Code of Alabama

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28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto
or substituted therefor, and municipal and county licenses, there is hereby levied a privilege
or excise tax on every person licensed under the provisions of Chapter 3A who sells, stores,
or receives for the purpose of distribution, to any person, firm, corporation, club, or association
within the State of Alabama any beer. The tax levied hereby shall be measured by and graduated
in accordance with the volume of sales by such person of beer, and shall be an amount equal
to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces
or fractional part thereof. (b) Collection. The tax levied...
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11-65-10
Section 11-65-10 Powers and duties of commission. When authorized by one or more elections
as provided in Section 11-65-4, a commission shall have the powers and duties necessary to
license, regulate, and supervise horse racing and pari-mutuel wagering thereon and greyhound
racing and pari-mutuel wagering thereon within the commission municipal jurisdiction, including,
without limiting the generality of the foregoing, the powers and duties hereinafter set forth
in this section or in other sections of this chapter. (1) A commission shall have succession
in perpetuity, subject only to the provisions of this chapter as it may be amended from time
to time. (2) A commission shall have the power to sue and be sued in its own name in civil
suits and actions and to defend suits against it. (3) A commission shall have the power to
adopt and make use of an official seal and to alter the same at pleasure. (4) A commission
shall have the power to adopt, alter, and repeal bylaws, regulations and...
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45-36-70.01
Section 45-36-70.01 Expense allowance. The Chair of the Jackson County Commission shall be
paid a monthly expense allowance of five hundred dollars ($500). Each associate member of
the Jackson County Commission shall be paid a monthly expense allowance of three hundred dollars
($300). Such amounts shall be paid from the county treasury to such county officers and shall
be in lieu of any other expense allowances for performance of in-county duties heretofore
provided by law for the chair and associate commissioners. (Act 91-332, p. 651, §1.)...
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45-4-100.01
Section 45-4-100.01 Expense allowance. The members of the county board of education shall be
entitled to an expense allowance in an amount of one hundred dollars ($100) per month. Such
allowance shall be in addition to all other expense allowances provided by law and shall be
payable from public school funds of the county on the last day of each month. (Act 83-699,
p. 1141, §1.)...
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45-27-71.01
Section 45-27-71.01 Annual expense allowance; salaries. (a) In Escambia County, the chair and
members of the county commission are each hereby entitled to an expense allowance of two thousand
dollars ($2,000) per year. The expense allowance shall be in addition to any and all other
salary, compensation, or expense allowance heretofore provided by law and shall be payable
from the general fund of the county. (b) In addition to the expense allowance provided for
in subsection (a), effective at the beginning of their next term of office, the chair of the
county commission is hereby entitled to receive a salary of sixteen thousand dollars ($16,000)
per year and the members of the county commission shall each be entitled to receive salaries
of ten thousand dollars ($10,000) per year. The salaries provided for in this section shall
be payable from the general fund of the county. (Act 80-715, p. 1448, §§1,2.)...
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45-40-60
Section 45-40-60 Expense allowances. (a) The Lawrence County Coroner shall be paid an expense
allowance from the county general fund in the amount of two hundred fifty dollars ($250) monthly,
which shall be in addition to any and all other salary, allowance, or other compensation provided
by law for the county coroner. (b) The Lawrence County Coroner shall be entitled to receive
an additional expense allowance in the amount of one hundred dollars ($100) per month retroactive
to October 1, 1998. The provisions of this subsection are remedial and curative and shall
be retroactive to October 1, 1998. Any payments made to the coroner in accordance with this
subsection are ratified and confirmed. (c) The Lawrence County Coroner shall be entitled to
receive an additional expense allowance in the amount of ten thousand dollars ($10,000) per
year to be paid in equal monthly installments out of the county general fund. This expense
allowance shall be in addition to any and all other...
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45-4-100
Section 45-4-100 Board of Education member expense allowance. The members of the County Board
of Education of Bibb County shall be entitled to expenses in an amount of fifty dollars ($50)
per month. Such allowance shall be in addition to all other allowances provided by law and
shall be payable from the public school funds of the county at the end of each month. (Acts
1969, No. 869, p. 1579, §1; Acts 1973, No. 728, p. 1088, §1; Act 1975, No. 622, p. 1375,
§1; Act 79-379, p. 601, §1.)...
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45-42-110.01
Section 45-42-110.01 Expense allowance for members of county board of registrars. (a) This
section shall apply only to Limestone County. (b) Each member of the Limestone County Board
of Registrars shall be entitled to receive an additional expense allowance in the amount of
fifteen dollars ($15) per day for each day when the board is authorized to meet and conduct
business. The expense allowance provided for in this section shall be in addition to any and
all other compensation, salary, and expense allowance provided by law and shall be paid out
of the county general fund. (c) The operation of this section shall be retroactive to October
1, 2001, and all actions and payments made to the board on and after that date are hereby
ratified and confirmed. (Act 2004-278, p. 383, §§ 1-3.)...
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45-1-240
Section 45-1-240 Expense allowance. The chairman and members of the County Board of Equalization
of Autauga County shall each be entitled up to twenty-five dollars ($25) a day for expenses
for each day the board is in session as provided by law, the exact amount to be established
by the county commission. The expense allowances herein provided for shall be payable from
the general fund of Autauga County upon presentation of claims therefor. (Acts 1966, 1st Sp.
Sess., No. 333, p. 476, §1; Act 81-525, p. 889, §1.)...
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45-25-11
Section 45-25-11 Compensation of revenue commissioner, judge of probate, and license official.
(a) All compensation and expense allowance increases provided in this section shall be subject
to the approval of the DeKalb County Commission. (b)(I) Beginning January 1, 1999, the Revenue
Commissioner of DeKalb County shall receive an additional expense allowance of five thousand
dollars ($5,000) per annum, which shall be in addition to all other compensation, expense
allowances, or salary provided by law. The expense allowance shall be payable in equal monthly
installments from the general fund of the county. (2) Beginning January 1, 2000, the Revenue
Commissioner of DeKalb County shall receive an additional expense allowance of five thousand
dollars ($5,000) per annum, which expense allowance shall be in addition to all other compensation,
expense allowance, or salary provided by law. This expense allowance shall be payable in equal
monthly installments from the general fund of the...
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