Code of Alabama

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45-49A-10.07
Section 45-49A-10.07 Lease, sale, donation, or transfer of property to the corporation. Mobile
County or the City of Bayou La Batre, or any city within the county, is authorized, but not
required, to lease, sell, donate, or otherwise convey to the corporation, real or personal
property, including park properties, without the necessity of authorization by election of
the qualified voters of the county, the city, and the governing body of the county or any
other city within the county, is hereby authorized to enter into any agreements which such
corporation may deem necessary in order to effectuate such lease, sale, donation, or transfer.
The governing body of Mobile County, the City of Bayou La Batre, or any other city within
the county, is further authorized to covenant with the corporation, which covenant shall likewise
constitute a contract with the holders of any revenue bonds, notes, or other obligations thereafter
issued by the corporation, that it will not acquire, construct, or...
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41-9-326
Section 41-9-326 Acquisition of property; borrowing of money and issuance of revenue bonds.
(a) The commission is authorized to take possession under a lease or a deed of the land and
other property in the County of Tuscaloosa, known as "old Tannehill Furnace," which
is now owned by the University of Alabama, and the Board of Trustees of the University of
Alabama is hereby authorized, in its discretion, to lease or to deed in fee simple such lands
and appurtenances thereto to the commission. Such board of trustees may also sell, give or
lend any other relics of old-style iron making or other items appropriate for display along
with or as a part of a display or exhibit of iron making. The commission is further authorized
to lease, accept as a gift or loan or otherwise acquire any other property, real or personal,
including gifts or bequests of money or other things of value to be used in fulfilling the
purpose for which it is established or for any auxiliary purpose incidental or...
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45-10-243.20
Section 45-10-243.20 Additional lodging tax levied. (a) In addition to all other taxes of every
kind now imposed by law, the Cherokee County Commission may levy a privilege or license tax
upon every person, firm, or corporation engaging in the business of renting or furnishing
any room or rooms, lodging, or accommodations to a transient in any hotel, motel, inn, tourist
camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly
furnished to transients for a consideration. The amount of the tax shall be two dollars ($2)
for each room, lodging, or accommodation. There is exempted from the tax authorized to be
levied under this section any rentals or services taxed under Article 1, Chapter 23, Title
40. (b) The tax authorized to be levied by this section shall be collected in the same manner
and, subject to the same exemptions as any lodging tax otherwise levied by local law in the
county. The net proceeds from the tax shall be distributed to the...
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45-15-231
Section 45-15-231 Operation of jail store; Sheriff's Department Fund. (a) The Sheriff of Cleburne
County or the authorized agents of the sheriff may operate a jail store for prisoners within
the confines of the county jail. The jail store shall be operated to serve the needs of the
jail population. (b)(1) The sheriff shall establish and maintain a Sheriff's Department Fund
in a bank located in Cleburne County. All proceeds collected under this section shall be deposited
by the sheriff into the Sheriff's Department Fund. (2) The sheriff shall keep an account of
all jail store sales and transactions of the Sheriff's Department Fund for audit by the Department
of Examiners of Public Accounts. The jail store account and Sheriff's Department Fund shall
be audited at the same time other accounts of the sheriff are audited. The Department of Examiners
of Public Accounts shall submit a copy of the audit to the sheriff within 30 days of its completion.
(c) All profits realized in the operation...
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45-22-242.05
Section 45-22-242.05 Preservation and examination of records. It shall be the duty of every
person, firm, or corporation engaging, or continuing in Cullman County in any business taxed
hereunder to keep and preserve suitable records of the gross proceeds of such business and
such other books or accounts as may be necessary to determine the amount of tax for which
he or she or it is liable under this part. Such records shall be kept and preserved for a
period of two years and shall be open for examination at any time by the department, or its
duly authorized agent. (Acts 1973, No. 161, p. 202, ยง6.)...
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45-49-142.04
Section 45-49-142.04 Billing and collection of service fee. The fire protection and suppression
service fee shall be effective upon adoption by the Mobile County Commission and shall be
billed and collected annually by the Mobile County Revenue Commissioner at the same time and
in the same manner as the ad valorem tax bill of the state. In the event a fire protection
and suppression service fee payable to a volunteer fire department district is assessed and
paid on the property where the dwelling or commercial building is located, a credit against
the fire protection and suppression service fee shall be given the owner for any amount assessed
for a volunteer fire department district. No fire protection and suppression service fee shall
be levied or collected on any commercial building on a governmental dedicated industrial park
or on any commercial building owned by or on property where the business provides its own
established fire protection department. The Mobile County Commission...
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45-49-151.41
Section 45-49-151.41 Limitation on construction or operation of racetrack outside Prichard
and Saraland. (a) This section relates only to Mobile County and only to lands located outside
of the municipalities of Prichard and Saraland. (b) The Mobile County Commission shall not
license the construction or operation of any racetrack, for any purpose, on lands located
outside of the municipalities of Prichard and Saraland that has five or more residences within
1,000 yards of the location for the race track. (c) No person shall construct or operate a
racetrack, for any purpose, on lands located outside of the municipalities of Prichard and
Saraland that has five or more residences within 1,000 yards of the location for the racetrack.
Any person who violates this section shall be guilty of a public nuisance. (d) This section
shall be enforced by the Mobile County Commission. (e) The Mobile County Commission may commence
a civil action in the name of the Mobile County Commission in the...
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45-49-71.02
Section 45-49-71.02 Landfill projects and dirt pits. (a) Whenever the Mobile County Commission
deems it to be in the public interest to approve a landfill project to be established anywhere
in the county, it shall call for a public hearing on such landfill project to be held at least
30 days prior to approving the project. The public hearing shall be attended by members of
the county commission and at least two representatives of the business entity that is to serve
as the primary contractor for the landfill project. In the event the public hearing is not
held in compliance with the foregoing provisions of this subsection, the county commissioner
representing the commission district in which the proposed landfill project is to be situated
is authorized and empowered to exercise veto power, at his or her discretion, over the remaining
members of the county commission on any decision approving the project. Whenever the Mobile
County Commission deems it to be in the public interest to...
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45-6-241.20
Section 45-6-241.20 Imposition of excise taxes; monthly report; failure to comply. (a) For
the purposes of this section, the following terms shall have the respective meanings ascribed
by this subsection. (1) COUNTY. Bullock County. (2) COMMISSION. The Bullock County Commission.
(3) GASOLINE. Gasoline, gasohol, naphtha, and other liquid motor fuels or any device or substitute
therefor commonly used in internal combustion engines; provided, that such term shall not
be held to apply to those products known commercially as "kerosene oil," "fuel
oil" or "crude oil" when used for lighting, heating, or industrial purposes.
(4) MOTOR FUEL. Diesel oil, tractor fuel, gas oil, distillate, kerosene, jet fuel, or any
substitutes or devices therefor when sold, distributed, stored, or withdrawn from storage
in any county for use in the operation of any motor vehicle upon the highways of this state.
(5) PERSON. Persons, corporations, copartnerships, companies, agencies, associations, incorporated
or...
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45-6-241
Section 45-6-241 Imposition of excise taxes; monthly report; failure to comply. (a) For the
purposes of this section, the following terms shall have the respective meanings ascribed
by this subsection. (1) COUNTY. Bullock County. (2) COMMISSION. The Bullock County Commission.
(3) GASOLINE. Gasoline, gasohol, naphtha, and other liquid motor fuels or any device or substitute
therefor commonly used in internal combustion engines; provided, that such term shall not
be held to apply to those products known commercially as "kerosene oil," "fuel
oil" or "crude oil" when used for lighting, heating, or industrial purposes.
(4) MOTOR FUEL. Diesel oil, tractor fuel, gas oil, distillate, kerosene, jet fuel, or any
substitutes or devices therefor when sold, distributed, stored, or withdrawn from storage
in any county for use in the operation of any motor vehicle upon the highways of this state.
(5) PERSON. Persons, corporations, copartnerships, companies, agencies, associations, incorporated
or...
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