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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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45-40-245.32
Section 45-40-245.32 Authorization of levy of use tax. (a) The governing body of the county
is hereby authorized to levy and impose excise taxes on the storage, use, or other consumption
of property in the county as hereinafter provided in this section: (1) An excise tax is hereby
authorized to be levied and imposed on the storage, use, or other consumption in the county
of tangible personal property not including, however, materials and supplies bought for use
in fulfilling a contract for the painting, repairing, or reconditioning of vessels, barges,
ships, and other watercraft of more than 50 tons burden purchased at retail on or after the
effective date of such tax, for the storage, use, or other consumption in the county on or
after the effective date of such tax, at the rate of not exceeding one percent of the sale
price of such property, except as provided in subdivisions (2), (3), (4), and (5). (2) An
excise tax is hereby authorized to be levied and imposed on the storage, use,...
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17-6-6
Section 17-6-6 Adjustment of precinct configuration, boundaries, etc. (a) The county governing
body shall have sole authority to change the configuration, boundaries, or designation of
an election precinct. Any change so determined shall be adopted by resolution of the county
governing body. (b) A county governing body shall only change a precinct by dividing the precinct
into two or more precincts except when in order to make it more convenient for voters to vote,
or to facilitate the administration of the election process, or to accomplish reapportionment,
it becomes necessary to consolidate all or part of a precinct with adjacent precincts, a part
or parts may be consolidated. (c) Except as may be provided further by local election laws
or by the electronic vote counting statutes, whenever at any general or primary election it
is anticipated over 2,400 votes will be cast on an electronic voting machine , the county
governing body shall adjust the boundary lines of the election...
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22-21-313
Section 22-21-313 Application for incorporation of authority; authorizing resolution. (a) In
order to incorporate an authority, any number of natural persons, not less than three, shall
first file a written application with the governing body of any county, municipality, or educational
institution, or any two or more thereof, which application shall: (1) Recite the name of each
county, municipality, and educational institution with the governing body of which such application
is being filed; (2) Contain a statement that the applicants propose to incorporate an authority
pursuant to the provisions of this article; (3) State either a. where the authorizing subdivision
is a county or municipality, that each of the applicants is a duly qualified elector of the
authorizing subdivision (or, if there is more than one, at least one thereof) or b. where
the authorizing subdivision is an educational institution, that each of the applicants is
a duly qualified elector of the state; and (4)...
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40-12-5
Section 40-12-5 County license tax for school purposes - Collection and enforcement. The state
Department of Revenue shall, on request by resolution of the governing body of each of the
several counties, administer and collect all taxes levied and assessed by the governing body
of each of the several counties pursuant to and under the authority of Section 40-12-4. (Acts
1971, No. 346, p. 634, ยง1.)...
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45-41-244.52
Section 45-41-244.52 Authority of levy - Use tax. (a) The governing body of the county is hereby
authorized to levy and impose excise taxes on the storage, use, or other consumption of property
in the county as hereinafter provided in this section: (1) An excise tax is hereby authorized
to be levied and imposed on the storage, use, or other consumption in the county of tangible
personal property (not including, however, materials and supplies bought for use in fulfilling
a contract for the painting, repairing, or reconditioning of vessels, barges, ships, and other
watercraft of more than 50 tons burden) purchased at retail on or after the effective date
of such tax, for the storage, use, or other consumption in the county on or after the effective
date of such tax, at the rate of not exceeding one percent of the sales price of such property,
except as provided in subdivisions (2), (3), (4), and (5); (2) An excise tax is hereby authorized
to be levied and imposed on the storage, use, or...
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11-92C-2
Section 11-92C-2 Definitions. For the purposes of this chapter, the following words have the
following meanings: (1) APPLICANT. A natural person who files a written application with the
governing body of any authorizing subdivision in accordance with Section 11-92C-3. (2) AUTHORITY.
Any local redevelopment authority organized pursuant to this chapter. (3) AUTHORIZING RESOLUTION.
A resolution adopted by the governing body of any authorizing subdivision in accordance with
Section 11-92C-3, which authorizes the incorporation of the authority. (4) AUTHORIZING SUBDIVISION.
Any county or municipality that has adopted an authorizing resolution. (5) BOARD. The board
of directors of an authority. (6) BONDS. Any bonds, notes, certificates, or any other form
of indebtedness representing an obligation to pay money. (7) CONTIGUOUS. Two or more tracts
of land if touching for a continuous distance of not less than 200 feet. The term shall include
tracts of land divided by bodies of water, streets,...
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40-12-4
Section 40-12-4 County license tax for school purposes - Authority to levy. (a) In order to
provide funds for public school purposes, the governing body of each of the several counties
in this state is hereby authorized by ordinance to levy and provide for the assessment and
collection of franchise, excise and privilege license taxes with respect to privileges or
receipts from privileges exercised in such county, which shall be in addition to any and all
other county taxes heretofore or hereafter authorized by law in such county. Such governing
body may, in its discretion, submit the question of levying any such tax to a vote of the
qualified electors of the county. If such governing body submits the question to the voters,
then the governing body shall also provide for holding and canvassing the returns of the election
and for giving notice thereof. All the proceeds from any tax levied pursuant to this section
less the cost of collection and administration thereof shall be used...
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45-17-243.07
Section 45-17-243.07 Use of proceeds. The entire proceeds derived by the county from the taxes
herein authorized to be levied, including any income derived from the investment of such proceeds,
shall be paid over and deposited, promptly upon receipt thereof, into a separate and distinct
fund or account of the county, which shall be accounted for as other county funds. The governing
body of the county shall cause all such proceeds, less the cost of collection provided for
in Section 45-17-243.04, and any other expenses that may be lawfully payable by such governing
body out of such proceeds, to be transferred and deposited, not more than 30 days after receipt
thereof by the county, into the Shoals Economic Development Fund; and such proceeds shall
thereafter be applied and used by the committee and the authority only for the purposes, and
otherwise in compliance with all the requirements, specified (or to be specified) in Subpart
2 (commencing with Section 45-17-91.20) of Part 2 of...
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45-17-91.20
Section 45-17-91.20 Definitions. The following words and phrases used in this subpart shall,
in the absence of clear implication herein otherwise, be given the following respective interpretations
herein: (1) AUTHORITY. The Shoals Economic Development Authority, an agency or instrumentality
of Colbert County and Lauderdale County created pursuant to subpart 1 and Act 95-409, and
includes its successors and assigns, if any, and any agency or instrumentality that may succeed
to its functions. (2) CODE. The Code of Alabama 1975, and all amendments thereto. (3) COMMITTEE.
The Shoals Industrial Development Committee created pursuant to this subpart. (4) COUNTIES.
Colbert County and Lauderdale County. (5) COUNTY SALES AND USE TAXES. The special county sales
and use (or privilege, license, and excise) taxes authorized to be levied by the governing
body of Colbert County pursuant to Part 4, commencing with Section 45-17-243, Article 24 of
this chapter, and generally paralleling certain state...
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