45-9-244
Section 45-9-244 Tobacco products. (a) Upon adoption of the Legislature, there is hereby imposed
on every person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes
tobacco or tobacco products in Chambers County, a county privilege, license, or excise tax
in the following amounts: (1) Twenty-five cents ($.25) for each package of cigarettes made
of tobacco or any substitute therefor. (2) Twelve cents ($.12) for each cigar of any description
made of tobacco or any substitute therefor, but not including cigarette sized and near cigarette
sized cigars which shall be taxed in the same manner as cigarettes under subdivision (1).
(3) Twenty-five cents ($.25) for each sack, can, package, or other container of smoking tobacco,
including granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco
which are prepared in such manner suitable for smoking in a pipe or cigarette. (4) Twenty-five
cents ($.25) for each sack, plug, package, or other...
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45-13-120
Section 45-13-120 Compensation; election; oath and bond; office space, equipment; chief clerk;
powers and duties; issuance of licenses; disposition of funds. (a)(1) Effective October 1,
1991, there is hereby created the office of commissioner of licenses. The salary of the commissioner
of licenses shall be in the amount of thirty-six thousand dollars ($36,000) annually. The
annual salary shall be payable in equal biweekly installments from the general funds of the
county, as all other county employees are paid. (2) The office of commissioner of licenses
shall be established upon the occurrence of a vacancy before October 1, 1991, in either the
office of tax assessor or tax collector, then, in that event, the officer remaining after
the office of revenue commissioner is established, shall be the license commissioner for the
remainder of the unexpired term for which he or she was elected as either tax assessor or
as tax collector, as the case may be, and the license commissioner shall be...
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40-2-11
Section 40-2-11 Powers and duties generally. It shall be the duty of the Department of Revenue,
and it shall have the power and authority, in addition to the authority now in it vested by
law: (1) To have and exercise general and complete supervision and control of the valuation,
equalization, and assessment of property, privilege, or franchise and of the collection of
all property, privilege, license, excise, intangible, franchise, or other taxes for the state
and counties, and of the enforcement of the tax laws of the state, and of the several county
tax assessors and county tax collectors, probate judges, and each and every state and county
official, board, or commission charged with any duty in the enforcement of tax laws, to the
end that all taxable property in the state shall be assessed and taxes shall be imposed and
collected thereon in compliance with the law and that all assessments on property, privileges,
intangibles, and franchises in the state shall be made in exact...
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32-8-87
Section 32-8-87 Dismantling, destroying, changing identity of vehicle; certificate requirements;
insurance claims; "total loss"; removal of identification numbers, plates, etc.;
transfer of salvage vehicles; inspections; "component parts"; rebuilt vehicles;
flood vehicles; online verifications. (a) Each owner of a motor vehicle and each person mentioned
as owner in the last certificate of title who scraps, dismantles, destroys, or changes the
motor vehicle in such a manner that it is not the same motor vehicle described in the certificate
of origin or certificate of title shall as soon as practicable cause the certificate of origin
or certificate of title, if any, and any other documents or information required by the department
to be mailed or delivered to the department for processing. The department shall, with the
consent of any holder of liens noted on the surrendered certificate, enter a cancellation
upon its records. Upon cancellation of a certificate of origin or certificate of...
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45-18-230
Section 45-18-230 Jail store and telephone system for inmates. (a) The Sheriff of Conecuh County,
or the authorized agents of the sheriff, may operate a jail store and a telephone system for
prisoners within the confines of the county jail. The jail store and telephone system shall
be operated to serve the needs of the jail population. (b)(l) The sheriff shall establish
and maintain a Law Enforcement Fund in a bank located in Conecuh County. All proceeds collected
under this section shall be deposited by the sheriff into the Law Enforcement Fund. (2) The
sheriff shall keep an account of all jail store sales, telephone usage fees, and transactions
of the Law Enforcement Fund for audit by the Department of Examiners of Public Accounts. The
jail store account, telephone system account, and Law Enforcement Fund shall be audited at
the same time other accounts of the sheriff are audited. The Department of Examiners of Public
Accounts shall submit a copy of the audit to the sheriff within 30...
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45-11-234
Section 45-11-234 Operation of jail store; inmate telephone service; Sheriff's Law Enforcement
Fund. (a) The Sheriff of Chilton County, or the authorized agent of the sheriff, may operate
a jail store and an inmate telephone system for prisoners within the confines of the county
jail. (b)(1) The sheriff shall establish and maintain a Sheriff's Law Enforcement Fund in
a bank located in Chilton County selected by the sheriff. All proceeds collected under this
section shall be deposited by the sheriff into the Sheriff's Law Enforcement Fund. All jail
store and telephone system transactions shall be accounted for in the fund. (2) The sheriff
shall keep an account of all jail store sales and telephone usage fees and transactions of
the Sheriff's Law Enforcement Fund for annual audit by the Department of Examiners of Public
Accounts. The jail store account and Sheriff's Law Enforcement Fund shall be audited at the
same time other accounts of the sheriff are audited. The Department of...
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45-13-232
Section 45-13-232 Fee; Sheriff's Fund. (a) This section shall apply only to Clarke County.
(b) In Clarke County, the total fee for issuance of a permit to carry a pistol pursuant to
Section 13A-11-75, shall be twenty dollars ($20) per year, which shall be collected by the
sheriff. (c) The fees collected by the sheriff or his or her agent pursuant to this section
shall be deposited in any bank located in Clarke County into a fund known as "The Sheriff's
Fund." (d) "The Pistol Permit Fund of Clarke County" created pursuant to Act
No. 294, H. 1052, 1977 (Acts 1977, p. 396), is abolished on July 26, 1995, and all funds on
deposit shall be transferred to "The Sheriff's Fund" created pursuant to this section.
(e) The Sheriff of Clarke County or his or her appointed agent shall draw upon the fund and
may use the fund exclusively for law enforcement purposes which are in the public interest.
The fund shall be audited annually by a certified public accountant. (Act 95-411, p. 898,
§§1-5.)...
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45-46-232
Section 45-46-232 Jail store. (a) The Sheriff of Marengo County, or the authorized agent of
the sheriff, may operate a jail store for prisoners within the confines of the county jail.
The jail store shall be operated to serve the needs of the jail population. (b)(1) The sheriff
shall establish and maintain the Sheriff's Law Enforcement Fund in a bank located in Marengo
County selected by the sheriff. All proceeds collected under this section shall be deposited
by the sheriff into the Sheriff's Law Enforcement Fund. (2) The sheriff shall keep an account
of all jail store sales and transactions of the Sheriff's Law Enforcement Fund for audit by
the Department of Examiners of Public Accounts. The jail store account and Sheriff's Law Enforcement
Fund shall be audited at the same time other accounts of the sheriff are audited. The Department
of Examiners of Public Accounts shall submit a copy of the audit to the sheriff within 30
days of its completion. (c) All profits realized in the...
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45-6-232.01
Section 45-6-232.01 Vending machines. (a) This section shall be operative only in Bullock County.
(b) The Sheriff of Bullock County may allow vending machines to be placed in the canteen in
the county jail. Proceeds from the vending machines shall be deposited in the Sheriff's Fund.
(c) The Sheriff's Fund provided for by this section shall be drawn upon by the Sheriff of
Bullock County or appointed agent and shall be used exclusively for law enforcement purposes
and in the discharge of the sheriff's office as the sheriff sees fit. (d) The Sheriff's Fund
as provided in this section and the use of funds shall not diminish or take the place of any
other reimbursement or other source of income established for the sheriff or the operation
of the office of the sheriff. (Act 2010-529, p. 889, §§1-4.)...
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45-49-150.07
Section 45-49-150.07 Bingo games - Fees. (a) All bingo permit fees collected by the sheriff
under this part shall be paid into the Mobile County General Fund. (b)(1) An entertainment
fee of fifty cents ($0.50) shall be paid by each bingo permit holder for each bingo player
at each session of bingo held. (2) Sequentially numbered duplicate receipts on forms approved
by the sheriff shall be issued to each bingo player by the bingo permit holder at each session
of bingo as proof of payment of the entertainment fee by the bingo permit holder. (3) The
duplicate copy of the receipt shall be given to each bingo player by the bingo permit holder,
and may be inspected on demand by any law enforcement officer. (4) The sequentially numbered
receipts shall be continued from each bingo session to the next without interruption. Bingo
permit holders shall be responsible for the payment of the entertainment fee for each and
every sequentially numbered receipt. (5) A large sign shall be posted...
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