to operate the same, to the extent that
such salaries are not paid out of the proceeds of the special fund; which...
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41-9-357
Section 41-9-357 Battleship Fund. The commission shall establish and maintain at such
lawful depository or depositories in the State of Alabama as it shall select a "Battleship
Fund," composed of the money or moneys which may come into its hands from admissions,
inspection fees, gifts, donations, grants, bequests, loans, bond issues, governmental appropriations,
or other sources, either public or private. The funds shall be used by the commission to pay
the costs of acquiring, restoring, renovating, outfitting, documenting, developing, maintaining,
displaying, recording, storing, and when deemed appropriate, disposing of artifacts, exhibits,
and park assets, and conducting marketing, promotion, and other activities to sustain operations,
and meet maintenance and development requirements for the purposes set forth in this article
and for the servicing, retirement, or amortization of any bonds or other evidences of indebtedness
issued by the commission. The commission, in the promotion...
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11-65-34
Section 11-65-34 Horse breeding fund. Each commission shall establish a special fund
to promote the breeding, raising, and racing of horses in the state, which shall be known
as "The ___ [name of the sponsoring municipality] Racing Commission Breeding and Development
Fund." Each horse racing operator shall pay to its licensing commission a breeding fund
fee for each month during which it conducts any horse racing events. For each horse racing
operator, the breeding fund fee for any month shall be an amount equal to one-half of one
percent [or, in the case of any such fee referable to any month during the period of three
years immediately following such operator's receipt of an operator's license, one-quarter
of one percent] of the horse racing handle for such operator for such month. The breeding
fund fee payable by a horse racing operator for a given month shall be paid to the treasurer
of the commission licensing such operator before the end of the succeeding month. All breeding...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-65-34.htm - 4K - Match Info - Similar pages
23-1-50.1
Section 23-1-50.1 Road machinery and equipment management program; Equipment Management
Surplus Reserve Account. (a) It is the intent of the Legislature to give the State Department
of Transportation authority to accumulate depreciation, equipment replacement allowances,
and salvage value on road machinery and equipment sufficient to upgrade, replace, or make
extraordinary repairs to the road machinery and equipment of the State Department of Transportation,
as determined by a road machinery and equipment management program to be developed by the
department. (b) Unless the context clearly indicates otherwise, the following words and phrases
will have the following meanings: (1) STATE DEPARTMENT OF TRANSPORTATION DIVISIONS. Those
divisions of the Department of Transportation responsible for road construction and maintenance
over a specified geographic area of the state. (2) DEPRECIATION. That process of allocating
the original cost per fixed asset over the productive life of the asset...
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