40-23-2
Section 40-23-2 Tax levied on gross receipts; certain sales exempt; disposition of funds.
There is levied, in addition to all other taxes of every kind now imposed by law, and shall
be collected as herein provided, a privilege or license tax against the person on account
of the business activities and in the amount to be determined by the application of rates
against gross sales, or gross receipts, as the case may be, as follows: (1) Upon every person,
firm, or corporation, (including the State of Alabama and its Alcoholic Beverage Control Board
in the sale of alcoholic beverages of all kinds, the University of Alabama, Auburn University,
and all other institutions of higher learning in the state, whether the institutions be denominational,
state, county, or municipal institutions, any association or other agency or instrumentality
of the institutions) engaged or continuing within this state, in the business of selling at
retail any tangible personal property whatsoever, including...
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45-13-41
Section 45-13-41 License requirements; operation of massage parlor; unlawful activities;
violations. (a) The provisions of this section shall apply to all counties having a
population of not less than 26,000 nor more than 26,800 inhabitants according to the 1970
or any subsequent federal decennial census. (b) The following words and terms as used in this
section shall, unless the context requires a different meaning, have the meanings respectively
ascribed to them by this section: (1) The term "massage parlor" shall mean
any establishment, building, room, or place other than a regularly licensed hospital, medical
clinic, nursing home, or dispensary, the offices of a physician, a surgeon, or an osteopath,
where non-medical, non-surgical, non-osteopathic, and non-chiropractic manipulative exercises,
massages, or procedures are practiced upon the human body, or any part thereof, for other
than cosmetic or beautifying purposes, with or without the use of mechanical or other devices,
by...
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45-29-90
Section 45-29-90 Definitions. The following words and phrases used in this article shall
have the following respective meanings unless the context clearly indicates otherwise: (1)
AUTHORITY. The public corporation organized pursuant to this article. (2) BOARD. The board
of directors of the authority which shall be the governing body of the authority. (3) BONDS.
Includes bonds and notes. (4) COUNTY. Fayette County. (5) DIRECTOR. A member of the board
of directors of the authority. (6) GOVERNING BODY. The county commission or other like governing
body of Fayette County. (7) LAND USE CERTIFICATE. A written document certifying that a regulated
project or activity is in compliance with applicable ordinances. It shall be obtained from
the planning commission in accordance with adopted administrative procedures for obtaining
such certificate. (8) MANAGEMENT AREA. The Tom Bevill Reservoir Management Area. (9) MUNICIPALITY.
An incorporated city or town of the state. (10) PERSON. Unless limited...
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45-35-244
Section 45-35-244 Definitions. (a) The following words, terms, and phrases as used in
this subpart shall have the following respective meanings except where the context clearly
indicates a different meaning: (1) COUNTY. Houston County in the State of Alabama. (2) COUNTY
GROSS RECEIPTS TAX AREA. All of Houston County. (3) FISCAL YEAR. The period commencing on
October 1 of each calendar year and ending on September 30 of the next calendar year. (4)
ITS DESIGNEE or DESIGNEE. Any entity, person, or corporation, including, but not limited to,
the State Department of Revenue, designated by resolution of the Houston County Commission
to act for or on behalf of the Houston County Commission to perform all or any part of the
rights, functions, and duties of the Houston County Commission given, delegated, or set forth
in this subpart. (5) MONTH. A calendar month. (6) QUARTERLY PERIOD. The period of three months
ending on the last day of each March, June, September, and December. (7) REGISTERED...
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45-39-245.41
Section 45-39-245.41 Authorization of levy of sales tax. (a) The governing body of the
county is hereby authorized to levy and impose in the county, in addition to all other taxes
of every kind now imposed by law, and to collect as herein provided, a privilege or license
tax upon every person, firm, or corporation, including the State of Alabama and its Alcoholic
Beverage Control Board in the sale of alcoholic beverages of all kinds, the University of
Alabama, Auburn University, and all other institutions of higher learning in the state, whether
such institutions be denominational, state, county, or municipal institutions, and any association
or other agency or instrumentality of any such institution, that is both of the following:
(1) Engaged or continuing within the 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 evidences of debts or...
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45-47-140
Section 45-47-140 Forest fire protection. (a) The County Commission of Marion County
is authorized, when the need exists, to provide protection against forest fires in Marion
County by participating in the Alabama Forestry Commission's fire protection program in the
manner hereinafter specified. (b)(1) After the Marion County Commission has determined that
such a need does exist in Marion County, the county commission, in the manner hereinafter
specified, may provide for a finance charge to be paid by the owners of forest lands located
in Marion County for the use of the land for timber growing purposes amounting to the whole
or any part of the cost of such fire protection program, but not in excess of ten cents ($.10)
per acre, provided such finance charge is not greater than the benefit accruing to such forest
lands due to availability of such fire protection. (2) Forest lands, as used in this section,
shall mean any land which supports a forest growth or which is being used or...
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45-2-141
Section 45-2-141 Protection of forests; costs. (a) The County Commission of Baldwin
County is authorized, when the need exists, to provide for the protection of forests from
fire, insects, disease, beavers, and other pests in Baldwin County by participating in the
Alabama Forestry Commission's forest protection program in the manner hereinafter specified.
(b)(1) After the Baldwin County Commission has determined that such a need does exist in Baldwin
County, the county commission may, in the manner hereinafter specified, provide for a finance
charge to be paid by the owners of forest lands located in Baldwin County for the use of the
land for timber growing purposes amounting to the whole or any part of the cost of such forest
protection program, but not in excess of ten cents ($.10) per acre, provided such finance
charge is not greater than the benefit accruing to such forest lands due to availability of
such forest protection as specified in subsection (a). (2) "Forest lands" as used...

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45-22-243.99
Section 45-22-243.99 Use of tax proceeds. (a) Commencing with the first month during
which proceeds from the taxes herein levied are paid and thereafter, the county treasurer
shall make monthly distributions of the proceeds so paid to him or her as follows: (1) From
the first 50 percent of the net proceeds from the tax, levied in Section 45-22-243.91,
shall be paid each month to the Cullman County Health Care Authority Board, a public corporation
existing under the provisions of Act 46 adopted at the 1949 Regular Session of the Legislature
of Alabama, as amended, a total of thirty-three thousand three hundred thirty-three dollars
and thirty-three cents ($33,333.33) per month, and no more. (2) One-half (50 percent) of the
residue of the proceeds from the taxes herein levied that remains each month after the payment
provided for in subdivision (1) (the residue consisting of that portion of the tax levied
in Section 45-22-243.91 that remains each month after making the payment provided...

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45-35A-52.01
Section 45-35A-52.01 Definitions. The following words and phrases used in this part,
and others evidently intended as the equivalent thereof, in the absence of clear implication
herein otherwise, shall be given the following respective interpretations herein: (1) APPLICANT.
A natural person who files a written application with the governing body of the city in accordance
with Section 45-35A-52.03. (2) AUTHORITY. The Dothan Downtown Redevelopment Authority,
a public corporation organized pursuant to this part. (3) AUTHORIZING RESOLUTION. A resolution
adopted by the governing body of the city in accordance with Section 45-35A-52.03,
that authorizes the corporation of the authority. (4) BOARD. The board of directors of the
authority. (5) BONDS. Includes bonds, notes, and certificates representing an obligation to
pay money. (6) CITY. The City of Dothan, Alabama. (7) DIRECTOR. A member of the board of the
authority. (8) DOWNTOWN DEVELOPMENT AREA. The central business district of the city...
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45-41A-40.01
Section 45-41A-40.01 Definitions. The following words and phrases used in this part,
and others evidently intended as the equivalent thereof, in the absence of clear implication
herein otherwise, shall be given the following respective interpretations herein: (1) APPLICANT.
A natural person who files a written application with the governing body of the city in accordance
with Section 45-41A-40.03. (2) AUTHORITY. The Opelika Downtown Redevelopment Authority,
a public corporation organized pursuant to this part. (3) AUTHORIZING RESOLUTION. A resolution
adopted by the governing body of the city in accordance with Section 45-41A-40.03,
that authorizes the corporation of the authority. (4) BOARD. The board of directors of the
authority. (5) BONDS. Shall include bonds, notes, and certificates representing an obligation
to pay money. (6) CITY. The City of Opelika, Alabama. (7) DIRECTOR. A member of the board
of the authority. (8) DOWNTOWN DEVELOPMENT AREA. The central business district of the...
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