45-2-244.183
Section 45-2-244.183 Monthly installments of taxes; statements of gross proceeds; disposition
of funds; violations. (a) The privilege license tax levied hereunder, except where otherwise
provided, shall be due and payable in monthly installments on or before the twentieth day
of the month next succeeding the month in which the privilege license tax accrues. On or before
such twentieth day, every person on whom the amounts levied hereunder are imposed shall render
to the county, on a form or forms prescribed by the county commission or State Department
of Revenue, a true and correct statement showing the gross proceeds of his or her business
for the next preceding month, the amount of gross proceeds which are not subject to the privilege
license tax, or are not to be used as a measurement of the amounts due by such person and
the nature thereof, together with such other information as the county commission may require,
and at the time of making such monthly report such person shall...
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11-62-18
Section 11-62-18 Exemptions of authority - Taxation. (a) Every authority shall exercise its
powers in all respects for the benefit of the people of the state, for their well-being and
for the improvement of their health and social condition, and the exemptions from taxation
hereinafter described are hereby granted in order to promote the more effective and economical
exercise of such powers. (b) No income, excise, or license tax shall be levied upon or collected
in the state with respect to any corporate activities of an authority or any of its revenues,
income, or profit. No ad valorem tax or assessment for any public improvement shall be levied
upon or collected in the state with respect to any property during any time that title to
such property is held by an authority, including, without limiting the generality of the foregoing,
any time that such property is leased to a user by an authority pursuant to a lease which
provides that title to such property shall automatically pass to...
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45-27-243
Section 45-27-243 Additional ad valorem tax; disposition of funds. (a) As used in this section,
the following words and phrases shall have the following meanings: (1) AMENDMENT No. 3. That
amendment to the constitution that was proposed by Act 60, S. 130, 1915 Regular Session. (2)
AMENDMENT No. 373. That amendment to the constitution that was proposed by Act 6, 1978 Second
Special Session. (3) COUNTY COMMISSION. Escambia County Commission. (4) CONSTITUTION. The
Constitution of Alabama of 1901. (5) COUNTY. Escambia County, Alabama. (6) SPECIAL TAX. The
countywide ad valorem tax authorized in Amendment No. 3 and levied and collected on taxable
property in the county. (b) The county presently levies and collects the special tax at a
rate of thirty cents ($.30) on each one hundred dollars ($100) (3 mills on each dollar) of
assessed value pursuant to Amendment No. 3 and Amendment No. 373 and an election held in the
county on May 8, 1979. Pursuant to a resolution adopted by the county...
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45-37A-351
Section 45-37A-351 Special school district tax. The following words and phrases used in this
section and others evidently intended as the equivalent thereof, shall, in the absence of
a clear implication herein otherwise, be given the following respective interpretations herein:
(1) AMENDMENT 316. That certain amendment to the constitution that was proposed by Act 509
enacted at the 1971 Regular Session of the Legislature of Alabama. (2) AMENDMENT 373. That
certain amendment to the constitution that was proposed by Act 6 enacted at the 1978 Second
Special Session of the Legislature of Alabama. (3) COMMISSION. The Jefferson County Commission
or other governing body of the county. (4) CONSTITUTION. The Constitution of Alabama of 1901.
(5) COUNTY. Jefferson County, Alabama. (6) SPECIAL SCHOOL DISTRICT TAX. The special ad valorem
tax for public school purposes that is authorized in Amendment 316 to be levied and collected
on taxable property in the special school tax district. (7) SPECIAL...
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45-2-261.10
Section 45-2-261.10 Boards of adjustment. (a) The Baldwin County Commission shall appoint two
members to the boards of adjustment, and the regulations and ordinances adopted pursuant to
the authority of this subpart shall provide that the boards of adjustment, in appropriate
cases and subject to appropriate conditions and safeguards, may make special exceptions to
the terms of the ordinances and regulations in harmony with their general purposes and interests
and in accordance with general or specific rules therein contained. (b) Board of Adjustment
Number One shall serve western, central, and northern Baldwin County and shall include Planning
Districts 4, 10, 12, 15, 16, 28, and 31. Board of Adjustment Number Two shall serve southern
Baldwin County and shall include Planning Districts 20, 21, 22, 23, 24, 25, 29, 30, 32, and
33. If the majority of qualified electors voting in an election in a territory that is not
in a planning district on August 1, 2020, vote to come within the...
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45-37-244.02
Section 45-37-244.02 Jefferson County Entity Business License Tax. (a) This section shall apply
only to Jefferson County. (b) As used in this section, the following words and terms shall
have the meanings ascribed to them: (1) BUSINESS ACTIVITY. The carrying on or practice of
any business, vocation, occupation, work, calling, or profession for profit. (2) BUSINESS
ENTITY. A person engaged in one or more business activities, other than an individual. (3)
COUNTY. Jefferson County. (4) GOVERNING BODY. The Jefferson County Commission. (5) INDIVIDUAL.
A natural person other than a sole proprietor. (6) PERSON. Any corporation, partnership, company,
association, unincorporated organization, or other entity formed to engage in business activity.
The term includes an individual engaged in business activity as a sole proprietorship. (c)(1)
In addition to all state license taxes levied under Article 2, commencing with Section 40-12-40,
Chapter 12, Title 40, as amended, the governing body of the...
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45-4-243.40
Section 45-4-243.40 Additional ad valorem tax; disposition of funds. (a) The following words
and phrases used in this section, and others evidently intended as the equivalent thereof,
shall, in the absence of a clear implication herein otherwise, be given the following respective
interpretations herein: (1) "Amendment No. 3" means that certain amendment to the
constitution that was proposed by Act No. 60 enacted at the 1915 Regular Session of the Legislature
of Alabama. (2) "Amendment No. 373" means that certain amendment to the constitution
that was proposed by Act No. 6 enacted at the 1978 Second Special Session of the Legislature
of Alabama. (3) "Commission" means Bibb County Commission or other governing body
of the county. (4) "Constitution" means the Constitution of Alabama of 1901. (5)
"County" means Bibb County, Alabama. (6) "Special countywide tax" means
the special ad valorem tax for public school purposes that is authorized in Amendment No.
3 and pursuant to an election held...
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45-44-90.03
Section 45-44-90.03 Economic Development Authority - Executive director; employees; funding.
(a) The authority may employ a qualified executive director who shall have the responsibility
of implementing policies and directives of the board of directors and any necessary staff.
The executive director shall have a minimum of a bachelor's degree in economic development,
business administration, marketing, finance, economics, public administration, or other related
field. (b) The executive director shall serve at the pleasure of the board. The board shall
set the annual salary of the executive director. The board shall provide necessary office
space for the authority, which shall be maintained in the county seat. (c) The appointed members
of the board may employ consultants, only upon a unanimous vote of all members of the board
at a board meeting attended by all members. (d) The authority may solicit and receive contributions
from other governmental entities, corporations, partnerships,...
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11-54A-18
Section 11-54A-18 Freedom of authority from state supervision and control. This chapter is
intended to aid the state through the furtherance of the purposes of the chapter by providing
an appropriate and independent instrumentality of the state with full and adequate powers
to fulfill its functions. Except as expressly provided in this chapter, no proceeding, notice,
or approval shall be required for the incorporation of the authority or the amendment of its
certificate of incorporation, the issuance of any bonds, the execution of any mortgage and
deed of trust or trust indenture, or the exercise of any other of its powers by the authority.
Neither a public hearing nor the consent of the State Department of Finance shall be prerequisite
to the issuance of bonds by the authority. The authority shall hold a public hearing before
approving or obligating the expenditure of any tax revenues received by the authority from
the city, any county, the state or federal governments. Such notice...
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40-13-58
Section 40-13-58 Disposition of funds. (a) All revenues collected from the tax levied pursuant
to this article, less an amount to cover the expenses of administration and collection and
one-half of all interest and penalties collected, as provided in subsection (b) of Section
40-13-57, shall be remitted quarterly to the governing body of the county from which the severed
material was severed within 60 days following the end of a calendar quarter along with a report
prepared by the department detailing how the amount remitted was determined. Notwithstanding
the above, the aggregate amount retained by the department to defray the expenses described
herein shall not exceed 1.5 percent of the total revenues collected during such calendar quarter
and shall be credited to its current service revenue. (b) The revenues remitted to a county
as provided in subsection (a) shall be deposited into a fund held and dispensed by the county
commission and designated as the severed material severance...
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