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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37-11A-1
Section 37-11A-1 Execution and text of compact. The Governor, on behalf of this state, shall execute a compact, in substantially the following form, with the State of Mississippi, and the Legislature approves and ratifies the compact in the form substantially as follows: Northeast Mississippi - Northwest Alabama Railroad Authority Compact. The contracting states solemnly agree: Article I. The purpose of this compact is to promote and develop trade, commerce, industry, and employment opportunities for the public good and welfare in northeast Mississippi and northwest Alabama through the establishment of a joint interstate authority to acquire certain railroad properties and facilities which the operator thereof has notified the Interstate Commerce Commission of an intention to abandon and which are located in any of Franklin, Marion, or Winston Counties, Alabama or in Alcorn or Tishomingo Counties, Mississippi. Article II. This compact shall become effective immediately as to the State...
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45-43-240
Section 45-43-240 Clerks. The Tax Assessor of Lowndes County may appoint two full-time clerks and the tax collector of such county may appoint one full-time clerk, such clerks to serve under the direction and at the pleasure of the tax assessor and tax collector, respectively. The Lowndes County Commission may appoint one additional full-time clerk for each the tax assessor and tax collector. The commission shall fix the salaries of any clerk, appointed by the tax assessor, tax collector, or appointed by the commission at an amount not to exceed six hundred dollars ($600) per month. Such salaries shall be paid from the general fund of the county and shall be paid either according to an hourly rate or a monthly rate within the discretion of such county commission. (Act 80-319, p. 439, § 1; Act 81-923, p. 73, § 1.)...
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45-8-240.04
Section 45-8-240.04 Stationery, equipment, and office supplies. The county commission shall provide the necessary offices for the county revenue commissioner and shall provide all stationery, equipment, and office supplies, not otherwise furnished by law, needed for the efficient performance of the duties of the office. (Act 95-556, p. 1162, §4.)...
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45-29-240.20
Section 45-29-240.20 Clerks. (a) The Probate Judge, Tax Assessor, and Tax Collector in Fayette County are each hereby authorized to hire a chief clerk. The chief clerks' salaries shall be fixed by the Fayette County Commission and paid from the general fund of the county. (b) The tax assessor, provided sufficient funds are available, shall be authorized to employ additional clerks as deemed necessary and approved by the Fayette County Commission. The salaries of the additional clerks shall be fixed by the Fayette County Commission and may be paid from funds charged to the maintenance of the property reappraisal program. (c) The tax collector, provided sufficient funds are available, shall be authorized to employ additional clerks as deemed necessary and approved by the Fayette County Commission. The salaries of the clerks shall be fixed by the Fayette County Commission. (Act 79-740, p. 1315, §§1, 3, 4.)...
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45-11-240
Section 45-11-240 Compensation of tax assessor and tax collector. (a)(1) The following officers of Chilton County shall, commencing at their next term of office, be entitled to receive compensation as follows: a. The tax assessor, an annual salary of twenty-two thousand dollars ($22,000). b. The tax collector, an annual salary of twenty-two thousand dollars ($22,000). (2) Such salaries shall be paid in lieu of all other compensation heretofore provided by law, and shall be paid in equal monthly installments out of the general fund in the county treasury. (b) The Tax Collector of Chilton County is hereby entitled to receive an additional expense allowance in the amount of two hundred dollars ($200) per month. The expense allowance shall be in addition to any and all other compensation and expenses heretofore provided by law and shall be payable out of the county general fund in the same manner as other expense allowances are paid. (Act 79-302, p. 456, §1; Act 91-511, p. 906, §1.)...
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45-40-240
Section 45-40-240 Compensation of tax assessor and tax collector. (a) Effective October 1, 1981, the Tax Assessor and Tax Collector of Lawrence County shall each receive an additional expense allowance of two thousand five hundred dollars ($2,500) per year, payable in equal monthly installments from the county treasury. The expense allowances herein provided shall terminate upon the expiration of the present terms of office of tax assessor and tax collector. (b) Effective upon the termination of the present terms of office of the Tax Assessor and Tax Collector of Lawrence County, the officers shall each receive an additional annual compensation of two thousand five hundred dollars ($2,500), payable in equal monthly installments from the county treasury. (Act 81-591, p. 981, §§1, 2.)...
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45-29-83.20
Section 45-29-83.20 Clerks. (a) The judge of probate, tax assessor, and tax collector in Fayette County are each hereby authorized to hire a chief clerk. The chief clerks' salaries shall be fixed by the Fayette County Commission and paid from the general fund of the county. (b) The judge of probate, provided sufficient funds are available, shall be authorized to employ additional clerks as deemed necessary and approved by the Fayette County Commission. The salaries of the clerks shall be fixed by the Fayette County Commission. (Act 79-740, p. 1315, §1, 2.)...
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45-30-240
Section 45-30-240 Clerks. (a) In Franklin County, the tax assessor, tax collector, and judge of probate each are hereby authorized to appoint not less than one clerk and any additional clerks to assist him or her in the performance of his or her duties. Such clerks as are appointed under this section shall serve at the pleasure of the officer making such appointment. (b) Such clerks as are appointed under this section shall be paid a salary to be fixed by the county commission. Such salary to be set in accordance with adopted county personnel policy to be paid out of the county general fund. The county commission is hereby authorized to increase the number of clerks in the aforesaid offices when in the judgment of the commission that a need exists. (Act 79-503, p. 916, §§1, 2.)...
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