40-6-3
Section 40-6-3 Life tenure; compensation; cost-of-living increase. (a) Every supernumerary
official shall serve for life and shall receive from the county governing body, in equal monthly
installments on the first of each month, or in such installments as other county officials
or employees are paid, an annual salary as follows: (1) For 12 years' service the official
shall receive 60 percent of the average compensation during the last four years served as
an official charged with assessing and collecting ad valorem taxes. (2) For 14 years' service
the official shall receive 65 percent of the average compensation. (3) For 16 years the official
shall receive 70 percent of the average compensation. (4) For 18 or more years the official
shall receive 75 percent of the average compensation; provided, however, no person shall receive
more than forty-nine thousand six hundred dollars ($49,600) per year. The county governing
body may, by majority vote of the membership, elect to increase or...
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45-17-21
Section 45-17-21 Beer tax distribution. (a) Any law to the contrary notwithstanding, in Colbert
County, the proceeds of the beer tax collected pursuant to Article 5B, commencing with Section
28-3-190, of Chapter 3 of Title 28, shall be distributed as follows: One cent ($.01) per 12
fluid ounces or fractional part thereof on all beer sold within the county shall be paid to
the probate judge and the proceeds shall be distributed by the probate judge as follows: (1)
Two-fifths to the hospital fund of the county; (2) One-tenth to the county board of education
for the benefit of the schools outside of the Cities of Sheffield, Tuscumbia, and Muscle Shoals;
(3) One-tenth to the Sheffield Board of Education for the benefit of the schools of Sheffield;
(4) One-tenth to the Tuscumbia Board of Education for the benefit of the schools of the City
of Tuscumbia; (5) One-tenth to the Muscle Shoals Board of Education for the benefit of the
schools of Muscle Shoals; (6) And, one-fifth to the general...
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45-37A-152
Section 45-37A-152 Ad valorem taxes authorized. (a) The governing body of the City of Fairfield
in Jefferson County may levy and collect an additional ad valorem tax at a rate not exceeding
15 mills per each dollar on the value of the taxable property within the city, the proceeds
of which tax shall be used exclusively for public educational purposes, provided the rate
of such tax, the time it is to continue, and the purpose thereof shall have been first submitted
to a vote of the qualified electors of the City of Fairfield and voted for by a majority of
those voting at such election. The additional taxes levied and imposed by this section shall
become effective October 1, 1986, upon referendum approved by a majority of the qualified
electors of the municipality, called by the municipal governing body at the next special,
local, or statewide referendum, as provided by law and Amendment 373 to the Constitution of
Alabama of 1901, as amended. Such proceeds shall be collected at the same...
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45-37A-54.30
Section 45-37A-54.30 Study commission. (a) There is created a study commission of nine members,
to be appointed as follows: (1) Six members appointed by the Mayor of the City of Birmingham
in Jefferson County. (2) One member appointed by the Speaker of the Alabama House of Representatives.
(3) One member appointed by the Lieutenant Governor of the State of Alabama. (4) One member
appointed by the Governor of the State of Alabama. (b) The chair and vice chair of the commission
shall be elected at the first meeting by the members of the commission. The commission shall
study all facets concerning the feasibility of building a domed stadium in the City of Birmingham
in Jefferson County. (c) Upon the request of the chair, the Secretary of the Senate and the
Clerk of the House shall provide the clerical assistance necessary for the work of the commission.
The commission shall be ongoing and may report its initial findings, conclusions, and recommendations
to the Legislature not later than...
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45-48-121.01
Section 45-48-121.01 Applicability. This part shall apply to all officials and employees in
the service of the county or any board paid by the Marshall County Commission or an agency
or instrumentality thereof, except: (1) Persons holding elective offices. (2) Members of appointive
boards, commissions, and committees. (3) All employees of the county board of education. (4)
Independent contractors. (5) Any person whose employment is subject to the approval of the
United States Government or any agency thereof. (6) All employees of the Marshall County Health
Care Authority. (7) The county engineer and assistant county engineer, whose compensation
shall be set according to the State Department of Transportation pay scale. (Act 82-206, p.
242, § 3; Act 91-296, p. 554, § 1; Act 2003-226, p. 573, § 1.)...
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40-12-268
Section 40-12-268 Other taxes precluded. The registration fee or license tax herein required
to be paid on motor vehicles shall be in lieu of all other privilege or license taxes which
the state or any county or municipality thereof might impose, where the motor vehicle is used
by the owner; provided, that only one such license tax can be levied and collected on one
and the same motor vehicle for one and the same period of time; provided further, that incorporated
cities and towns are hereby authorized to collect a reasonable license or privilege tax on
motor vehicles used for carrying passengers or freight for hire. (Acts 1935, No. 194, p. 256;
Code 1940, T. 51, §711.)...
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40-12-47
Section 40-12-47 Amusement parks. Owners and operators of permanent amusement parks which shall
be open for the public for not more than five months of each year may be exempted from payment
of the license or privilege taxes on amusements or entertainments licensed by this title;
provided, that they take out and pay for a license to operate a permanent amusement park at
the following rates: In cities or towns of less than 5,000 inhabitants, or within five miles
thereof, $25; in cities or towns of 5,000 inhabitants and less than 15,000 inhabitants, or
within five miles thereof, $50; in cities of 15,000 and less than 25,000 inhabitants, or within
five miles thereof, $100; in cities of 25,000 or more inhabitants, or within five miles thereof,
$200. The provision of this title permitting the payment of a half-year license after April
1 shall not apply to this section. No license shall be paid under this section by any town
or city which itself owns and operates an amusement park. (Acts...
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45-27-71.02
Section 45-27-71.02 Monthly expense allowance; additional compensation. (a) On July 1, 1991,
the chair and associate commissioners of the County Commission of Escambia County shall be
entitled to receive a monthly expense allowance in the amount of three hundred dollars ($300)
to be paid from the county general fund. The expense allowance shall be in addition to all
other compensation, expense allowances, or benefits granted to the chair and associate commissioners.
(b) Beginning after the next election, the expense allowance paid to the chair and associate
commissioners as provided in sup section (a), shall be null and void. In lieu thereof the
chair and associate commissioners shall receive an additional monthly compensation of three
hundred dollars ($300). The compensation shall be in addition to all other compensation expense
allowances or benefits received. (Act 91-177, p. 236, §§1, 2.)...
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45-41-244.20
Section 45-41-244.20 Levy of taxes paralleling state sales and use taxes. There is hereby levied
in that part of Lee County outside the corporate limits of the Cities of Auburn, Opelika,
and Phenix City in addition to all other taxes now imposed by law special county privilege
license and excise taxes paralleling state sales and use taxes. In that part of Lee County
lying outside the corporate limits but within the police jurisdiction of the City of Phenix
City, such tax shall be levied in the manner and at one-half the rate of such tax in that
part of Lee County outside the corporate limits of Auburn and Opelika, in which latter area
the tax shall be levied in the manner and at the rates hereafter prescribed: (1) Upon every
person, firm, or corporation engaged or continuing within that part of Lee County outside
the police jurisdictions of the Cities of Auburn, Opelika, and Phenix City in the business
of selling at retail any tangible personal property whatsoever, including...
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11-52-50
Section 11-52-50 Authorized; adoption, approval, etc., of plat therefor; agreements between
planning commission and landowners as to releases of claims for damages or compensation for
reservations; abandonment of reservations. Any municipal planning commission is empowered,
after it shall have adopted a major street plan of the territory within its subdivision jurisdiction
or of any major section or district thereof, to make or cause to be made, from time to time,
surveys for the exact location of the lines of a street or streets in any portion of such
territory and to make a plat of the area or district thus surveyed, showing the land which
it recommends be reserved for future acquisition for public streets. The commission, before
adopting any such plat, shall hold a public hearing thereon, notice of the time and place
of which, with the general description of the district or area covered by the plat, shall
be given not less than 10 days previous to the time fixed therefor by one...
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