45-41-244.110
Section 45-41-244.110 Additional sales and use tax authorized. (a) This section shall only apply to those areas outside the corporate limits of the Cities of Auburn, Opelika, and Phenix City in Lee County. (b) As used in this section, state sales and use tax means the tax imposed by the state sales and use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c) Subject to the approval of the majority of the electors voting at a referendum held for such purposes, the Lee County Commission may levy a one percent sales and use tax against gross sales, use, storage, or other consumption subject to the state sales or use taxes levied by subdivision (1) of Section 40-23-2, subdivision (2) of Section 40-23-2, and subsection (a) of Section 40-23-61, outside the corporate limits of the Cities of Auburn, Opelika, and Phenix City. The gross proceeds of all sales and use of products or services which are presently...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.110.htm - 6K - Match Info - Similar pages
45-43-241
Section 45-43-241 Ad valorem tax authorized. (a) Pursuant to subsection (f) of Amendment 373 to the Constitution of Alabama of 1901, the Lowndes County Commission, in addition to any other tax, may levy an ad valorem tax in the amount of three mills on each dollar of taxable property in the county. The tax herein authorized, if levied, shall begin on the tax year beginning October 1, 2003. The revenue from the additional tax shall be paid to the county general fund to be used for county general fund purposes by the county commission, including, but not limited to, funding the E911 system and fire departments and fire protection. (b) The increase in the rate of the tax as provided by this section is subject to the approval of a majority of the qualified electors of the county who vote on the proposed increase at the next general, primary, constitutional, or special election held for that purpose. (Act 2002-326, p. 895, § 1; Act 2002-327, p. 895, § 1.)...
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45-44-241
Section 45-44-241 Ad valorem taxation for educational purposes. (a)(1) Pursuant to subsection (f) of Amendment 373 to the Constitution of Alabama of 1901, and a resolution heretofore adopted by the County Commission of Macon County after a public hearing, the county commission is hereby authorized to levy, in addition to any and all other taxes heretofore levied, an additional ad valorem tax in the amount of 10 mills on each dollar of taxable property in the county. The revenues from the tax shall be paid to the county board of education to be used for general educational purposes. (2) The increase in the rate of tax as provided in this subsection is subject to the approval of a majority of the qualified electors who vote on the proposed increase at a special election called and held for such purposes pursuant to subsection (f) of Amendment 373 to the Constitution of Alabama of 1901. (b)(1) Pursuant to subsection (f) of Amendment 373 to the Constitution of Alabama of 1901, the Macon...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-241.htm - 1K - Match Info - Similar pages
45-13-210
Section 45-13-210 Motor vehicle tags; fees. (a) This section shall only apply in Clarke County. (b)(1) For each motor vehicle as defined in Section 40-12-240, excluding any trailer qualifying for a utility trailer tag, the Clarke County Commission may levy an additional annual fee of twenty-five dollars ($25) to be collected by the Clarke County License Commissioner for each motor vehicle tag in the county. (2) The additional annual fee authorized by subdivision (1) shall become due at the same time the state license and registration fee becomes due pursuant to Section 32-6-61, provided that the additional annual fee is not collected more than once in a 12-month period per vehicle. (c) Any person who is 65 years of age or older, upon verified proof of age, shall be granted an exemption from payment of the additional annual fee levied pursuant to subdivision (1) of subsection (b) for one motor vehicle tag. (d) The funds collected pursuant to this section shall be deposited into the...
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45-41-241
Section 45-41-241 Ad valorem tax authorized. (a) Pursuant to subsection (f) of Amendment 373 to the Constitution of Alabama of 1901, and a resolution heretofore adopted by the county commission of Lee County after a public hearing, the county commission is hereby authorized to levy, in addition to any and all other taxes heretofore levied, an additional ad valorem tax in the amount of 5 mills on each dollar of taxable property outside the corporate limits of the cities of Auburn and Opelika. The revenues from the tax shall be paid to the county general fund. (b) The increase in the rate of the tax as provided herein is subject to the approval of a majority of the qualified electors of the area affected who vote on the proposed increase at a special election called and held for such purposes pursuant to the provisions of subsection (f) of Amendment 373 to the Constitution. (Act 91-350, p. 673, §§1, 2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-241.htm - 1K - Match Info - Similar pages
45-49-170.01
Section 45-49-170.01 Rulemaking authority relating to certain landscaping and commercial development. (a) The Mobile County Commission is hereby authorized and empowered to promulgate and implement such rules and regulations relating to the landscaping and commercial development in or adjacent to approved residential subdivision developments as it deems feasible and necessary to protect the property owners in such subdivisions. (b) The Mobile County Attorney shall petition the Circuit Court of Mobile County for injunctive relief against any subdivision developer or landowner who fails to comply with any rule or regulation implemented under subsection (a). (Act 85-489, p. 483, §§ 1, 2.)...
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22-30-16
Section 22-30-16 Responsibilities of hazardous waste storage and treatment facility and hazardous waste disposal site operators. (a) The department, acting through the commission, is authorized to promulgate rules and regulations establishing such standards, applicable to owners and operators of hazardous waste treatment, storage or disposal facilities as may be necessary to protect human health or the environment. In establishing such standards, the department may, where appropriate, distinguish in such standards between requirements appropriate for new facilities and for facilities in existence on the date of promulgation of such regulations. Such standards shall include but not be limited to the following: (1) Unless exempted from regulation by this chapter or rules promulgated under authority of this chapter, obtaining a permit from the department or interim status for each treatment, storage or disposal facility; (2) Assuring that all hazardous wastes are stored, treated or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-30-16.htm - 7K - Match Info - Similar pages
45-25-90
Section 45-25-90 DeKalb County Community Development Commission. (a) There is created the DeKalb County Community Development Commission which shall be authorized to receive, and by majority vote to distribute, any funds in the Community Development Fund created herein for the purposes of promoting economic development, education, conservation, and fire protection. These funds shall be expended in each House of Representatives district in DeKalb County in accordance with the percentage of the population in DeKalb County that each district encompasses. The commission shall be comprised of the following members: (1) The Judge of Probate of DeKalb County or his or her designee, whose term shall coincide with the term of the judge of probate. (2) A person appointed by the state senator representing DeKalb County, whose term shall coincide with the term of the senator, or until replacement. (3) A person appointed by the House of Representatives member, who represents a majority of the...
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45-30-90
Section 45-30-90 Franklin County Community Development Commission; Community Development Fund. (a) There is hereby created the Franklin County Community Development Commission which shall be authorized to receive and by majority vote to distribute any funds in the Community Development Fund created herein for the purposes of promoting economic development, education, conservation, and fire protection. The commission may also expend funds for the purposes authorized in Section 29-2-120. The commission shall be comprised of the following members: (1)a. For the first two years of the legislative quadrennium the mayor of the largest municipality in Franklin County. b. For the last two years of the legislative quadrennium the mayor of the second largest municipality in Franklin County. (2) A person appointed by each senator representing a portion of Franklin County whose term shall coincide with the term of the senator or until replacement. (3) A person appointed by each House of...
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45-46-210.01
Section 45-46-210.01 Additional issuance fee for motor vehicle tags. (a)(1) For purposes of this section, the term motor vehicle means a motor vehicle as defined in Section 40-12-240, excluding any trailer qualifying as a utility trailer. (2) The Marengo County Commission may levy an additional annual issuance fee, not to exceed five dollars ($5), for each motor vehicle tag issued in the county or otherwise subject to ad valorem taxation by the county unless specifically exempted therefrom. (3) The additional fee authorized by this section shall become due at the same time the state license and registration fee becomes due pursuant to Section 32-6-61, provided that the additional annual fee is not collected more than once in a 12-month period per vehicle. (4) Any fee levied pursuant to this section may be removed at the discretion of the taxing authority provided the removal does not affect any contractual obligation. (b) Any person who is 65 years of age or older, upon verified proof...
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