45-41-244.90
Section 45-41-244.90 Authorization of assessment and collection of tax. (a) This section shall
apply only to Lee County in those areas outside the corporate limits of the Cities of Auburn,
Opelika, and Phenix City. (b) In order to provide funds for the benefit of Lee County, the
Lee County Commission is hereby authorized to levy and to provide for the assessment and collection
of sales and use taxes outside the corporate limits of the Cities of Auburn, Opelika, and
Phenix City generally paralleling the state sales and use taxes in the county at a rate not
to exceed one percent. Notwithstanding anything to the contrary herein, the Lee County Commission
shall not levy any tax hereunder measured by gross receipts, except a sales or use tax which
generally parallels, except for the rate of tax, that imposed by the state under applicable
law. (c) The rate of tax levied under authority of this section on items having a rate of
tax under state sales and use tax laws different from the general...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.90.htm - 4K - Match Info - Similar pages

35-2-52
Section 35-2-52 Approval of municipal authorities required. It shall be the duty of every probate
judge in this state to decline to receive for record in his office any map or plat upon which
any lands lying within the corporate limits or police jurisdiction of any city of this state
having a population of more than 10,000 inhabitants are platted or mapped as streets, alleys,
or other public ways, unless such map or plat shall have noted thereon the approval of the
governing body or city engineer of such city. (Acts 1927, No. 208, p. 217; Code 1940, T. 56,
§15.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/35-2-52.htm - 874 bytes - Match Info - Similar pages

45-1-242.20
Section 45-1-242.20 Applicability of Subpart 2. The provisions of this subpart shall apply
only to those portions of Autauga County located outside the corporate boundaries of the City
of Prattville. (Act 96-859, 2nd Sp. Sess., p. 1667, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-1-242.20.htm - 551 bytes - Match Info - Similar pages

45-13-160
Section 45-13-160 Exercise of police power, etc., in Choctaw County. No municipality in Clarke
County whose corporate limits do not lie within or extend into and embrace and include a portion
of Choctaw County shall have or exercise police jurisdiction within Choctaw County; nor shall
any such municipality exercise police jurisdiction, police powers, or taxing powers within
Choctaw County or over or on any person in Choctaw County or property or business or trade
or profession in Choctaw County; nor shall any such municipality levy, fix, or collect any
license or fee of any kind in Choctaw County; nor shall any ordinance of any such municipality
enforcing police or sanitation regulations or prescribing fines or penalties for violation
thereof have force or effect in Choctaw County. (Act 92-260, p. 617, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-13-160.htm - 1K - Match Info - Similar pages

45-48-241.31
Section 45-48-241.31 Additional motor vehicle tag fees authorized. (a)(1) For purposes of this
section, the term motor vehicle means a motor vehicle as defined in Section 40-12-240, as
amended, excluding any trailer qualifying as a utility trailer. (2) The Marshall County Commission
outside of the corporate limits of any city in any part of which is located in Marshall County
having a city board of education may levy an additional annual fee of up to twenty-five dollars
($25) on each motor vehicle registered from that area or otherwise subject to ad valorem tax
by the county in that area in the county unless specifically exempted therefrom. (3) The governing
bodies of the City of Arab and the City of Guntersville may each respectively levy an additional
annual fee of up to twenty-five dollars ($25) on each motor vehicle registered within the
corporate limits of the municipality which the governing body of the municipality represents
or is otherwise subject to ad valorem tax by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48-241.31.htm - 2K - Match Info - Similar pages

45-23-100.20
Section 45-23-100.20 Election of members. (a) Notwithstanding any other provision of law, the
members of the Dale County Board of Education shall be elected by the qualified electors of
Dale County residing outside of the corporate limits of the City of Daleville and the City
of Ozark. (b) The appropriate election officials shall conduct elections of members of the
Dale County Board of Education in conformity with this section. (c) The governing body of
Dale County shall take necessary steps to ensure that this section complies with the Federal
Voting Rights Act of 1965, as amended. (Act 2001-512, p. 918, §§1, 2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-23-100.20.htm - 957 bytes - Match Info - Similar pages

45-41-244.110
Section 45-41-244.110 Additional sales and use tax authorized. (a) This section shall only
apply to those areas outside the corporate limits of the Cities of Auburn, Opelika, and Phenix
City in Lee 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, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c) Subject to the
approval of the majority of the electors voting at a referendum held for such purposes, the
Lee County Commission may levy a one percent sales and use tax against gross sales, use, storage,
or other consumption subject to the state sales or use taxes levied by subdivision (1) of
Section 40-23-2, subdivision (2) of Section 40-23-2, and subsection (a) of Section 40-23-61,
outside the corporate limits of the Cities of Auburn, Opelika, and Phenix City. The gross
proceeds of all sales and use of products or services which are presently...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.110.htm - 6K - Match Info - Similar pages

45-41-244.23
Section 45-41-244.23 Quarterly returns. Every registered seller making sales of tangible personal
property for storage, use, or other consumption in that part of Lee County outside the corporate
limits of the Cities of Auburn, Opelika, and Phenix City, which storage, use, or other consumption
is not exempted from the tax imposed, shall at the time of making such sale, or, if the storage,
use, or other consumption of such tangible personal property in such part of Lee County is
not then taxable under this subpart, at the time such storage, use, or other consumption becomes
taxable hereunder, collect the tax from the purchaser, and shall give to the purchaser a receipt
therefor in the manner and form prescribed by the Department of Revenue. On the 20th day of
the month following the close of each quarterly period provided for in Section 45-41-244.22,
each registered seller shall file with the Department of Revenue a return for the preceding
quarterly period in such form as may be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.23.htm - 2K - Match Info - Similar pages

11-42-167
Section 11-42-167 Rights, powers, duties, etc., of annexing municipality as to municipality
annexed attach upon dissolution of same. The rights, powers, duties, liabilities, and jurisdiction
of the annexing city or town over the territory embraced in the corporate limits of the city
or town annexed and over the inhabitants thereof shall attach immediately upon the dissolution
of the annexed city or town as provided in Section 11-42-166, except insofar as limited by
the terms and provisions of the agreement of annexation. (Code 1907, §1152; Code 1923, §1847;
Code 1940, T. 37, §214.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-42-167.htm - 906 bytes - Match Info - Similar pages

11-69-1
Section 11-69-1 Adoption and implementation of plan. (a) Any Class 7 or 8 municipality in this
state may adopt a rural scenic right-of-way plan for the development, improvement, and use
of right-of-way along municipal roads and streets and county roads within the corporate limits
and police jurisdiction of the municipality except right-of-way, highways, streets, or roads
that are under exclusive or concurrent jurisdiction of the Alabama Department of Transportation.
Pursuant to the plan, the municipality may designate right-of-way adjacent to a municipal
road or street or a county road to be developed, improved, and used for recreational or beautification
purposes. Any portion of a road designated shall continue for at least three miles in length
and may not at the time of designation have an average density of two or more commercial enterprises
that have an entrance or exit on the road per mile. The path of the right-of-way along a street
or road included in the plan may cross another...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-69-1.htm - 3K - Match Info - Similar pages