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45-37-249.03
Section 45-37-249.03 Levy of taxes authorized; relation to other taxes. (a) Subject to subsection
(d), the county commission is authorized, by resolution duly adopted, to levy, in addition
to all other taxes now imposed or authorized by law, and to collect as herein provided, a
privilege or license tax, herein called a sales tax, against each person making retail sales
of tangible personal property or amusements in the county at a rate not to exceed one percent
of gross proceeds of sales or gross receipts, as the case may be, and an excise tax, herein
called a use tax, on the storage, use, or other consumption of tangible personal property
in the county purchased at retail at a rate not to exceed one percent of the sales price of
such property. (b) Any sales tax or use tax levied by the county commission pursuant to this
section shall apply to and be levied upon every person or other entity required to pay, or
upon whom shall have been levied, the state sales tax or state use tax. (c)...
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45-37A-152
Section 45-37A-152 Ad valorem taxes authorized. (a) The governing body of the City of Fairfield
in Jefferson County may levy and collect an additional ad valorem tax at a rate not exceeding
15 mills per each dollar on the value of the taxable property within the city, the proceeds
of which tax shall be used exclusively for public educational purposes, provided the rate
of such tax, the time it is to continue, and the purpose thereof shall have been first submitted
to a vote of the qualified electors of the City of Fairfield and voted for by a majority of
those voting at such election. The additional taxes levied and imposed by this section shall
become effective October 1, 1986, upon referendum approved by a majority of the qualified
electors of the municipality, called by the municipal governing body at the next special,
local, or statewide referendum, as provided by law and Amendment 373 to the Constitution of
Alabama of 1901, as amended. Such proceeds shall be collected at the same...
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45-42-243.30
Section 45-42-243.30 Financing construction of public buildings. (a) In order to provide funds
for financing the cost of public buildings, the Limestone County Commission is hereby authorized
by resolution to levy and provide for the assessment and collection of sales and use taxes,
which shall be in addition to any and all other county taxes heretofore or hereafter authorized
by law in such county. The sales or use tax levied pursuant to this section shall parallel,
except for the rate of tax, the sales and use taxes imposed by the state under Title 40. Any
sales or use tax levied pursuant to this section on any automotive vehicle, truck trailer,
trailer, semi-trailer, or travel trailer required to be registered or licensed with the license
commissioner, where not collected by a licensed Alabama dealer at time of sale, shall be collected
and the collection fees shall be paid in accordance with Sections 40-23-104 and 40-23-107.
(b)(1) In order to provide funds for financing the cost of...
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45-37A-231
Section 45-37A-231 Ad valorem taxation. (a) The following words and phrases shall have the
following meanings: (1) AMENDMENT 56. That amendment to the constitution that was proposed
by Act 383, H. 458, 1945 Regular Session. (2) AMENDMENT 325. That amendment to the constitution
that was proposed by Act 116, H. 56, 1971 Third Special Session. (3) AMENDMENT 373. That amendment
to the constitution that was proposed by Act 6, H. 170, 1978 Second Special Session. (4) CITY.
Homewood, Alabama. (5) CONSTITUTION. The Constitution of Alabama of 1901. (6) COUNCIL. Homewood
City Council. (7) SPECIAL TAX. The special ad valorem tax authorized in Amendment 56 and pursuant
to an election held in the city on May 20, 1947, and levied and collected on taxable property
in the city; being originally voted at the rate of 5 mills on each dollar of assessed value
and, pursuant to proceedings heretofore taken under Amendment 325 and Amendment 373, presently
levied at the rate of 9 mills on each dollar of...
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45-40-83.21
Section 45-40-83.21 Additional recording fee. (a) Pursuant to the authority granted by Amendment
321 to the Constitution of Alabama of 1901 and subsection (d) of Section 12-19-90, in Lawrence
County, a recording fee of four dollars ($4) shall be paid to the judge of probate and collected
by the judge of probate, with respect to each instrument that may be filed for record in the
office of the judge of probate. No such instrument shall be received for record in the office
of the judge of probate unless the recording fee of four dollars ($4) is paid. The recording
fee shall be in addition to all other fees, taxes, and other charges required by law to be
paid upon the filing for record of any instrument in the probate office. All recording fees
so collected shall be deposited by the judge of probate to any bank in Lawrence County and
spent by the judge of probate at his or her discretion for the purchase or lease of additional
equipment and for the general operation of the office of the...
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45-9-84.21
Section 45-9-84.21 Additional recording fee. (a) Pursuant to the authority granted by Amendment
380 of the Constitution of Alabama of 1901 and subsection (d) of Section 12-19-90, in Chambers
County, an additional recording fee of ten dollars ($10) shall be paid to the county and collected
by the judge of probate. No court document shall be received for record in the office of the
judge of probate unless the additional recording fee is paid. The additional recording fee
shall not apply to real property or uniform commercial code documents. The recording fee shall
be in addition to all other fees, taxes, and other charges required by law to be paid upon
the filing for record of any instrument in the probate office. All recording fees so collected
shall be deposited by the judge of probate in any bank in Chambers County and expended at
the discretion of the judge of probate for general operation of the probate office. (b) The
fees collected under this section shall be controlled at the...
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45-39-90
Section 45-39-90 Creation; composition; rulemaking authority; Community Development Fund. (a)
The Lauderdale County Community Development Commission is hereby created. The commission may
receive and by majority vote distribute any funds in the Community Development Fund created
pursuant to subsection (d) for the purposes of promoting economic development, education,
recreation, conservation, and fire protection. The commission may also expend funds for the
purposes authorized in Section 29-2-120. (b) The commission shall be comprised of the following
members who shall administer this section and who shall be eligible for successive terms:
(1) An elected Lauderdale County official appointed by joint agreement by the legislative
delegation representing Lauderdale County for a term of one year or until a replacement is
appointed. (2) A person appointed by each senator representing Lauderdale County whose term
shall coincide with the term of the senator or until a replacement is appointed....
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45-48-245
Section 45-48-245 Levy of tax for public school purposes. (a) In order to provide funds for
the benefit of the public schools in Marshall County, the Marshall County Commission is hereby
authorized to levy and to provide for the assessment and collection of any sales and use taxes
generally paralleling the state sales and use taxes in Marshall County or in any portion thereof
as hereinafter provided, which tax or taxes shall be in addition to any and all other county
taxes heretofore or hereafter authorized by law in Marshall County. There shall be excluded
from the levy of any such tax, any sales or use which shall take place in any incorporated
municipality in Marshall County in which the general administration and supervision of public
schools shall be vested in a city board of education. Such governing body, in its discretion,
may submit the question of levying any such tax to a vote of the qualified electors in any
portion of Marshall County in which any such tax is proposed to be...
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45-17-90.80
Section 45-17-90.80 Community Development Commission; rules and regulations; fund. (a) The
Colbert County Community Development Commission is hereby created. The commission may receive
and by majority vote distribute any funds in the Community Development Fund created pursuant
to subsection (d) for the purposes of promoting economic development, education, recreation,
including, but not limited to, community centers, conservation, and fire protection. The commission
may also expend funds for the purposes authorized in Section 29-2-120. (b) The commission
shall be comprised of the following members: (1) The Judge of Probate of Colbert County, who
shall serve as an ex officio member, or his or her designee whose term shall coincide with
the term of the judge of probate. (2) A person appointed by each senator representing Colbert
County whose term shall coincide with the term of the senator or until a replacement is appointed.
(3) A person appointed by each member of the House of...
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45-37A-242.02
Section 45-37A-242.02 Special property tax. (a) As used in this section, the following words
and phrases shall have the following meanings: (1) AMENDMENT 373. That amendment to the Constitution
that was proposed by Act 6, 1978 Second Special Session. (2) CITY. Hoover, Alabama. (3) CONSTITUTION.
The Constitution of Alabama of 1901. (4) COUNCIL. Hoover City Council. (5) SECTION 216. Section
216 to the Constitution of Alabama of 1901. (6) SPECIAL TAX. The ad valorem tax authorized
in Section 216 and levied and collected on taxable property in the city. (b) The city presently
levies and collects the special tax at a rate of $2.05 on each one hundred dollars (20.5 mills
on each dollar) of assessed value pursuant to Section 216 and Amendment 373 and an election
held in the city on May 8, 1990. Pursuant to a resolution adopted by the city council in accordance
with Amendment 373, the city proposes to increase the rate at which it may levy and collect
the special tax to a maximum rate, for any...
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