Code of Alabama

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45-49-22.01
Section 45-49-22.01 Subsequent elections. Regardless of the result of the initial election
mandated by Section 45-49-22, or the result of any subsequent election held pursuant to the
following provisions of this section, any number of subsequent elections may be called and
held to authorize or prohibit the sale and distribution of alcoholic beverages in Mobile County
on Sundays after 12 o'clock noon as and to the extent permitted by this subpart. An election
on this question may be called by the Mobile County Commission acting on its own volition
through the adoption of a resolution receiving the affirmative votes of a majority of the
members of the commission. In addition, an election on this question shall be called by the
Mobile County Commission if there shall be filed with the commission, at any time after the
last election held pursuant to this subpart, appropriately certified copies of resolutions
requesting such an election that have been adopted by the governing bodies (in...
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45-2-261.07
Section 45-2-261.07 Procedure for exercising jurisdiction in each district. The Baldwin County
Commission shall not exercise its planning and zoning powers and jurisdiction in any district
established hereunder until the majority of the qualified electors of the district voting
in an election shall have voted their desire to come within the planning and zoning authority
of the Baldwin County Commission. The election shall be held if 10 percent of the qualified
electors in any district submit a written petition to the county commission expressing a desire
to be subject to the planning and zoning jurisdiction of the Baldwin County Commission under
authority of this subpart. For the purposes of the establishment of districts after June 1,
2010, a district shall correspond to a voting precinct or precincts in the county unless the
county governing body determines that the use of voting precinct boundaries is not feasible.
A party or parties seeking to file a petition shall notify the...
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45-20-242.81
Section 45-20-242.81 Levy of additional use tax. (a) This section shall only apply to Covington
County. (b) All words, terms, and phrases as defined in Sections 40-23-60, 40-23-61, 40-23-62,
and 40-23-63, providing for the levy of a state use tax shall wherever used in this section,
have the same meanings respectively ascribed to them, in those sections except where the context
herein clearly indicates a different meaning. In addition, the following words, terms, and
phrases where used in this section shall have the following respective meanings except where
the context clearly indicates a different meaning: (1) COUNTY. Covington County. (2) COUNTY
COMMISSION. Covington County Commission. (3) MONTH. The calendar month. (4) STATE USE TAX.
The tax imposed by the use tax statutes. (5) STATE USE TAX STATUTES. Sections 40-23-60, 40-23-61,
40-23-62, and 40-23-63, which levy a certain use tax, and include all statutes, including
amendments to those sections which expressly set forth any...
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45-28-200
Section 45-28-200 Business license or privilege fee. (a) As used in this section, the following
words and terms shall have the following meanings unless the context clearly indicates otherwise:
(1) BUSINESS. Any activity engaged in by any person with the object of gain, profit, benefit,
or advantage, either direct or indirect to the person, including vocations, occupations, callings,
and professions. (2) COUNTY. Etowah County. (3) COUNTY COMMISSION. The governing body of Etowah
County. (4) LICENSE OR PRIVILEGE FEE. A charge other than a sales or use tax. (5) PERSON.
Any natural person, partnership, corporation, firm, association, trust, estate, or other entity.
(b) The purpose of this section is to equalize the burden of taxation by authorizing the county
commission to impose a license or privilege fee upon persons presently paying no license or
privilege fee for the privilege of engaging in certain businesses in the county. The further
purpose of this section is to generate additional...
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45-35-244.04
Section 45-35-244.04 Provisions of state use tax statutes applicable. (a) Unless otherwise
provided for herein or where the context herein clearly indicates a different interpretation,
the taxes levied by Section 45-35-244.03 shall be subject to all definitions, exceptions,
proceedings, requirements, fines, punishments, and deductions that are applicable to the taxes
levied by the state use tax statutes except where inapplicable or where herein otherwise provided
including all provisions of the state use tax statutes for enforcement and collection of taxes.
(b) The tax imposed by this subpart shall constitute a debt due to Houston County as provided
by law. The tax, together with interest and penalties with respect thereto, 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. All revenue laws of this state which apply to the enforcement
of liens for license taxes due this state shall apply fully to the...
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45-35-244.34
Section 45-35-244.34 Applicability of other laws; construction of tax as debt. (a) Unless otherwise
provided for herein or where the context herein clearly indicates a different interpretation,
the taxes levied by any municipality requesting the Houston County Commission to collect the
taxes shall be subject to all definitions, exceptions, exemptions, proceedings, requirements,
rules, regulations, provisions, discounts, penalties, fines, punishments, and deductions that
are applicable to the taxes levied by Subpart 1, and by the state use tax statutes except
where inapplicable or where herein otherwise provided including all provisions of the state
use tax statutes for enforcement and collection of taxes. (b) The tax for purposes of the
collection shall constitute a debt due Houston County as provided by law. The tax, together
with interest and penalties with respect thereto, shall constitute and be secured by a lien
upon the property of any person from whom the tax is due or who is...
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45-37-244.02
Section 45-37-244.02 Jefferson County Entity Business License Tax. (a) This section shall apply
only to Jefferson County. (b) As used in this section, the following words and terms shall
have the meanings ascribed to them: (1) BUSINESS ACTIVITY. The carrying on or practice of
any business, vocation, occupation, work, calling, or profession for profit. (2) BUSINESS
ENTITY. A person engaged in one or more business activities, other than an individual. (3)
COUNTY. Jefferson County. (4) GOVERNING BODY. The Jefferson County Commission. (5) INDIVIDUAL.
A natural person other than a sole proprietor. (6) PERSON. Any corporation, partnership, company,
association, unincorporated organization, or other entity formed to engage in business activity.
The term includes an individual engaged in business activity as a sole proprietorship. (c)(1)
In addition to all state license taxes levied under Article 2, commencing with Section 40-12-40,
Chapter 12, Title 40, as amended, the governing body of the...
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45-42-170.03
Section 45-42-170.03 Licensing and operation of junkyards. (a) No person shall establish, operate,
or maintain a junkyard containing any items listed in Section 45-42-170 but not limited to
those items, any portion of which is within 1,000 feet of the nearest edge of the right-of-way
of any highway, without obtaining a county license to do so from the county commission through
the county license commissioner or other like official. No license shall be granted except
for those junkyards which are screened by natural objects, plantings, fences, or other appropriate
means so as not to be visible from the highway. The operation of an unlicensed junkyard required
to be licensed pursuant to this section constitutes a public nuisance. (b) The county commission
shall adopt regulations and requirements for issuing licenses for the operation of junkyards
within the limits defined in this subpart, and may revoke the licenses at any time a junkyard
fails to conform to the requirements of this...
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45-49-170.53
Section 45-49-170.53 Licensing and operation of junkyards. (a) No person shall establish, operate,
or maintain a junkyard containing any items listed in Section 45-49-170.50, but not limited
to those items, any portion of which is within 1,000 feet of the nearest edge of the right-of-way
of any highway, without obtaining a county license to do so from the county commission through
the county license commissioner or other like official. No license shall be granted except
for those junkyards which are screened by natural objects, plantings, fences, or other appropriate
means so as not to be visible from the highway. The operation of an unlicensed junkyard required
to be licensed pursuant to this section constitutes a public nuisance. (b) The county commission
shall adopt regulations and requirements for issuing licenses for the operation of junkyards
within the limits defined in this subpart, and may revoke the licenses at any time a junkyard
fails to conform to the requirements of this...
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11-20-70
Section 11-20-70 Establishment of agriculture authority; application; articles of incorporation.
(a) An agriculture authority may be established in any county to construct and operate facilities
to promote agricultural businesses, operations, and commodities, workforce development, and
economic development within the county as further provided in this article. The operational
area of an agriculture authority may not extend beyond the boundaries of the county in which
an agriculture authority is incorporated. (b) Any number of natural persons who are residents
and qualified electors in the county may file an application in writing with the county commission
for authority to incorporate and organize an agriculture authority. If the application is
approved, the county commission shall adopt a resolution declaring it to be wise, expedient,
and beneficial to the county that the agriculture authority be formed and that the persons
filing the application are authorized to form the authority....
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