45-32-245
Section 45-32-245 Levy of tax; records and reporting; disposition of funds. (a) In addition to all other taxes imposed by law, there is hereby levied a privilege or license tax in the amount hereinafter prescribed against every person engaging in Greene County in the business of renting or furnishing any room or rooms, lodging, or accommodations, to any transient in any hotel, motel, inn, tourist court, 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 equal to one percent of the charge for such rooms, lodgings, or accommodations, including the charge for use of rental of personal property and services furnished in such room or rooms. (b) There are exempted from the tax levied by this section and from the computation of the amount of the tax levied or payable hereunder the following: Charges for property sold or services furnished which are required to be included in the tax levied by...
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45-44-150.11
Section 45-44-150.11 Parimutuel wagering; requirements for veterinarians, security force, and insurance. (a) The racing commission shall make rules governing, permitting, and regulating the wagering on greyhound dog races under the form of mutuel wagering by patrons known as parimutuel wagering, which method shall be legal to the extent that and so long as the same is carried on and conducted strictly in conformity with this part, and not otherwise. Only the persons, associations, or corporations receiving a license from the racing commission shall have the right or privilege to conduct this type of wagering and the licenses shall restrict and confine this form of wagering to a space within the race meeting grounds. All other forms of wagering on the result of the dog races shall continue to be illegal, and any or all wagering outside of the enclosure of such races, where such races shall have been licensed by the racing commission, shall be illegal. (b) No person or corporation shall...
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11-65-15
Section 11-65-15 Application for horse racing facility license. Any person desiring to obtain a horse racing facility license through issuance thereof by a commission, or through transfer of an outstanding license, shall file with the appropriate commission an application for such license. Such application shall be filed at the time and place prescribed by such commission and shall be in such form and contain such information as may be prescribed by such commission, including the following: (1) The name and address of such person; if a corporation, the state of its incorporation and the full name and address of each officer and director thereof; if a foreign corporation, whether it is qualified to do business in the state; and if a partnership or joint venture, the name and address of each general partner thereof; (2) The name, and every address for the period of five years immediately preceding the date of such application, of each stockholder or member of such corporation, or each...
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11-65-6
Section 11-65-6 Incorporation of commission. The five persons initially designated as members of a commission shall become a corporation with the power and authority provided in this chapter by proceeding according to the provisions of this chapter. To become a corporation, the persons so designated shall present to the Secretary of State an application signed by them which shall contain the following: (1) A statement that the applicants propose to incorporate a commission pursuant to this chapter; (2) The name and principal residence of each of the applicants; (3) The date on which each applicant who is not an ex officio member was appointed as a member and the expiration date of the term for which he was appointed; (4) The term of office for each applicant who is an ex officio member; (5) The name of the proposed corporation, which shall be "The _____ [name of the sponsoring municipality] Racing Commission"; (6) The location of the principal office of the proposed corporation, which...
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45-44-151.05
Section 45-44-151.05 Construction of part. This part shall be liberally construed to expand the opportunity of patrons of the Macon County racetrack to wager on televised racing events conducted at other racetracks and to participate in combined pools with respect to such events. Nothing in this part shall be construed to authorize, or make lawful, off-track betting or gambling of any kind at any location in the State of Alabama other than a racetrack where parimutuel wagering on live racing may be lawfully conducted. (Act 96-649, p. 1038, § 7.)...
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45-32-246.04
Section 45-32-246.04 Collection of taxes. (a) The taxes levied by this part shall be collected by the Department of Revenue of the State of Alabama, at the same time and along with the collection by that department of taxes levied and collected for the State of Alabama under the provisions of the state sales tax law and the state use tax law, and all acts amendatory thereof or supplementary thereto. All reports now required to be made to the Commissioner of Revenue hereunder shall, on request made to the Department of Revenue, be made available for inspection by the Greene County Commission or its designated agent, at reasonable times during business hours. The State Department of Revenue shall prepare and distribute such reports, forms, and other information as may be necessary for the collection of the county taxes levied by this part, and shall have all the authority and duties in connection with such taxes as are now given by law to the Department of Revenue or the Commissioner of...
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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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-190.htm - 43K - Match Info - Similar pages
45-30-240.70
Section 45-30-240.70 Budgetary operations and functions. (a) The Tax Assessor of Franklin County is hereby authorized to take the necessary action to merge the budgetary operations and functions of his or her office. Hereafter, the office shall be financed on a pro rata share basis from the proceeds of state, county, and municipal ad valorem taxes collected in the county. This section is not intended to affect any other county office. (b) The provisions of this section are supplemental. It shall be construed in pari materia with other laws regulating the tax assessor's office in Franklin County; however, those laws or parts of laws which are in direct conflict or inconsistent herewith are hereby repealed. (Act 88-415, p. 613, §§1, 2; Act 88-564, p. 884, §§1, 2.)...
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45-32-150.01
Section 45-32-150.01 Qualifications of members. (a) The members of the commission shall be qualified electors of Greene County and not less than 21 years of age, who shall have resided in the State of Alabama for a period of five years next preceding their appointment. Each commissioner shall take the same constitutional oath of office as other county officers, and shall give bond payable to the county in the amount of five thousand dollars ($5,000), conditioned that he or she shall faithfully and properly perform the duties of his or her office. The premiums on such bonds shall be paid by the commission. The commission may employ such assistance and employees as may be necessary who shall be paid out of funds deposited in the county treasury to the credit of the racing commission. (b) A member of the racing commission may not be an official member of any board of directors, or person financially interested in any race track or race meeting licensed by the commission, nor shall he or...
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45-45-242.01
Section 45-45-242.01 Budgetary operations and functions. (a) The Tax Assessor and Tax Collector of Madison County, respectively, shall each be responsible for the budgetary operations and functions of his or her office. The expenses of each office shall be financed on a pro rata share basis from the proceeds of any state, county, and municipal ad valorem taxes collected in the county in the same manner as the salary of the tax assessor or tax collector are paid pursuant to Section 40-6A-2. Any funds retained by each office pursuant to this section shall be used solely for the operation of each office, respectively, subject to approval of the budget for the office by the county commission in the same manner as the budget is currently approved. (b) The provisions of this section are supplemental. It shall be construed in pari materia with other laws regulating the office of the Tax Assessor or Tax Collector in Madison County; however, those laws or parts of laws which are in direct...
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