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45-47-245.02
Section 45-47-245.02 Enforcement; tobacco stamps; reporting. It shall be the duty of the County
Commission of Marion County to enforce this part upon its imposing the tax thereunder, and
it shall have the right itself, or its members or its agents, to examine the books, reports,
and accounts of every dealer, storer, or distributor engaged in the business for which the
tax is hereby levied and to make any and all rules and regulations necessary and proper for
the collection of such tax. Provided, however, upon resolution of the Marion County Commission,
the State Department of Revenue is hereby authorized and directed to collect all taxes now
or hereafter levied by the county under this part. The tax hereby levied shall be paid by
affixing stamps as is required for the payment of the tax imposed by Section 40-25-1 through
Section 40-25-28, inclusive. The State Department of Revenue, if requested by resolution of
the Marion County Commission, to collect all county privilege licenses or...
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11-20-72
Section 11-20-72 Amending articles of authority. (a) The articles of an agriculture authority
may at any time be amended in the manner provided in this section. The board of directors
shall first adopt a resolution proposing an amendment to the articles, setting forth the full
text of the amended language. An amendment may be made for the sole purpose of altering, in
accordance with this article, the authorized operational area of the authority, provided the
articles may not be amended to extend the operational area of the authority beyond the boundaries
of the county in which the authority is incorporated. (b) After the adoption by the board
of directors of an agriculture authority of a resolution proposing an amendment to the articles,
the chair and the secretary shall sign and file with the county commission of the appropriate
county a written application in the name and on behalf of the authority, under its seal, requesting
that the county commission adopt a resolution approving...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-20-72.htm - 2K - Match Info - Similar pages
11-95-2
Section 11-95-2 Definitions. The following words and phrases used in this chapter, and others
evidently intended as the equivalent thereof, shall, in the absence of clear implication herein
otherwise, be given the following respective interpretations herein and shall, except where
the context otherwise requires, be deemed to cover both singular and plural: (1) ALTERNATING
DIRECTOR. The director initially elected by the governing body of the authorizing municipality
and thereafter alternately by the governing bodies of the authorizing county and the authorizing
municipality. (2) APPLICANT. A natural person who files a written application with the governing
body of any county and with the governing body of any municipality located wholly or partially
within such county in accordance with the provisions of Section 11-95-3. (3) AUTHORIZING COUNTY.
Any county the governing body of which shall have adopted an authorizing resolution. (4) AUTHORIZING
MUNICIPALITY. Any municipality the...
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22-21-103
Section 22-21-103 Special county tax - Validation of elections - Generally. All elections which
have heretofore been held in any county pursuant to the provisions of any amendment to the
constitution for the purpose of authorizing a special county tax for public hospital purposes
which said elections resulted in a majority of the votes cast being in favor of the said tax
and which said elections were irregular by reason of failure prior to the actual holding of
the elections to give notice thereof in a newspaper or by reason of any other irregularity
are hereby ratified and confirmed and given effect in all respects as if all provisions of
law relating to such elections had been duly and legally complied with, and the said tax may
be levied and collected accordingly; provided, that the provisions of this section shall not
apply to elections which have been in express terms held and declared illegal by any county
commission of a county prior to September 19, 1949. (Acts 1949, No. 640,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-21-103.htm - 1K - Match Info - Similar pages
23-2-153
Section 23-2-153 Exemptions from levy, charge, assessment, collection, etc., of certain taxes;
certificate of exemption. (a) The exercise of the powers granted by this article shall be
in all respects for the benefit of the people of the state, for the increase of their commerce
and prosperity, and for the improvement of their health and living conditions. Since the ownership,
operation, and maintenance of toll road, bridge, or tunnel projects by the authority will
constitute the performance of essential functions, the authority, department, and any concessionaire,
or any contractor, subcontractor, or agent thereof, shall not be required to pay the taxes
or assessments as specifically authorized in this section upon any toll road, bridge, or tunnel
project or any property acquired or used by the authority, department, or any concessionaire
under this article. (b) An income, excise, or license tax or assessment may not be levied
upon or collected in the state with respect to any...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/23-2-153.htm - 5K - Match Info - Similar pages
40-26B-21
Section 40-26B-21 Privilege assessment on nursing facilities. To provide further for the availability
of indigent health care, the operation of the Medicaid program, and the maintenance and expansion
of medical services: (a) There is levied and shall be collected a privilege assessment on
the business activities of every nursing facility in the State of Alabama. The privilege assessment
imposed is in addition to all other taxes and assessments, and shall be at the annual rate
of one thousand eight hundred ninety-nine dollars and ninety-six cents ($1,899.96) for each
bed in the nursing facility. Beginning September 1, 2020, the privilege assessment shall be
increased from one thousand eight hundred ninety-nine dollars and ninety-six cents ($1,899.96)
for each bed in the nursing facility, by an addition to the privilege assessment equal to
three hundred twenty-seven dollars and forty-eight cents ($327.48) per annum. The addition
to the privilege assessment shall be paid in equal monthly...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-26B-21.htm - 9K - Match Info - Similar pages
41-10-44.9
Section 41-10-44.9 Establishment of tax increment funds. In order to provide a method of financing
project costs other than by the issuance of project obligations payable from the amounts required
to be paid by an approved company under a financing agreement, the authority may establish
one or more tax increment funds with respect to a project, into which the authority and an
approved company may agree that the approved company will deposit either or both of the following:
(i) an annual amount equal to the amount of corporate income tax levied by Section 40-18-31
that otherwise would be owed by the approved company on its income generated by or arising
from such project, and (ii) the aggregate job development fees withheld by the approved company
as provided in Section 41-10-44.7. The authority may also arrange for any gifts, grants, loans,
appropriations or other forms of aid from the federal or state governments or from any other
public or private entity to be paid into a tax...
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41-23-30
Section 41-23-30 Contracts with eligible businesses to provide for tax exemptions; preference
to Alabama manufacturers; endorsement resolution; certification as to employees; wage subsidies.
(a) The department, after consultation with the council, and with the approval of the Governor,
may enter into contracts with eligible businesses to provide: (1) For the exemption from sales
and use tax imposed by the State of Alabama or from sales and use tax imposed by its political
subdivisions, upon approval of the governing authority thereof, of the purchases of the material
used in the construction of a building, or any addition or improvement thereon, for housing
any legitimate zone business enterprise, and machinery and equipment used in that enterprise.
(2) For certain exemptions from income taxes levied by the State of Alabama levied on eligible
corporations and individuals for a period of five years. (3) For certain exemptions of business
privilege taxes levied by the State of Alabama...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-23-30.htm - 5K - Match Info - Similar pages
45-37A-351.01
Section 45-37A-351.01 Ad valorem tax increase. (a) In addition to any taxes now authorized
or that may hereafter be authorized by the constitution and laws of the State of Alabama,
pursuant to Amendment 336 to the Constitution of Alabama of 1901, as amended, an increase
of the municipal ad valorem tax presently being levied pursuant to Amendment 336 to the Constitution
of Alabama of 1901 in the City of Mountain Brook in Jefferson County from the rate of one
dollar and six cents on each one hundred dollars worth of taxable property in the City of
Mountain Brook to the rate of two dollars and thirty-six cents on each one hundred dollars
worth of taxable property in the City of Mountain Brook (an increase of one dollar and thirty
cents on each one hundred dollars worth of taxable property, or 13 mills) is approved; such
increase of 13 mills to be levied and collected by the governing body of City of Mountain
Brook for each year without limit as to duration, beginning with the levy in the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37A-351.01.htm - 2K - Match Info - Similar pages
45-44A-40.05
Section 45-44A-40.05 Objections; collection. At the time fixed for receiving and considering
the report, the city council shall hear the same, together with objections which may be raised
by any property owners liable to be assessed for the work in abating the nuisance and thereupon
make modifications in the report as they deem necessary, after which by motion or resolution
the report shall be confirmed. The amounts of the cost for abating the nuisance on the various
parcels of land mentioned in the report shall constitute a lien on the property. After confirmation
of the report, a copy shall be provided to the appropriate officials or employees of the county
who are charged with the collection of taxes or assessments, and it shall be the duty of the
official or employee to add the amounts of the lien to the next assessment for ad valorem
taxes levied against the land. Thereafter the amounts shall be collected at the same time
and in the same manner as ad valorem taxes are collected,...
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