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45-40-245.31
Section 45-40-245.31 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 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, 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, any association or other agency
or instrumentality of such institutions 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,...
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11-51-196
Section 11-51-196 Disclosure of license information. (a) It shall be unlawful for any person
to print, publish, or divulge, without the written permission or approval of the taxpayer,
the license form of any taxpayer or any part of the license form, or any information secured
in arriving at the amount of tax or value reported, for any purpose other than the proper
administration of any matter administered by the taxing jurisdiction, or upon order of any
court, or as otherwise allowed in this section. Nothing herein shall prohibit the disclosure,
upon request, of the fact that a taxpayer has or has not purchased a business license or of
the name and address of a taxpayer purchasing or renewing a business license from the municipality.
Statistical information pertaining to taxes may be disclosed to the municipal governing body
upon their request. Any person willfully violating this section shall, for each act of disclosure,
have committed a Class A misdemeanor. (b) The governing body of...
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11-89-1
Section 11-89-1 Definitions. When used in this chapter, the following words and phrases shall
have the following meanings, respectively, unless the context clearly indicates otherwise:
(1) APPLICANT. A natural person who files a written application with the governing body of
any county or municipality or public corporation or cooperative in accordance with the provisions
of Section 11-89-3. (2) AUTHORIZING RESOLUTION. A resolution, adopted by a governing body
in accordance with the provisions of Section 11-89-3, that authorizes the incorporation of
a district. (3) AUTHORIZING SUBDIVISION. Any county or municipality or public corporation
or cooperative the governing body of which shall have adopted an authorizing resolution. (4)
BOARD. The board of directors of a district. (5) BONDS. Bonds, notes and certificates representing
an obligation to pay money. (6) CONCISE LEGAL DESCRIPTION. A reasonably concise description
of a particular geographic area which may be by metes and bounds or by...
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40-12-7
Section 40-12-7 County license tax for school purposes - Disposition of funds collected; charge
for collection and administration. (a) All such taxes collected and administered by the Department
of Revenue shall be collected and remitted to the governing bodies of the various counties
in the manner as provided for the collection and administration of taxes for cities or towns
as provided in Sections 11-51-180 through 11-51-185, and the Department of Revenue is authorized
to charge the counties for collecting and administering the taxes its actual cost, not to
exceed two percent of the amount collected, and to do any and all things pertaining to the
collection and administration of the taxes for the various counties as the department is authorized
to do in collecting and administering taxes for cities and towns as provided in Sections 11-51-180
through 11-51-185. (b) For the purpose of this section, the terms collection and administration
shall have the same meaning as in Section...
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40-3-2
Section 40-3-2 Selection of members; terms of office. (a) This subsection shall apply to every
county in the state except a county subject to the provisions of subsection (b) of this section.
During the month of August, 1943, and during the month of August of each fourth year thereafter,
the county commission of each county, the county board of education and the governing body
of the largest municipality in each county shall each submit in writing to the state Commissioner
of Revenue the names of three persons, and the governing body of each other incorporated municipality
within the county shall, in like manner, submit the name of one person, all of whom are residents
of the county, who are each owners of taxable property which is located within this state,
who are each qualified electors in said county and who are, in the opinion of said nominating
body, persons competent to serve as members of the county board of equalization. In those
counties where there is no incorporated...
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8-16-30
Section 8-16-30 Appointment; qualifications; keeping of standards and apparatus by cities and
counties. (a) The county commission of each county and the mayor or other governing body of
any city may appoint for their respective county or city one or more sealers of weights and
measures; provided, however, that two or more counties may appoint jointly for their counties
a sealer, subject to the approval of the Commissioner of Agriculture and Industries; provided
further, that any county and any city within the county may jointly appoint a sealer of weights
and measures, subject to the approval of the commissioner. (b) No person shall be appointed
as local sealer of weights and measures until he has received a certificate from the Commissioner
of Agriculture and Industries showing that such person had the qualifications required by
the State Board of Agriculture and Industries. (c) All such counties or cities appointing
a sealer of weights and measures shall keep at all times, at the...
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11-11B-3
Section 11-11B-3 Power and authority of counties and public corporations. Each county and each
public corporation shall have the power and, when approved by its governing body, the authority,
to do or perform any one or more of the following: (1) To anticipate the receipt of any grant
either by loan or by assignment or both; to issue securities to evidence such loan or assignment;
to make such securities the general obligation indebtedness of the issuer or the obligation
of the issuer limited or restricted as to source of payment and security to all or a portion
of the proceeds of the grant or to any revenue, receipts or income or any special tax or license
of the issuer, or any one or more thereof. (2) To pledge to the holders of any securities
issued pursuant to this chapter the full faith and credit of the issuer and in addition to,
or instead of such pledge, to pledge and grant a security interest in all or a portion of
the proceeds of the grant or any revenue, receipts or income...
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11-42-82
Section 11-42-82 Levy and collection of privilege or license tax from persons, firms, etc.,
carrying on business, etc., in territory exempt from taxation generally. The council or governing
body of the city shall have no authority or power to levy and collect a privilege or license
tax on or from any person, firm, or corporation for carrying on any business, trade, or occupation
in the territory exempt from city taxation under the provisions of this article, except as
provided in this article. (Code 1907, §1118; Code 1923, §1812; Code 1940, T. 37, §180.)...
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11-81A-3
Section 11-81A-3 Power and authority of municipalities, counties, and public corporations.
Each municipality or county and each public corporation shall have the power and, when approved
by its governing body, the authority, to do or perform any one or more of the following: (1)
To anticipate the receipt of any grant either by loan or by assignment or both; to issue securities
to evidence such loan or assignment; to make such securities the general obligation indebtedness
of the issuer or the obligation of the issuer limited or restricted as to source of payment
and security to all or a portion of the proceeds of the grant or to any revenue, receipts,
or income or any special tax or license of the issuer, or any one or more thereof. (2) To
pledge to the holders of any securities issued pursuant to this chapter the full faith and
credit of the issuer and in addition to, or instead of such pledge, to pledge and grant a
security interest in all or a portion of the proceeds of the grant or...
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16-1-32
Section 16-1-32 Debit cards; authorized uses; transaction fees. (a) The board of trustees or
any other governing body of a public institution of higher education as defined in Section
16-5-1 may establish a program which provides students enrolled at the institution with debit
cards issued by the institution. This specific authority shall exist in addition to any pre-existing
authority to establish such a program conferred elsewhere by the Constitution of Alabama of
1901, or statute. (b) A student issued a debit card under the program may use the card to
purchase merchandise or services available through the institution or at the institution through
a person authorized to sell merchandise or services at the institution, or at any other location
or through any other person as determined by the board of trustees or the governing body.
(c) Without limiting the generality of the foregoing subsection, the debit card program shall
at a minimum allow a person who operates an off-campus...
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