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45-2-246
Section 45-2-246 Support of public schools. (a) Sections 1 and 3 of Act No. 609, H. 1167 of
the 1900-1901 Legislature (Acts 1900-01, p. 1446), relating to the levy and collection of
a two mill special tax, shall not apply as long as the privilege, license, and excise tax
for school purposes levied by ordinance of the Baldwin County Commission adopted on December
20, 1988, pursuant to the authority vested in it by Sections 40-12-4 through 40-12-7, as amended,
remain in force and effect or the rate of such tax is increased. Should the Baldwin County
Commission amend, repeal, or rescind the ordinance of December 20, 1988, with the result that
in and by the terms of such amendment, such repeal or recession of the tax imposed in the
ordinance is repealed, abolished, or is reduced to a rate less than that imposed thereby;
then, in that event, the provisions of this section shall thereupon become null, void, and
of no force and effect, and the provisions of Sections 1 and 3 of Act No. 609, H....
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40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence
in the fairness of the state tax system, the state shall provide an independent agency with
tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to
requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer
has had a full opportunity to attempt settlement with the Department of Revenue based, among
other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal
within the executive branch of government, this chapter provides taxpayers with a means of
resolving controversies that insures both the appearance and the reality of due process and
fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those
specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing
shall be commenced by the filing of a notice of appeal protesting...
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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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45-2-241
Section 45-2-241 Consolidation of unified system. (a) At the expiration of the terms of office,
or if a vacancy occurs in either the office of Tax Assessor or the office of Tax Collector
of Baldwin County, then immediately upon the occurrence of a vacancy there shall be established
the office of County Revenue Commissioner in Baldwin County. If the office is established
upon the occurrence of a vacancy in either the office of tax assessor or tax collector, then
the tax assessor or tax collector, as the case may be, remaining in office shall be the county
revenue commissioner for the remainder of the term for which he or she was elected. A revenue
commissioner shall be elected at an election called for that purpose and every six years thereafter.
He or she shall serve for a term of office of six years. (b) The county revenue commissioner
shall do and perform all acts, duties, and functions required by law performed either by the
tax assessor or by the tax collector of the county...
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45-2-244.132
Section 45-2-244.132 Failure to collect tax; powers and duties of department; unavailability
of stamps. (a) It shall be unlawful for any dealer, storer, or distributor engaged in or continuing
in the business in Baldwin County for which the tax is levied to fail or refuse to add to
the sales price and collect from the purchaser the amount due on account of the tax herein
provided, to refund or offer to refund all or any part of the amount collected or absorb,
or advertise directly or indirectly, the absorption of the tax or any portion thereof. Any
person, firm, corporation, club, or association violating this section shall be subject to
a civil penalty of not less than twenty-five dollars ($25) nor more than five hundred dollars
($500). Each act in violation of this section shall constitute a separate offense. (b) The
State Department of Revenue or, as otherwise provided by resolution of the county commission,
the Baldwin County Commission shall collect all taxes levied pursuant to...
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45-37-243.02
Section 45-37-243.02 Levy of tax. (a) As used in this section, the following terms have the
meanings here given them: (1) COUNTY. Any county now or hereafter subject to this subpart.
(2) COUNTY GOVERNING BODY. The county board of revenue, the county commission, or other like
body of the county. (3) DIRECTOR OF COUNTY DEPARTMENT OF REVENUE. The director of the county
department of revenue, the license commissioner, or judge of probate of the county, or any
other public officer performing like duties in the county. (4) SECTION 3 AS AMENDED IN 1979.
Section 3 as amended by the 1979 amendment. (5) STATE ORIGINAL UNBROKEN PACKAGE POLICY. The
state policy in effect when the original Section 3 of Act 388 of the 1965 Regular Session
was approved in August 1965, prohibiting licensees from selling or keeping for sale liquor
or wine except in an original unbroken package. (6) THE 1979 AMENDMENT. The act the Legislature
of Alabama adopted during its Regular Session of 1979 amending the original...
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11-3-11.2
Section 11-3-11.2 Collection of local taxes - County commission. (a) The county commission
may, by ordinance or resolution, administer and collect, or contract for the collection of,
any local sales and use taxes or other local county taxes levied or authorized to be levied
by a general or local act. Where the county commission provides by ordinance or resolution
for the administration and collection of the local taxes, the collection of the local sales
and use taxes shall occur at the same time as state sales and use taxes are due to be paid
to the Department of Revenue, unless otherwise provided by law. (b) Any county commission
which elects to administer and collect, or contract for the collection of, any local sales
and use taxes or other local taxes, shall have the same rights, remedies, power and authority,
including the right to adopt and implement the same procedures, as would be available to the
Department of Revenue if the tax or taxes were being administered, enforced, and...
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45-2-100.02
Section 45-2-100.02 Formation and operation of city school systems; city boards of education;
transfer of rights, titles, and interests. (a) The Legislature finds and declares the following:
(1) The magnitude and patterns of the historical and projected increases of population in
Baldwin County, Alabama, continue to create significant needs for the acquisition, construction,
and capital improvement of the public school facilities of the county board of education.
(2) The costs of such public school facilities, including the payment of indebtedness incurred
therefor, require significant capital expenditures of the county board of education in each
fiscal year. (3) The local sources of funds of the county board of education for public school
facilities consist of the proceeds of ad valorem, and privilege license and excise, taxes
levied on a county-wide basis in Baldwin County. (4) Given the county-wide tax base of the
county board of education, the formation of a city board of education...
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45-2-100.2
Section 45-2-100.2 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2019 REGULAR SESSION,
EFFECTIVE JUNE 5, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) The Legislature finds
and declares the following: (1) The magnitude and patterns of the historical and projected
increases of population in Baldwin County, Alabama, continue to create significant needs for
the acquisition, construction, and capital improvement of the public school facilities of
the county board of education. (2) The costs of such public school facilities, including the
payment of indebtedness incurred therefor, require significant capital expenditures of the
county board of education in each fiscal year. (3) The local sources of funds of the county
board of education for public school facilities consist of the proceeds of ad valorem, and
privilege license and excise, taxes levied on a county-wide basis in Baldwin County. (4) Given
the county-wide tax base of the county board of education, the...
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17-3-5
Section 17-3-5 Compensation and allowances for registrars; treatment as state employees. (a)
Each registrar shall receive a salary in the amount of eighty dollars ($80) per day for each
day's attendance upon business of the board, to be paid by the state and disbursed to the
county commissions and disbursed by the county commissions to each registrar on order of a
quorum of the board of registrars of the county. The state Comptroller shall issue to each
county commission on a monthly basis an amount sufficient to fund these payments plus the
employer share of the Social Security or Federal Insurance Corporation Act tax. The county
commission will provide to the state Comptroller an invoice itemized to reflect payments made.
If a legal holiday falls on a day the board is to be in session, and the courthouse of the
county is closed for the holiday, the board of registrars shall be compensated for the holiday.
Each registrar shall receive a mileage allowance equal to the amount allowed...
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