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45-31-241.02
Section 45-31-241.02 Levy of tax for jail construction and maintenance; excess funds for road
and bridge projects. (a) This section shall only apply to Geneva County. (b) As used in this
section, state sales tax means the tax imposed by Article 1 of Chapter 23 of Title 40 and
state use tax means the tax imposed by Article 2 of Chapter 23 of Title 40. (c) (1) In addition
to all other taxes authorized by law, the Geneva County Commission may levy up to a one percent
sales tax and up to a one percent use tax. (2) The proceeds of the tax shall be used for the
construction, maintenance, and operation of a jail with any excess proceeds to be used for
road and bridge projects. (3) The proceeds of all sales which are presently exempt under the
state sales and use tax statutes are exempt from the taxes authorized by this section. (4)
The proceeds of all sales which are presently taxed at a lower rate under the state sales
and use tax statutes shall be taxed under this section at a...
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9-16-72
Section 9-16-72 Definitions. The following words and phrases, unless a different meaning is
plainly required by the context, shall have the following meanings: (1) APPLICANT. Any person
or legal entity who or which applied for a license or a permit to engage in surface coal mining
operations. (2) APPROXIMATE ORIGINAL CONTOUR. That surface configuration achieved by filling
and grading of the mined area so that the reclaimed area, including any terracing or access
roads, closely resembles the general surface configuration of the land prior to mining and
blends into and complements the drainage pattern of the surrounding terrain, with all high
walls and spoil piles eliminated; water impoundments may be permitted where the commission
determines that they are in compliance with this article. (3) COAL BROKER and COAL SALES AGENCY.
Those persons whose principal business is the buying and reselling of coal, or the negotiation
or soliciting of coal sales between operators and purchasers; where...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-16-72.htm - 7K - Match Info - Similar pages
11-65-12
Section 11-65-12 Review of commission action. Any person aggrieved by the refusal of a commission
to issue any license or permit, or the suspension or revocation of a license or permit, the
imposition of a fine, the disapproval of a contract, or any other action or failure of action
by the commission, may, within 60 days of such action or failure of action, appeal to the
circuit court of the host county. If such court finds that the action of such commission,
or its failure to take action, was arbitrary, unreasonable, or contrary to the provisions
of this chapter, it shall order the issuance or reinstatement of such license or permit, the
abatement of such fine, the approval of such contract, or such other remedial action as it
deems appropriate in the circumstances. The decision of such court shall be subject to appeal
as in other cases at law. (Acts 1984, No. 84-131, p. 159, §12; Acts 1991, No. 91-187, p.
246, §11.)...
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45-33-242.01
Section 45-33-242.01 Tax to be added to sales price of cigarettes; enforcement. (a) Upon September
20, 1991, the county commission is authorized to levy on every person, firm, corporation,
club, or association that sells or stores or receives for the purpose of distribution in Hale
County any cigarettes shall add the amount of the license or privilege tax levied and assessed
herein to the price of the cigarettes, it being the purpose and intent of this provision that
the tax levied is, in fact, a levy on the consumer with the person, firm, corporation, club,
or association, who sells or stores or receives for the purpose of distributing the cigarettes,
acting merely as agent for the collection of the tax. The dealer, storer, or distributor shall
state the amount of the tax separately from the price of the cigarettes on all price display
signs, sales or delivery slips, bills, and statements which advertise or indicate the price
of the cigarettes. (b) It shall be the duty of the County...
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45-8-150.03
Section 45-8-150.03 Bingo games - Permits; ordinances. (a) No qualified organization shall
be permitted to operate a bingo game unless the county governing body, or the governing bodies
of the respective cities and towns, within their respective jurisdictions, issues a permit
to the organization authorizing it to do so. The permit required by this article is in addition
to, and not in lieu of, any other business license which may be required by law, and no bingo
game shall be operated until all required licenses have been obtained. A permit holder may
hold only one permit and that permit is valid for only one location. A permit is not assignable
or transferable. (b) The Calhoun County Commission, or any governing body for any municipality
wholly or partially located within Calhoun County, may establish an ordinance for the operation
of bingo games within its jurisdiction. Any ordinance adopted by a governing body shall be
at least as restrictive of the operation of bingo games as this...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-150.03.htm - 6K - Match Info - Similar pages
45-9-243
Section 45-9-243 Annual license or privilege fees. (a) This section shall apply only to Chambers
County, Alabama, and to no other county. (b) As used in this section, the following words
and terms shall have the meanings hereby ascribed to them: "the county" means Chambers
County, Alabama; "person" includes any natural person, partnership, corporation,
firm, association, trust, estate, or other entity; "business" includes 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; "license or privilege fee"
shall not include any sales or use tax. (c) The purpose of this section is to equalize the
burden of taxation by authorizing the county commission to impose a license or privilege fee
upon persons now engaging in certain businesses without paying any license fee or tax thereon
to either the state or county and to generate additional revenue for the county by imposing
an...
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45-1-200.01
Section 45-1-200.01 Definitions; purpose; fees authorized. (a) As used in this section, the
following words and terms shall have the following meanings: (1) BUSINESS. Includes 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. (2) COUNTY. Autauga County, Alabama.
(3) GOVERNING BODY. The governing body of Autauga County, Alabama, whether it be a county
commission, board of revenue, or other governing body. (4) LICENSE OR PRIVILEGE FEE. Does
not include any sales or use tax. (5) PERSON. Includes any natural person, partnership, corporation,
firm, association, trust, estate, or other entity. (b) The purposes of this section are to
equalize the burden of taxation by authorizing the county to impose a license or privilege
fee upon persons now engaging in certain businesses without paying any license fee or tax
thereon to the county. By imposing an additional license or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-1-200.01.htm - 3K - Match Info - Similar pages
45-11-170
Section 45-11-170 Litter. (a) The Chilton County Commission or other like county governing
body is hereby authorized to provide for printing and furnishing to the judge of probate or
other officer charged with the duty of issuing privilege licenses in the county, brochures,
bulletins, or signs of a type suitable for posting in business establishments within the county.
Such brochures, bulletins, or signs shall inform the public that: (1) It is unlawful to dump,
deposit, place, throw, or leave refuse, paper, litter, rubbish, debris, filthy or odoriferous
objects, substances, or other trash upon a state or county highway, road, or other public
thoroughfare; and any person convicted thereof is punishable by fine of not less than one
hundred dollars ($100) nor more than five hundred dollars ($500), or by imprisonment for not
less than five nor more than 90 days, or by both such fine and imprisonment. (2) It is unlawful
to place, put, throw, leave, or dump garbage, refuse, trash, bottles,...
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45-44-245
Section 45-44-245 Definitions; levy of tax; permit; fees. (a) When used in this section, the
following terms shall have the following meanings: (1) PERSON. Any individual, firm, partnership,
corporation, association, or combination who, for a fee, severs clay, sand, or gravel within
Macon County. (2) PRODUCER. Any person engaging in the business of severing clay, sand, or
gravel for a fee from the soil within Macon County. (3) SEVERING. Cutting, mining, stripping,
or otherwise taking or removing clay, sand, or gravel from the soil within Macon County for
a fee. (b) In Macon County, the Macon County Commission may levy an additional severance fee
of seven cents ($.07) per ton on gravel or nine cents ($.09) per cubic yard, or two cents
($.02) per ton on sand and clay or three cents ($.03) per cubic yard, whichever is applicable,
on the severance of clay, sand, or gravel. These fees are levied and collected based upon
tons or yards sold. Each producer shall collect the fee from the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-245.htm - 2K - Match Info - Similar pages
45-8-241
Section 45-8-241 Purpose; license or privilege fee; enforcement; exemption for religious practices.
(a) This section shall apply only to Calhoun County, Alabama, and to no other county. (b)
As used in this section, the following words and terms shall, except as otherwise provided
in this section, have the following meanings hereby ascribed to them: "the county"
means Calhoun County, Alabama; "the governing body" means the governing body of
Calhoun County, Alabama, whether it be a county commission, board of revenue, or other governing
body; "person" includes any natural person, partnership, corporation, firm, association,
trust, estate or other entity; and "business" includes 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; "license or privilege fee" shall not include
any sales or use tax. (c) The purposes of this section are to equalize the burden of taxation
by...
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