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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