45-16A-30.01
Section 45-16A-30.01 Increase to ad valorem tax. (a) The following words and phrases shall
have the following meanings: (1) AMENDMENT NO. 56. That amendment to the Constitution of Alabama
of 1901, as amended, that was proposed by Act No. 383, H. 458, 1945 Session and now appears
as Section 216.04 of the Official Recompilation of the Constitution of Alabama of 1901, as
amended. (2) AMENDMENT NO. 373. That amendment to the Constitution of Alabama of 1901, as
amended, that was proposed by Act No. 6, H. 170, 1978 Second Special Session and which now
appears as Section 217 of the Official Recompilation of the Constitution of Alabama of 1901,
as amended. (3) CITY. Enterprise, Alabama. (4) COUNCIL. The Enterprise City Council. (b) In
compliance with the provisions of subsection (f) of Amendment No. 373, there is hereby approved
the proposal of the City Council of the City of Enterprise in Coffee County to increase the
rate of the ad valorem tax to be levied and collected annually in the city...
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45-41-241
Section 45-41-241 Ad valorem tax authorized. (a) Pursuant to subsection (f) of Amendment 373
to the Constitution of Alabama of 1901, and a resolution heretofore adopted by the county
commission of Lee County after a public hearing, the county commission is hereby authorized
to levy, in addition to any and all other taxes heretofore levied, an additional ad valorem
tax in the amount of 5 mills on each dollar of taxable property outside the corporate limits
of the cities of Auburn and Opelika. The revenues from the tax shall be paid to the county
general fund. (b) The increase in the rate of the tax as provided herein is subject to the
approval of a majority of the qualified electors of the area affected who vote on the proposed
increase at a special election called and held for such purposes pursuant to the provisions
of subsection (f) of Amendment 373 to the Constitution. (Act 91-350, p. 673, §§1, 2.)...

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45-41-141
Section 45-41-141 Definitions. (a) 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) AMENDMENT 392. That certain
amendment to the Constitution of Alabama of 1901, as amended, proposed by Act 80-313 enacted
at the 1980 Regular Session of the Legislature. (2) AUTHORIZING AMENDMENT. That certain amendment
to the Constitution of Alabama of 1901, as amended, proposed by Act 88-479 enacted at the
1988 Regular Session of the Legislature. (3) CODE. The Code of Alabama 1975, as amended. (4)
COMMERCIAL BUILDING. Any building, structure, or other improvement to real property, excluding,
however, any dwelling that: a. Is subject to ad valorem taxation and has a fair market value,
according to the records of the tax assessor pertaining to state and county ad valorem taxation
for the fiscal or ad valorem tax year of the...
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45-37-249.03
Section 45-37-249.03 Levy of taxes authorized; relation to other taxes. (a) Subject to subsection
(d), the county commission is authorized, by resolution duly adopted, to levy, in addition
to all other taxes now imposed or authorized by law, and to collect as herein provided, a
privilege or license tax, herein called a sales tax, against each person making retail sales
of tangible personal property or amusements in the county at a rate not to exceed one percent
of gross proceeds of sales or gross receipts, as the case may be, and an excise tax, herein
called a use tax, on the storage, use, or other consumption of tangible personal property
in the county purchased at retail at a rate not to exceed one percent of the sales price of
such property. (b) Any sales tax or use tax levied by the county commission pursuant to this
section shall apply to and be levied upon every person or other entity required to pay, or
upon whom shall have been levied, the state sales tax or state use tax. (c)...
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9-13-192
Section 9-13-192 Manner of collection of charge, fee, or assessment; distribution. The charge,
fee, or assessment will be levied and collected in the same manner as ad valorem taxes are
levied and collected. All revenues or moneys collected under the provisions of this article
shall be distributed by the office of the county tax collector, or person charged with the
collection of taxes, to the commission. The first assessment and collection of the levy provided
for herein shall be during and for the fiscal (tax) year beginning October 1 next following
the satisfaction of all prerequisites required herein for imposition of the levy herein provided.
(Acts 1989, No. 89-652, p. 1292, §5.)...
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45-24-241.02
Section 45-24-241.02 Levy of special property tax. The County Commission of Dallas County is
authorized and empowered to levy and collect a special property tax, in addition to all other
taxes now or hereafter provided by law, not exceeding three and one-half mills on each one
dollar's worth of taxable property outside the corporate limits of the City of Selma, as assessed
for state ad valorem taxation during the preceding year. The proceeds of the additional taxes
levied by this part shall be used exclusively for fire, emergency medical, and rescue services.
(Act 91-535, p. 962, §3; Act 91-729, p. 1419, §3.)...
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45-45A-43.02
Section 45-45A-43.02 Additional tax for educational purposes. (a) For the purposes of this
section, the following words have the following meanings: (1) AMENDMENT NO. 56. Amendment
No. 56 of the Constitution of Alabama of 1901, now appearing as Section 216.04 of the Official
Recompilation of the Constitution of Alabama of 1901, as amended. (2) AMENDMENT NO. 269. Amendment
No. 269 of the Constitution of Alabama of 1901, now appearing as Section 215.05 of the Official
Recompilation of the Constitution of Alabama of 1901. (3) AMENDMENT NO. 373. Amendment No.
373 of the Constitution of Alabama of 1901, now appearing as Section 217 of the Official Recompilation
of the Constitution of Alabama of 1901. (4) AMENDMENT NO. 805. Amendment No. 805 of the Constitution
of Alabama of 1901, now appearing as Section 14 Limestone County Local Amendments of the Official
Recompilation of the Constitution of Alabama of 1901. (5) CITY. The City of Madison, Alabama.
(6) CITY GENERAL AD VALOREM TAX. The tax...
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11-3-11.2
Section 11-3-11.2 Collection of local taxes - County commission. (a) The county commission
may, by ordinance or resolution, administer and collect, or contract for the collection of,
any local sales and use taxes or other local county taxes levied or authorized to be levied
by a general or local act. Where the county commission provides by ordinance or resolution
for the administration and collection of the local taxes, the collection of the local sales
and use taxes shall occur at the same time as state sales and use taxes are due to be paid
to the Department of Revenue, unless otherwise provided by law. (b) Any county commission
which elects to administer and collect, or contract for the collection of, any local sales
and use taxes or other local taxes, shall have the same rights, remedies, power and authority,
including the right to adopt and implement the same procedures, as would be available to the
Department of Revenue if the tax or taxes were being administered, enforced, and...
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45-36-246
Section 45-36-246 Levy and collection of tax. (a) There is levied from each producer of coal
in Jackson County a privilege or license tax to be known as a severance tax. The rate of the
tax shall be twenty cents ($.20) per ton of coal severed. (b) The tax herein levied shall
be in addition to any state tax heretofore or hereafter imposed on the severance of coal,
but shall be the only severance tax levied by the county on coal. One hundred percent of the
net proceeds from such tax shall be deposited in a special fund known as the Coal Severance
Tax Road Fund. Expenditures from this Coal Severance Tax Road Fund shall be made for the purpose
of repairs, maintenance, and construction of roads and bridges in Jackson County with preference
to be given, when possible, to roads and bridges which have been damaged by coal hauling and
mining activities but with the Jackson County Commission to have sole discretion in determining
and designating upon which roads and bridges such sums shall be...
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45-37-244.02
Section 45-37-244.02 Jefferson County Entity Business License Tax. (a) This section shall apply
only to Jefferson County. (b) As used in this section, the following words and terms shall
have the meanings ascribed to them: (1) BUSINESS ACTIVITY. The carrying on or practice of
any business, vocation, occupation, work, calling, or profession for profit. (2) BUSINESS
ENTITY. A person engaged in one or more business activities, other than an individual. (3)
COUNTY. Jefferson County. (4) GOVERNING BODY. The Jefferson County Commission. (5) INDIVIDUAL.
A natural person other than a sole proprietor. (6) PERSON. Any corporation, partnership, company,
association, unincorporated organization, or other entity formed to engage in business activity.
The term includes an individual engaged in business activity as a sole proprietorship. (c)(1)
In addition to all state license taxes levied under Article 2, commencing with Section 40-12-40,
Chapter 12, Title 40, as amended, the governing body of the...
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