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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25-4-10
Section 25-4-10 Employment. (a) Subject to other provisions of this chapter, "employment"
means: (1) Any service performed prior to January 1, 1978, which was employment as defined
in this section prior to such date and, subject to the other provisions of this section,
services performed for remuneration after December 31, 1977, including service in interstate
commerce, by: a. Any officer of a corporation; or b. Any individual who, under the usual common
law rules applicable in determining the employer-employee relationship, has the status of
an employee; or c. Any individual other than an individual who is an employee under paragraphs
a. or b. of this subdivision (1) who performs services for remuneration for any person: 1.
As an agent-driver or commission-driver engaged in distributing meat products, bakery products,
beverages (other than milk) or laundry or dry cleaning services for a principal; 2. As a traveling
or city salesman engaged upon a full-time basis in the solicitation on...
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45-8-242
Section 45-8-242 Levy of tax; advisory referendum; collection of tax; disposition of
funds. (a) This section shall only apply to Calhoun County. (b) As used in this section,
state sales and use tax means the tax imposed by the state sales and use tax statutes, including,
but not limited to, Sections 40-23-1, 40-23-2, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and
40-23-63. (c)(1) The County Commission of Calhoun County may levy in the police jurisdictions
of the incorporated municipalities in the county and in the unincorporated areas of the county,
in addition to all other taxes a sales and use tax, parallel to the state sales and use tax,
of up to two percent of the gross sales, gross receipts, or the fair and reasonable market
value of tangible personal property, as appropriate, except where a different rate is provided
herein. Notwithstanding any other part or provision of this section, no additional
tax levied by this section shall be levied or collected on the sale, storage, use,
or...
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45-6-242
Section 45-6-242 Levy of taxes; exemptions; payment of taxes; reports by taxpayers;
applicability of state sales tax statutes; disposition of funds. (a) 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" means
Bullock County in the State of Alabama. (2) "Commissioner" means the Commissioner
of Revenue of the state. (3) "State Department of Revenue" means the Department
of Revenue of the state. (4) "State" means the State of Alabama. (5) "State
sales tax statutes" means Division 1 of Article 1 of Chapter 23 of Title 40, as amended,
including all other statutes of the state which expressly set forth any exemptions from the
computation of the taxes levied in Division 1 and all other statutes which expressly apply
to, or purport to affect, the administration of Division 1 and the incidence and collection
of the taxes imposed therein. (6) "State sales...
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25-4-51
Section 25-4-51 Rates of contributions, etc., by employers. (a) Contributions. Except
as hereinafter provided and subject to the provisions of Section 25-4-54, every employer
shall pay contributions, or payments in lieu of contributions, equal to the percentages of
wages payable or paid as hereinafter set out, with respect to employment by him. (1) With
respect to employment during calendar years after December 31, 1975, every employer who has
been liable to the provisions of this chapter during a period of time sufficient to have his
rate of contribution determined under the experience rating provisions of Section 25-4-54
shall pay contributions at the rate prescribed thereby. (2) With respect to employment after
December 31, 1975, every employer who has not been liable to the provisions of this chapter
for a sufficient length of time to have his rate determined under the experience rating provisions
of Section 25-4-54 shall pay contributions at the rate of 2.70 percent of such wages...

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45-22-140
Section 45-22-140 Forest fire protection. (a) The county governing body of Cullman County
is authorized, when the need exists, to provide protection against forest fires in Cullman
County by participating in the Alabama Forestry Commission's fire protection program in the
manner hereinafter specified. (b)(l) After the Cullman County governing body has determined
that such a need does exist in Cullman County, the governing body may, in the manner hereinafter
specified, provide for a financial charge or tax to be paid by the owners of forest land located
in Cullman County for the use of land for timber growing purposes amounting to the whole or
any part of the cost of such fire protection program, but not in excess of fifteen cents ($0.15)
per acre, provided such financial charge or tax is not greater than the benefit accruing to
such forest land due to the availability of such fire protection. (2) "Forest lands"
as used in this section, shall mean any land which supports a forest...
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45-29-130
Section 45-29-130 County engineer. The county commission shall employ a county engineer,
who shall be a thoroughly qualified and competent civil engineer, possessing all of the qualities
as specified for county engineers under the general laws of the state. The engineer shall
devote his or her time and attention to the maintenance and construction of the Fayette County
public roads, highways, bridges, and county shop, and shall, during his or her employment,
reside in Fayette County, Alabama. The county engineer shall serve at the pleasure of the
county commission. The county engineer shall perform engineering and surveying services as
required and prepare and maintain all necessary maps and records. The county commission shall
fix the amount of the salary of the engineer. (Act 93-611, p. 999, §11.)...
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45-48-130
Section 45-48-130 Engineer employed. The commission shall employ a county engineer,
who shall be a thoroughly qualified and competent civil engineer, possessing all the qualifications
as specified for county engineers under the general laws of the State of Alabama; and he or
she shall devote his or her entire time and attention to the maintenance and construction
of the public roads, highways, bridges, parks, and other public properties of Marshall County;
and shall reside in Marshall County during his or her employment as county engineer. Termination
of the employment of the county engineer shall only be made by an affirmative vote of four
members of the commission at a regular session of the commission and with the approval by
a majority vote of the Marshall County Salary Commission. (Acts 1976, No. 616, p. 840, §
12; Acts 1976, No. 633, p. 870, § 12.)...
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45-12-72.02
Section 45-12-72.02 Centralized road system; work plan of county engineer and annual
budget. The Choctaw County Commission shall establish a centrally located shop and centralized
road system for the operation of the county roads and bridges. The county commission may vote
to establish a second shop location when the county engineer recommends an additional location
is needed to facilitate the economical use of equipment and funds. The county engineer shall
at the first regularly scheduled meeting of the county commission in July make recommendations
for a yearly work plan and present an annual budget. The commission at its regular meetings
shall discuss needs as they arise and vote on all issues that might affect the county. (Act
2014-187, p. 569, §3.)...
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45-14-130.01
Section 45-14-130.01 Appointment of county engineer; qualifications. The county commission
shall appoint and employ a county engineer, who shall be a thoroughly qualified and competent
professional engineer not required to be a land surveyor, but otherwise possessing all of
the qualifications as specified for county engineers under the general laws of the State of
Alabama; and he or she shall devote his or her entire time and attention to the maintenance
and construction of the county public roads, highways, bridges, ferries, and other county
engineering projects and shall, during his or her employment, reside in Clay County, Alabama.
The county engineer shall serve at the pleasure of the Clay County Commission. (Act 90-460,
p. 649, §2.)...
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