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45-46-90
Section 45-46-90 Legislative findings. (a) The Legislature has found and determined and does
hereby declare that in Marengo County and in all municipalities situated in the county the
following conditions exist: (1) That the recent improvement of the state's inland waterways
is and will continue bringing about an ever expanding use of such waterways, and the tremendous
growth of commerce on such waterways has created a critical need for industrial expansion
and development in general and a particularly critical need for wharves, piers, docks, quays,
grain elevators, cotton compresses, warehouses, water and rail terminals, and other structures
and facilities needful in such commerce and for the convenient use of such waterways. (2)
That the continued economic growth of the county and municipalities and the general health
and welfare of the citizens of the county and municipalities will be greatly benefited by
the development of docks and other related facilities along the inland...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-46-90.htm - 2K - Match Info - Similar pages
45-49-91.12
Section 45-49-91.12 Adoption of master plan. The board shall make and adopt a comprehensive
master plan for the physical and economic development of the district, applying the same standards
and responsibilities applicable to a municipal planning commission pursuant to Chapter 52
of Title 11. No planning and land use ordinances adopted by the board shall restrict the use
of property at the time the ordinance is adopted or until and unless the current use is altered
by the owner of the property. The master plan adopted by the board shall be submitted to the
county commission for approval. However, the county commission may not disapprove the master
plan unless it is inconsistent with a preexisting countywide or regional plan in effect at
the time of submission. (Act 2005-75, p. 111, § 13.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-91.12.htm - 1K - Match Info - Similar pages
45-8-242
Section 45-8-242 Levy of tax; advisory referendum; collection of tax; disposition of funds.
(a) This section shall only apply to Calhoun County. (b) As used in this section, state sales
and use tax means the tax imposed by the state sales and use tax statutes, including, but
not limited to, Sections 40-23-1, 40-23-2, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63.
(c)(1) The County Commission of Calhoun County may levy in the police jurisdictions of the
incorporated municipalities in the county and in the unincorporated areas of the county, in
addition to all other taxes a sales and use tax, parallel to the state sales and use tax,
of up to two percent of the gross sales, gross receipts, or the fair and reasonable market
value of tangible personal property, as appropriate, except where a different rate is provided
herein. Notwithstanding any other part or provision of this section, no additional tax levied
by this section shall be levied or collected on the sale, storage, use, or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-242.htm - 11K - Match Info - Similar pages
40-18-410
Section 40-18-410 (Per Section 40-18-416, this section is repealed following the close of fiscal
year 2020) Definitions. For the purposes of this article, the following words and phrases
shall have the following meanings: (1) ECONOMIC DEVELOPMENT ORGANIZATION. A local economic
development organization or a state economic development organization. (2) GROWING ALABAMA
CREDIT. The credit provided for in Section 40-18-413(a). (3) INDUSTRY OR BUSINESS. An entity
which would conduct at a site an activity that is primarily described in Section 40-18-372(1).
(4) LOCAL ECONOMIC DEVELOPMENT ORGANIZATION. Organizations which are determined by the Department
of Commerce to meet both of the following criteria: a. The organization is an Alabama entity
not operating for a profit, including, but not limited to, a municipality or county, an industrial
board or authority, a chamber of commerce, or some other foundation or Alabama nonprofit corporation
charged with improving a community or region of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-410.htm - 1K - Match Info - Similar pages
45-22-243.35
Section 45-22-243.35 Collection and enforcement. The tax levied pursuant to this subpart shall
constitute a debt due Cullman County. The tax, together with any interest and penalties, shall
constitute and be secured by a lien upon the property of any person from whom the tax is due
or who is required to collect the tax. The department shall collect the tax, enforce this
subpart, and have and exercise all rights and remedies that the state or the department has
for collection of the state sales and use tax. The department may employ special counsel as
is necessary to enforce-collection of the tax levied pursuant to this subpart and to enforce
this subpart. The department shall pay the special counsel any fees it deems necessary and
proper from the proceeds of the tax collected by it for Cullman County. (Act 93-705, p. 1349,
§6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.35.htm - 1K - Match Info - Similar pages
45-43-246.85
Section 45-43-246.85 Collection and enforcement. The tax levied pursuant to this subpart shall
constitute a debt due Lowndes County. The tax, together with any interest and penalties, shall
constitute and be secured by a lien upon the property of any person from whom the tax is due
or who is required to collect the tax. The collection agency shall collect the tax, enforce
this subpart, and have and exercise all rights and remedies that the state or the collection
agency has for collection of the state sales and use tax. The collection agency may employ
special counsel as is necessary to enforce collection of the tax levied pursuant to this subpart
and to enforce this subpart. The collection agency shall pay the special counsel any fees
it deems necessary and proper from the proceeds of the tax collected by it for Lowndes County.
(Act 2003-143, p. 445, § 6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.85.htm - 1K - Match Info - Similar pages
45-46-242.04
Section 45-46-242.04 Collections and enforcement. The tax levied pursuant to this subpart shall
constitute a debt due the county. The tax, together with any interest and penalties, shall
constitute and be secured by a lien upon the property of any person from whom the tax is due
or who is required to collect the tax. The department shall collect the tax, enforce this
subpart, and have and exercise all rights and remedies that the state or the department has
for collection of the state sales and use tax. The department may employ special counsel as
is necessary to enforce collection of the tax levied pursuant to this subpart and to enforce
this subpart. The department shall pay the special counsel any fees it deems necessary and
proper from the proceeds of the tax collected by it for the county. (Act 95-781, p. 1856,
§ 6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-46-242.04.htm - 1K - Match Info - Similar pages
40-13-6
Section 40-13-6 Distribution of tax proceeds. (a) In each fiscal year when the funds then on
deposit in the special fund or funds created for retirement of the bonds equal the amount
needed to pay all the principal and interest becoming payable on the bonds within the succeeding
12 months and the funds then on deposit in the reserve fund or funds created for the bonds
equal the maximum principal and interest becoming due on the bonds in any one year, the severance
tax proceeds remaining in the Alabama State Docks Bulk Handling Facility Trust Fund, shall
be distributed as provided herein; provided however, that if at the end of any fiscal year
of the state, beginning with the fiscal year ending September 30, 1987, the Director of the
Alabama State Docks Department shall have notified the Director of Finance in writing, at
least five days prior to the close of the fiscal year, that the revenues to be derived by
the Alabama State Docks Department from the operations of its coal handling...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-13-6.htm - 13K - Match Info - Similar pages
40-9B-8
Section 40-9B-8 Certain purchases of tangible personal property used in constructing industrial
development property exempted. Notwithstanding any other laws and subject to the limitations
set out in Section 40-9B-5, the gross proceeds of the sale to, or the storage, use, or consumption
by, any contractor of any tangible personal property to be incorporated into a private use
industrial development property or major addition for which a private user is granted a valid
abatement of construction related transaction taxes pursuant to this chapter shall be exempt
from all state and local sales and use taxes, except those county and municipal sales and
use taxes levied for educational purposes or for capital improvements for education. This
exemption shall not apply to any purchases of tangible personal property by a contractor which
would not also be exempt if purchased by a private user who has been granted a valid abatement
of construction related transactions taxes pursuant to this...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9B-8.htm - 1K - Match Info - Similar pages
40-9C-7
Section 40-9C-7 Exemption of certain purchases of tangible personal property used in constructing
brownfield development property. Notwithstanding any other laws, and subject to the limitations
set out in Section 40-9C-5, the gross proceeds of the sale to, or the storage, use, or consumption
by, any contractor of any tangible personal property to be incorporated into a brownfield
development property or major addition for which a private user is granted a valid abatement
of construction related noneducation transaction taxes pursuant to this chapter shall be exempt
from local sales and use taxes, except those county and municipal sales and use taxes levied
for educational purposes or for capital improvements for education. This exemption shall not
apply to any purchase of tangible personal property by a contractor which would not also be
exempt if purchased by a private user who has been granted a valid abatement of construction
related transaction taxes pursuant to this chapter. (Act...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9C-7.htm - 1K - Match Info - Similar pages
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