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45-2-243
Section 45-2-243 Designees; compensation; powers. (a) The Baldwin County Commission
and any municipality located in Baldwin County, if authorized by resolution or ordinance duly
adopted by the Baldwin County Commission or the governing body of the municipality, may enter
into agreements by which a designee may administer and enforce any tax or license enacted
by the county or a municipality, and collect the taxes and license fees due thereunder or,
in the case of a county levied tax or license, the county commission may by resolution duly
adopted, administer, collect, and enforce any county levied tax or license fee. For purposes
of this section, a designee means any entity, person, or corporation, including, but
not limited to, the State Department of Revenue, designated by resolution or ordinance of
the Baldwin County Commission or a municipality to act for or on behalf of the county or municipality.
A county or a municipality may agree to pay the designee compensation for its...
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11-51-42
Section 11-51-42 Levy of taxes; certification and delivery to county tax assessor of
copy of ordinance or resolution levying taxes. It shall be the duty of the council, board
of commissioners, or other governing body of any such municipality during the month of May
of each year, by resolution or ordinance, to levy a tax on the property situated in such municipality
for the next succeeding tax year at a rate in no event in excess of the constitutional limit
authorized to be levied by such municipality on the value of such property as assessed for
state taxation as shown by the books of assessment for the state and county tax year ending
September 30 next succeeding the levy. The levy so made by the council, board of commissioners,
or other governing body of such municipality shall go into force and effect as of October
1 next succeeding the levy and shall become a lien on October 1 next succeeding such levy
and not before. After such levy is made it shall be the duty of the mayor or...
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45-2-241.01
Section 45-2-241.01 Electronic filing of business personal property tax returns. (a)
This section is enacted pursuant to Amendment No. 783 of the Constitution of Alabama
of 1901, now appearing as Section 5.01 of the Baldwin County Local Amendments, Official
Recompilation of the Constitution of Alabama of 1901, as amended. (b) The Legislature finds
that it is in the best interest of Baldwin County and the operation of the office of the Baldwin
County Revenue Commissioner to provide for the electronic filing of business property tax
returns including payment of any taxes due. (c)(1) The Baldwin County Revenue Commissioner
may establish procedures for electronic filing for the reporting, assessment, and payment
of business personal property taxes pursuant to Section 40-7-14. A complete business
personal property tax return filed electronically shall be in the format prescribed by the
revenue commissioner and shall contain the same information as a business personal property
tax return...
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40-23-2.1
Section 40-23-2.1 Only one municipal or county sales, etc., tax collected on same sale;
payment to improper locality. (a) If a sales tax, gross receipts tax in the nature of a sales
tax, as defined in Section 40-2A-3(8), use tax, or rental tax levied by or on behalf
of an Alabama municipality is paid under a requirement of law, the property which is the subject
of such tax, when imported for use, storage, or consumption into another Alabama municipality,
is not subject to the sales tax, use tax, or rental tax regardless of rate, which is required
by the second municipality under any municipal ordinance or any act of the Legislature. The
collecting agency shall require such proof of payment of tax to another municipality as is
deemed necessary and proper. (b) If a sales tax, gross receipts tax in the nature of a sales
tax, use tax, or rental tax levied by or on behalf of an Alabama county is paid under a requirement
of law, the property which is the subject of such tax, when imported...
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11-3-11.3
Section 11-3-11.3 Collection of local taxes - Department of Revenue. (a) Counties may,
upon request of the county commission, engage the Department of Revenue to collect and administer
any county sales, use, rental, lodgings, tobacco, or other local taxes for which there is
a corresponding state levy. Subject to subsections (d) and (e) below, the department shall
collect and administer a county sales, use, rental, lodgings, tobacco, or other tax for which
there is a corresponding state levy on behalf of the requesting county. Any county sales,
use, rental, or lodgings tax levy administered and collected by the Department of Revenue
pursuant to this section, whether the levy is imposed pursuant to the authority of
Section 40-12-4, or any general, special, or local act of the Legislature, shall parallel
the corresponding state tax levy, except for the rate of tax, and shall be subject to all
definitions, exceptions, exemptions, proceedings, requirements, provisions, rules, regulations,...
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34-1A-8
Section 34-1A-8 General applicability. (a) This chapter and the rules and regulations
promulgated pursuant to this chapter shall have uniform force and effect throughout the state.
A municipality or county shall not enact an order, ordinance, rule, or regulation requiring
a person or business entity to obtain a certification from the municipality or county, other
than proof of a valid license issued by the board. (b) This chapter shall not affect any general
statute or municipal ordinance requiring a business license for a system installer. (c) Nothing
in this chapter limits the power of a municipality, a county, or the state to require the
submission and approval of plans and specifications or to regulate the quality and character
of work performed by contractors through a system of licenses, fees, and inspections otherwise
authorized by law for the protection of the public health and safety. (Acts 1997, No. 97-711,
p. 1465, §8; Act 2018-548, §1.)...
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45-2-261.04
Section 45-2-261.04 Procedure for adoption and amendment of ordinances and regulations.
(a) The Baldwin County Commission may adopt ordinances and regulations as necessary to effect
the provisions of this subpart. The ordinances or regulations shall be made in accordance
with a master plan and designed to lessen congestion in the streets, to secure safety from
fire, panic, and other dangers, to promote health and general welfare, to provide adequate
light and air, to prevent overcrowding of land, to avoid undue concentration of population
and to facilitate the adequate provision of transportation, water, sewerage, schools, parks,
and other public requirements. The ordinances and regulations shall be made with reasonable
consideration, among other things, to the character of the district and its peculiar suitability
for particular uses and with the view of conserving the value of the buildings and encouraging
the most appropriate use of land throughout the district. For the purpose of...
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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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11-2A-7
Section 11-2A-7 Applicability of article. (a) This chapter shall not be applicable to
local officials whose salaries, prior to March 8, 2000, are tied to the salaries of any state
elected officials nor shall this chapter apply to local officials on a fee system of compensation,
except as provided in Section 11-2A-8. Any local act in effect on October 1, 2000,
providing compensation for a local official in excess of the compensation authorized by this
chapter shall remain in full force and effect until expressly amended or repealed by the Legislature.
(b) The provisions of this chapter and Section 12-19-90 shall not be applicable in
Barbour, Tuscaloosa, Cullman, St. Clair, Pike, Henry, Coffee, Russell, Geneva, Dale, or Fayette
Counties unless first approved by resolution of the respective county commission. (c) The
provisions of Sections 11-2A-2 and 11-2A-3 shall not be applicable in Pickens County unless
first approved by resolution of the county commission. (d) Provided, however, that...
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40-17-359
Section 40-17-359 Distribution and use of proceeds. (a) For the purpose of this section,
the following terms shall have the meanings ascribed below: (1) BASE ANNUAL COUNTY DISTRIBUTION.
Five hundred fifty thousand dollars ($550,000). (2) COST OF COLLECTION. The amounts from the
proceeds of the highway gasoline tax that may be appropriated by the Legislature to the department
for its operating expenses. (3) COUNTY. Each county in the state. (4) FISCAL YEAR. The fiscal
year of the state. (5) DEPARTMENT OF TRANSPORTATION. The Department of Transportation of the
state. (6) HIGHWAY GASOLINE TAX. Both of the following: a. The excise tax levied under subdivision
(1) of subsection (a) of Section 40-17-325, with the exception of those portions of
the tax levied on aviation fuel and marine gasoline. b. The excise tax levied by Sections
40-17-140 to 40-17-155, inclusive, except that portion of the tax imposed on diesel fuel.
(7) LOCAL SUBDIVISIONS' SHARES OF THE NET TAX PROCEEDS. The 55 percent...
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