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45-4-130
Section 45-4-130 Appointment; powers and duties; bond. (a) The Bibb County Commission, or any
succeeding county governing body performing the functions of the county governing body in
the county, shall employ a county engineer, who shall be a thoroughly qualified and competent
civil engineer, possessing all of the qualifications as specified for county engineers under
the general laws of the State of Alabama. The engineer shall devote his or her entire time
and attention to the maintenance and construction of the Bibb County public roads, highways,
bridges, and ferries. (b) The county engineer shall be appointed by the county commission
from a nomination made by the State Director of Transportation. If the nomination is not acceptable
to the county commission, the State Director of Transportation shall be requested to make
additional nominations. Should the State Director of Transportation refuse, or fail to make
nominations, the county commission may fill the position of county...
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45-5-130
Section 45-5-130 Duties; salary; bond; county commissioners employed as part-time officers.
(a) In addition to all other authority vested in the Blount County Commission, the county
commission shall set the necessary policies and priorities for the construction, maintenance,
and repair of all public roads, county highways, bridges, ferries, and public facilities within
the county, to insure the people a safe and adequate road system based on the county unit
system. Each member of the county commission shall inspect the roads of his or her district
from time to time, and hear the suggestions and complaints of the citizens, and report the
suggestions and complaints to the commission with his or her recommendations; confer with
the county engineer concerning the problems of his or her district; and to assist in securing
rights-of-ways, and assist in public service generally. The county engineer shall provide
the necessary equipment and personnel, in the absence of a county commissioner,...
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45-26-130
Section 45-26-130 Appointment and employment; duties; compensation; equipment and facilities.
(a) This section shall apply only in Elmore County. (b) The Elmore County Commission shall
appoint and employ a county engineer or chief engineer, who shall be a thoroughly qualified
and competent professional engineer. The county engineer or chief engineer shall possess all
of the qualifications as specified for county engineers or chief engineers under the general
laws of the State of Alabama. The county engineer or chief engineer shall be responsible for
the maintenance and construction of the public roads, bridges, and ferries in the county and
shall perform other duties related to his or her appointment as may be assigned by the county
commission. The county engineer or chief engineer shall serve at the pleasure of the county
commission. (c) It shall be the duty of the county engineer or chief engineer to carry out
the following as determined by the county commission: (1) Employ,...
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45-36-180.03
Section 45-36-180.03 Employment of county engineer. The county commission may request the Director
of the State Department of Transportation to send names of candidates for the position of
qualified registered engineer or the commission, without said names, may employ a person who
is a qualified registered engineer and who has as least five years' experience in the construction
and maintenance of roads and highways. The person may be a Jackson County resident. This person
shall head the department of public works in Jackson County and shall be referred to as the
county engineer. During his or her employment, the engineer shall devote his or her entire
time and attention to the maintenance and construction of county roads, bridges, and ferries
and he or she shall reside in Jackson County. He or she shall select for the transfer to the
county department of public works up to 75 percent of the state employees, at their option,
who presently are employed by the State Department of...
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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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45-2-245.20
Section 45-2-245.20 Trust fund established; administration. (a) Any laws or parts of laws to
the contrary notwithstanding, any annual privilege tax levied upon persons engaging in the
business of producing or severing oil or gas or other hydrocarbons from the soil or waters
of Baldwin County measured by the gross value of such oil or gas or other hydrocarbons and
which tax is applicable only in Baldwin County and under which collections were being made
on January 1, 1987, shall be continued and collected only as herein prescribed. (1) All revenues
collected from such local severance taxes, shall, beginning the first day of the month following
May 19, 1989, be paid into the general fund of the county exclusively for transfer and deposit
into the trust fund hereby established until the total sum of fifteen million dollars ($15,000,000)
in severance tax revenues of the type described in this section, excluding any interest income
on amounts deposited therein from such total sum, has been...
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40-17-371
Section 40-17-371 Cost of collection; distribution of tax proceeds. (a) The Alabama Department
of Revenue shall retain one-quarter of one percent (0.25%) of the tax proceeds, less any refunds,
from this additional excise tax on gasoline and diesel fuel for its cost of collection. The
department may adopt rules and such forms as may be necessary for the administration of the
excise tax provided for in this article. (b) Each month, prior to the remaining payments provided
in this article, up to $750,000 of the tax proceeds from the additional excise tax on gasoline
and up to $230,000 of the tax proceeds from the additional excise tax on diesel fuel shall
be distributed first to the Alabama Highway Finance Corporation for the payment of the principal
of and interest on bonds to be issued by it to finance improvements to the ship channel providing
access to the facilities of the Alabama State Docks, to the extent necessary for such purpose.
The amount distributed pursuant to this section...
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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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11-28-1.1
Section 11-28-1.1 Definitions. As used in this chapter, the following words and phrases shall
have the following respective meanings, unless the context clearly indicates otherwise: (1)
COSTS. When used with reference to or in connection with any public facility or any portion
thereof, include all or any part of the cost of acquiring, constructing, altering, enlarging,
extending, reconstructing, or remodeling such public facility, including the cost of all lands,
structures, real or personal property, rights, rights-of-way, franchises, easements, permits,
licenses, and interests acquired or used for, in connection with or with respect to such public
facility, the cost of demolishing or removing any buildings or structures on land so acquired,
including the cost of acquiring land to which such buildings or structures may be moved, the
cost of all machinery, equipment, furniture, furnishings, and fixtures acquired or used for,
in connection with or with respect to such public facility,...
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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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