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45-22-243.01
Section 45-22-243.01 Levy of sales tax. (a) There is hereby levied in Cullman County, in addition
to all other taxes of every kind now imposed by law, and to collect as herein provided, a
privilege or license tax on account of the business activities and in the amount to be determined
by the application of rates against gross sales or gross receipts, as the case may be, as
follows: (1) Upon every person, firm, or corporation (including the State of Alabama, the
University of Alabama, Auburn University, and all other institutions of higher learning in
the state, whether such institutions be denominational, state, county, or municipal institutions,
any association or other agency or instrumentality of such institutions) engaged or continuing
within the county in the business of selling at retail any tangible personal property whatsoever,
including merchandise and commodities of every kind and character (not including, however,
bonds or other evidences of debts or stock, nor sales of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.01.htm - 8K - Match Info - Similar pages
45-25-71.02
Section 45-25-71.02 Composition of commission; powers, duties, and authorities. (a) The DeKalb
County Commission is continued as currently constituted. The DeKalb County Commission shall
continue to be composed of four members elected as provided in Section 45-25-70.01 and a president
elected from the county at large. The president shall serve a term concurrent with the term
of the members of the county commission as provided by law. (b)(l) The President of the DeKalb
County Commission shall be the presiding officer of the commission and shall have the same
power and authority as other members of the commission in passing upon all questions and discussions
and may vote on all business that comes before the commission. The president shall also have
any other authority provided by the law for the chair of a county commission in this state.
(2) The President of DeKalb County Commission, before entering into the duties of the office,
shall make and enter into a surety bond in an amount not...
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45-8-241
Section 45-8-241 Purpose; license or privilege fee; enforcement; exemption for religious practices.
(a) This section shall apply only to Calhoun County, Alabama, and to no other county. (b)
As used in this section, the following words and terms shall, except as otherwise provided
in this section, have the following meanings hereby ascribed to them: "the county"
means Calhoun County, Alabama; "the governing body" means the governing body of
Calhoun County, Alabama, whether it be a county commission, board of revenue, or other governing
body; "person" includes any natural person, partnership, corporation, firm, association,
trust, estate or other entity; and "business" includes all activities engaged in,
or caused to be engaged in, by any person with the object of gain, profit, benefit, or advantage,
either direct or indirect to such person; "license or privilege fee" shall not include
any sales or use tax. (c) The purposes of this section are to equalize the burden of taxation
by...
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8-34-1
Section 8-34-1 Definitions. As used in this chapter, the following terms shall have the following
meanings: (1) DEALER. Any person, corporation, or partnership that engages in the business
of purchasing precious items for the purpose of reselling such items in any form. A dealer
does not include a manufacturer, retail merchant, pawnbroker licensed by the Alabama State
Banking Department, or person in the wholesale business. (2) LOCAL LAW ENFORCEMENT AGENCY.
The chief of police for businesses located within the jurisdiction of a municipality and the
county sheriff for businesses located outside the jurisdiction of a municipality. (3) PERMANENT
PLACE OF BUSINESS. A fixed premises either owned by the dealer or leased by the dealer for
at least one year. (4) PRECIOUS ITEM. Any of the following: a. An article made in whole or
in part of gold, silver, or platinum. b. Precious or semiprecious stones or pearls whether
mounted or unmounted. (5) PURCHASE. The acquisition of a precious item or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-34-1.htm - 1K - Match Info - Similar pages
11-43-12
Section 11-43-12 Aldermen, employees, etc., not to be interested, etc., in municipal contracts,
etc.; penalty. (a) No alderman or officer or employee of the municipality shall be directly
or indirectly interested in any work, business or contract, the expense, price or consideration
of which is paid from the treasury, nor shall any member of the council or officer of the
municipality be surety for any person having a contract, work or business with such municipality
for the performance of which a surety may be required. (b) Any person who violates any of
the provisions of this section shall be guilty of a misdemeanor and, on conviction thereof,
shall be fined not less than $50.00 nor more than $1,000.00, and may also be sentenced to
hard labor for the county for not more than six months. (Code 1907, §1194; Acts 1909, No.
200, p. 197; Code 1923, §§1910, 5084; Code 1940, T. 37, §§414, 432.)...
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11-81-32
Section 11-81-32 Issuance of duplicates for lost, mutilated or destroyed bonds. Whenever it
shall be made to appear to the governing body of any municipality or county by clear and satisfactory
evidence that any bond of said municipality or county bearing interest has been lost, destroyed
or mutilated so that the same is not held by any person as his property, then such municipality
or county shall issue a duplicate of such lost, destroyed or mutilated bond in like amount,
bearing like interest and executed and marked in like manner as the bond so proved to have
been lost, destroyed or mutilated. But the owner of such lost, destroyed or mutilated bond
shall first execute a penal bond in double the amount of the bond sought to be replaced together
with the amount of interest which has or might thereafter accrue thereon with some surety
company qualified to do business in the State of Alabama, to be approved by the governing
body of said municipality or county and payable to said...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-81-32.htm - 1K - Match Info - Similar pages
2-30-24
Section 2-30-24 Authorization and procedure for condemnation of lands for experimental work
in forestry. In the event any lands are approved by the Director of the Alabama Agricultural
Experiment Station of Auburn University as suitable for experimental work in forestry and
any county, municipality, person, firm, corporation or Auburn University is willing to pay
the purchase price of said property that it may be donated to such public use and the person
owning the same is unwilling to convey the same to Auburn University at a reasonable purchase
price, the Governor may proceed to have the same condemned for such public use in the name
of the State of Alabama as provided in Chapter 1 of Title 18 of this Code; provided, that
no condemnation process authorized by this section shall be begun until the county, municipality,
person, firm, corporation or Auburn University undertaking to pay the purchase price shall
have entered into an agreement prepared by the Attorney General to promptly...
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45-1-243.01
Section 45-1-243.01 Authorization of levy of sales tax. (a) The governing body of the county
is hereby authorized to levy and impose in the county, in addition to all other taxes of every
kind now imposed by law, and to collect as herein provided, a privilege or license tax on
account of the business activities and in the amount to be determined by the application of
rates against gross sales or gross receipts, as the case may be, as follows: (1) Upon every
person, firm, or corporation (including the State of Alabama, the University of Alabama, Auburn
University, and all other institutions of higher learning in the state, whether such institutions
be denominational, state, county, or municipal institutions, any association or other agency
or instrumentality of such institutions) engaged or continuing within the county in the business
of selling at retail any tangible personal property whatsoever, including merchandise and
commodities of every kind and character (not including, however,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-1-243.01.htm - 8K - Match Info - Similar pages
45-10-244.01
Section 45-10-244.01 Authorization of levy of sales tax. (a) The governing body of the county
is hereby authorized to levy and impose in the county, in addition to all other taxes of every
kind now imposed by law, and to collect as herein provided, a privilege or license tax on
account of the business activities and in the amount to be determined by the application of
rates against gross sales or gross receipts, as the case may be, as follows: (1) Upon every
person, firm, or corporation, (including the State of Alabama, the University of Alabama,
Auburn University, and all other institutions of higher learning in the state, whether such
institutions be denominational, state, county, or municipal institutions, any association
or other agency or instrumentality of such institutions) engaged or continuing within the
county in the business of selling at retail any tangible personal property whatsoever, including
merchandise and commodities of every kind and character, (not including,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-10-244.01.htm - 8K - Match Info - Similar pages
45-19-241
Section 45-19-241 Annual licensure or privilege fee. (a) This part shall apply only to Coosa
County, Alabama. (b) As used in this section, the following words and terms shall have the
meanings ascribed to them as follows: (1) BUSINESS. All activities engaged in, or caused to
be engaged in, by any person with the object of gain, profit, benefit, or advantage, either
direct, or indirect to the person. (2) LICENSE OR PRIVILEGE FEE. Any fee levied or imposed
by this section and shall not include, or be in lieu of, any sales or use tax. (3) PERSON.
Any natural person, partnership, corporation, firm, association, trust, estate, or other entity.
(c) The purpose and intent of this section is both to equalize the burden of taxation by authorizing
the county to impose a license or privilege fee upon persons now engaging in certain business
that are not paying any license fee or tax to either the state or county for the privilege,
and to generate additional revenue for the county by imposing an...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-19-241.htm - 3K - Match Info - Similar pages
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