Code of Alabama

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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...
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45-34-230
Section 45-34-230 Expense allowance; salary. (a)(1) The Sheriff of Henry County shall receive
an additional expense allowance of three thousand five hundred dollars ($3,500) per annum,
payable in equal monthly installments. The expense allowance shall be in addition to all other
compensation, expense allowances, or benefits granted to the sheriff. (2) Beginning with the
next term of office, the expense allowance paid to the sheriff as provided in subdivision
(1) shall be null and void. In lieu thereof the sheriff shall receive an additional compensation
of three thousand five hundred dollars ($3,500) per annum. The compensation shall be in addition
to all other compensation, expense allowances, or benefits received. (b)(1) Commencing on
the first day of the month immediately following May 11, 2000, the Sheriff of Henry County
shall be entitled to an additional expense allowance in the amount of four thousand dollars
($4,000) per annum, which shall be in addition to all other expense...
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45-47-101
Section 45-47-101 Expense allowance. The County Superintendent of Education of Marion 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
salary, compensation, and allowances provided for by law and shall be paid out of the same
funds as his or her present compensation is paid. (Act 80-192, p. 268, § 1.)...
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45-13-100
Section 45-13-100 Expense allowance. In Clarke County, each member of the county board of education
is hereby entitled to an additional monthly expense allowance of seventy-five dollars ($75)
a month. The allowance shall be in addition to any and all other compensation, salary, or
expense allowance heretofore provided by law and shall be paid in equal monthly installments
out of the same funds as other compensation and expense allowances are paid to members. (Act
81-575, p. 960, §1.)...
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45-29-100
Section 45-29-100 Expense allowance. All members of the Fayette County Board of Education,
excluding the superintendent of education, shall receive one hundred dollars ($100) per month
expense allowance and twenty-five dollars ($25) for each day's attendance at official meetings
of the board. The expense allowance shall be in lieu of all other compensation, expense allowance,
or emoluments previously paid to board members. The expense allowance shall be paid out of
the county department of education general fund. All board of education meetings shall be
held in Fayette County. (Act 82-316, p. 429, §1.)...
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45-16-100
Section 45-16-100 Board of education - Expense allowance. In Coffee County, in lieu of any
and all other expense allowances of any nature whatsoever heretofore authorized, each member
of the county board of education shall be entitled to receive a total expense allowance of
two hundred dollars ($200) per month. Such expense allowance shall be payable from any available
educational funds and made in the same manner as compensation or salary received by school
board members. (Act 83-556, p. 854, §1.)...
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45-35-100
Section 45-35-100 Board of education expense allowance. The members of the Houston County Board
of Education shall be entitled to an expense allowance of three hundred dollars ($300) per
month. The expense allowance shall be in lieu of any other expense allowance, salary, or other
compensation, other than that provided by general law. The expense allowance shall be payable
from the public school funds of the county at the end of each month. (Act 83-712, p. 1156,
§1.)...
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45-38-100
Section 45-38-100 Meetings; expense allowance. All members of the Lamar County Board of Education,
excluding the superintendent of education, shall receive one hundred dollars ($100) per month
expense allowance and twenty-five dollars ($25) for each day's attendance at official meetings
of the board. The expense allowance shall be in lieu of all other compensation, expense allowance,
or emoluments previously paid to board members. The expense allowance shall be paid out of
the department of education general fund. All board of education meetings shall be held in
Lamar County. (Act 82-318, p. 431, §1.)...
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45-47-100
Section 45-47-100 Expense allowance. The members of the Marion County Board of Education shall
receive an additional expense allowance of two hundred fifty dollars ($250) per month to be
paid from public school funds of the county. The expense allowance provided by this section
shall be in addition to any and all other expense allowances, salary, and compensation provided
for by law. (Acts 1978, 2nd Sp. Sess., No. 108, p. 1825, § 1; Act 81-1126, 3rd Sp. Sess.,
p. 392, § 1.)...
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45-5-100.20
Section 45-5-100.20 Expense allowance. In Blount County, the members of the county board of
education are hereby granted 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
salary, compensation, and expense allowances provided for by law and shall be paid out of
the same funds as are used to pay other compensation of the board members. (Act 79-712, p.
1266, §1; Act 89-753, p. 1529, §1.)...
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