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45-46-242.02
Section 45-46-242.02 Payment of tax. The tax levied by the county commission pursuant to this
subpart shall be collected by the State Department of Revenue or otherwise as provided by
resolution of the county commission at the same time and in the same manner as state sales
and use taxes are collected. On or prior to the date the tax is due, each person subject to
the tax shall file with the department a report in the form prescribed by the department.
The report shall set forth, with respect to all sales and business transactions that are required
to be used as a measure of the tax levied pursuant to this subpart, a correct statement of
the gross proceeds of all the sales and gross receipts of all business transactions. The report
shall also include items of information pertinent to the tax as the department may require.
Any person subject to the tax levied pursuant to this subpart may defer reporting credit sales
until after their collection, and in that event, the person shall...
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45-49-235.12
Section 45-49-235.12 Forfeiture of cash or security. All forfeitures of cash or other security
deposited with the clerk of any court, and all deposits otherwise retained pursuant to this
part shall be paid over to the Mobile County Pretrial Release and Jail Diversion Fund hereby
created, to be used to implement this part. (Act 91-647, p. 1219, § 13.)...
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13A-11-75
Section 13A-11-75 Permit to carry pistol in vehicle or concealed on person - Issuance; fee;
revocation; release of information. (a)(1)a. The sheriff of a county, upon the application
of any person residing in that county, within 30 days from receipt of a complete application
and accompanying fee, shall issue or renew a permit for such person to carry a pistol in a
vehicle or concealed on or about his or her person within this state for one- to five-year
increments, as requested by the person seeking the permit, from date of issue, unless the
sheriff determines that the person is prohibited from the possession of a pistol or firearm
pursuant to state or federal law, or has a reasonable suspicion that the person may use a
weapon unlawfully or in such other manner that would endanger the person's self or others.
In making such determination, the sheriff may consider whether the applicant: 1. Was found
guilty but mentally ill in a criminal case. 2. Was found not guilty in a criminal case...
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14-8-44
Section 14-8-44 Construction of article generally; effect of article upon existing programs
operating or functioning pursuant to local law. The provisions of this article are cumulative
and shall not be construed to repeal or supersede any laws not directly inconsistent herewith.
It is specifically provided that any work release program in operation or functioning pursuant
to any local law on August 24, 1976, may be continued pursuant to such local law and shall
not be affected in any way by this article. The county conducting such program may, however,
at its option convert the program to a program to be governed by this article. (Acts 1976,
No. 637, p. 883, §16.)...
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45-10-170.44
Section 45-10-170.44 Violations. (a) Any violation of this subpart shall constitute a public
nuisance subject to a civil fine of fifty dollars ($50) per day not to exceed three thousand
dollars ($3,000) to be assessed by the county commission. Any person assessed a fine pursuant
to this section may pay the fine to the county commission or request, within 30 days of receipt
of the citation, a due process hearing before the county commission or a hearing officer appointed
by the county commission on the validity of the citation. An order of the county commission
or its hearing officer finding a violation and an assessment of a civil fine shall be final
within 30 days thereof unless appealed to the Circuit Court of Cherokee County based upon
the record of the due process hearing. Any fine due and owing shall be considered a debt owed
to the county commission and shall be enforceable by civil action in the same manner as any
other debt. The person or entity owing the fine shall be liable...
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45-17-243
Section 45-17-243 Definitions. (a) The following words, terms, and phrases, as used in this
part, shall have the following respective meanings except where the context clearly indicates
a different meaning: (1) AUTHORITY. The Shoals Economic Development Authority, an agency or
instrumentality of the county and Lauderdale County created pursuant to Subpart 1 and Act
95-409, and includes its successors and assigns, if any, and any agency or instrumentality
that may succeed to its functions. (2) CODE. The Code of Alabama 1975, and all amendments
thereto. (3) COMMITTEE. The Shoals Industrial Development Committee, an agency or instrumentality
of the county and Lauderdale County, created pursuant to Part 2 (commencing with Section 45-17-91.20)
of Article 9, and includes any agency or instrumentality that may succeed to its functions.
(4) COUNTY. Colbert County in the State of Alabama. (5) LAUDERDALE COUNTY. Lauderdale County
in the State of Alabama. (6) SHOALS ECONOMIC DEVELOPMENT FUND....
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45-22-243.37
Section 45-22-243.37 Charge for collection. The Department of Revenue shall charge Cullman
County for collecting the tax levied pursuant to this subpart in an amount or percentage of
total collections as may be agreed upon by the commissioner and the Cullman County Commission.
The charge shall not exceed five percent of the total amount of the tax collected in the county.
The charge may be deducted each month from the gross revenues from the tax before certification
of the amount of the proceeds due Cullman County for that month. The Commissioner of Revenue
shall pay into the State Treasury all amounts collected under this subpart, as the tax is
received by the department, on or before the first day of each successive month. The commissioner
shall certify to the Comptroller the amount collected and paid into the State Treasury for
the benefit of Cullman County during the month immediately preceding the certification. The
Comptroller shall issue a warrant each month payable to the...
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45-36-20
Section 45-36-20 Charge of classification for incorporated municipalities. (a) Notwithstanding
any other provision of law, including, but not limited to, Chapter 2A of Title 28, and pursuant
to authority granted by Section 104 of the Constitution of Alabama of 1901, the electors of
an incorporated municipality located in Jackson County with a population of 2,500 or more
inhabitants may change its classification from dry to wet or wet to dry by a municipal option
election as provided by this section. (b)(1) Upon petition of 25 percent of the number of
voters voting in the last general election of the municipality having a population of 2,500
or more inhabitants being filed with the city or town clerk or governing body of the municipality,
the governing body shall call a municipal option election for the municipality to determine
the sentiment of the people as to whether alcoholic beverages may be legally sold or distributed
in the municipality. The petition for the municipal option...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36-20.htm - 4K - Match Info - Similar pages
45-39-92.40
Section 45-39-92.40 Definitions. For the purposes of this subpart, the following terms shall
have the respective meaning ascribed by this section: (1) AUTHORIZED MUNICIPALITIES. The Cities
of Sheffield, Tuscumbia, Muscle Shoals, Cherokee, Littleville, Leighton, Florence, Rogersville,
Killen, Anderson, Lexington, St. Florian, and Waterloo. (2) COUNTY. Lauderdale County which
is authorized to levy excise taxes pursuant to this subpart. (3) DISTRIBUTOR. Any person who
engages in the selling of gasoline or motor fuel in this state by wholesale domestic trade,
but shall not apply to any transaction of such distributor in interstate commerce. (4) GASOLINE.
Gasoline, naphtha, and other liquid motor fuels or any device or substitute therefor commonly
used in internal combustion engines; provided, that such term shall not be held to apply to
those products known commercially as kerosene oil, fuel oil, or crude oil when used for lighting,
heating, or industrial purposes. (5) LOCAL PUBLIC...
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45-40-245.02
Section 45-40-245.02 Collection and enforcement. Any tax to be collected pursuant to this subpart
shall constitute a debt due the county as provided by law. The tax, together with interest
and penalties with respect thereto, shall constitute and be secured by a lien upon the property
of any person from whom the tax is due or who is required to collect the tax. All of the provisions
of the revenue laws of this state which apply to the enforcement of liens for license taxes
due this state shall apply fully to the collection of any tax collected pursuant to this subpart,
and the county commission, or its designee, shall collect the tax and enforce the tax and
shall have and exercise for the collection and enforcement all rights and remedies that the
State of Alabama or the State Department of Revenue has for the collection of the state sales
tax. The county commission shall have full authority to employ counsel, including the county
attorney, as it deems necessary from time to time to...
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