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45-23-241
Section 45-23-241 Sales and use tax for schools. (a) In order to provide funds for the benefit
of public schools in Dale County, there is hereby levied in each separate school district
in Dale County, and shall be assessed and collected in each separate school district, a sales
and use tax generally paralleling the sales and use tax of the State of Alabama, which sales
and use tax shall be in addition to any and all other county taxes heretofore or hereafter
authorized by law in Dale County for school purposes. The sales and use tax so levied in each
school district in Dale County shall be subject to all the exemptions and exclusions contained
in the state sales and use tax, except that the rate thereof shall be one-fourth the rate
of the state sales and use tax. (b) A tax shall be levied in each separate school district
in Dale County but there may be excluded from the levy and collection of any tax, in whole
or in part, in the discretion of its governing body, any sales or use which...
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45-27-240
Section 45-27-240 Creation; composition; oath; compensation. (a) There shall be in Escambia
County a county board of equalization and adjustment, to consist of three members, each of
whom shall have been a resident of the county for at least five years. (b) The county board
of equalization as now constituted is hereby abolished and the duties of the board are transferred
to the county board of equalization and adjustment. (c) The board shall be composed of three
members appointed as provided in this section to serve four-year terms. During the month of
August, 2005, and during the month of August of each fourth year thereafter, the county commission
of the county and the county board of education shall each appoint one person to membership
on the county board of equalization and adjustment. During the month of August, 2005, and
during the month of August of each eighth year thereafter, the governing body of the City
of Atmore shall appoint one person to membership on the county board...
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45-37-243.02
Section 45-37-243.02 Levy of tax. (a) As used in this section, the following terms have the
meanings here given them: (1) COUNTY. Any county now or hereafter subject to this subpart.
(2) COUNTY GOVERNING BODY. The county board of revenue, the county commission, or other like
body of the county. (3) DIRECTOR OF COUNTY DEPARTMENT OF REVENUE. The director of the county
department of revenue, the license commissioner, or judge of probate of the county, or any
other public officer performing like duties in the county. (4) SECTION 3 AS AMENDED IN 1979.
Section 3 as amended by the 1979 amendment. (5) STATE ORIGINAL UNBROKEN PACKAGE POLICY. The
state policy in effect when the original Section 3 of Act 388 of the 1965 Regular Session
was approved in August 1965, prohibiting licensees from selling or keeping for sale liquor
or wine except in an original unbroken package. (6) THE 1979 AMENDMENT. The act the Legislature
of Alabama adopted during its Regular Session of 1979 amending the original...
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45-49-171.44
Section 45-49-171.44 Funding - Additional revenues. The county commission also shall obligate
such additional revenues from the General Fund of Mobile County in the amount of any oil and
gas severance tax revenues being held in escrow designated for Mobile County and collected
pursuant to Act 79-434 and Act 80-708, and in the amount of any funds transferred from the
License Commissioner of Mobile County to the General Fund of Mobile County which relates to
beer taxes; such revenues to be used to the extent the board may require same to perform properly
its duties as provided in Section 45-49-171.41 after such funds authorized in Section 45-49-171.43
have been appropriated and paid out by the board. Provided, however, that in the event that
oil and gas severance tax revenues held in escrow and collected pursuant to Act 79-434 and
Act 80-708 and distributed to the General Fund of Mobile County are reduced by judicial decree,
the county commission shall obligate funds from its general...
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45-49-249.06
Section 45-49-249.06 Payment to license tax. (a) The county license tax imposed by this subpart
and collected by the seller, wholesaler or retailer, shall be paid to the county commission,
and the county commission, after first reimbursing the county general fund for expenses incurred
in the administration and enforcement of this subpart, shall, between the 11th and 20th day
of each month deposit the remainder of the proceeds of the tax in the county General Fund
of Mobile County to be paid out to the Greater Mobile-Washington County Mental Health-Mental
Retardation Board, Inc. The fund shall be expended by the board in Mobile County only for
mental health purposes and all other purposes specified and allowed in Acts 1967, No. 310
(Acts 1967, p. 853). (b) The city or municipal license tax, if any, collected by the seller,
wholesaler or retailer, shall be payable by the seller directly to the city, municipality,
or town entitled to the city license tax. (Act 87-558, p. 868, §7.)...
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45-8-245
Section 45-8-245 Sales tax on spirituous and vinous liquors. Pursuant to the authority granted
in Section 104 of the Constitution of Alabama of 1901, in Calhoun County, there is hereby
levied and shall be collected a sales tax at the rate of five percent upon the wholesale and
retail price, excluding taxes, of spirituous or vinous liquors sold at retail or wholesale
in the county by the Alcoholic Beverage Control Board, its stores, or its successors or assigns.
The county tax herein levied shall be collected by the board, its successors, or assigns,
from the wholesale and retail purchaser at the time the wholesale or retail price is paid.
The tax shall be collected as are other taxes on alcoholic beverages and deposited into the
county general fund to be distributed to the Calhoun County district attorney's office, district
attorney fund, for the operation of the office. The Alcoholic Beverage Control Board may withhold
five percent of the tax collected under this section for costs for...
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16-13-238
Section 16-13-238 Failure to provide certain amount of local tax support. Should any county
or city governing body fail to provide an amount of local tax support for its respective local
board of education in an amount equivalent to the mills of ad valorem tax as required by law,
the Foundation Program Fund allocation for the local board of education, as the case may be,
shall be reduced by an amount equal to the difference between the amount of tax support actually
provided and the amount of tax support required by law. (Acts 1995, No. 95-314, p. 634, §9.)...
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40-9-14.1
Section 40-9-14.1 Certificates of exemption to governmental entities, contractors, etc., for
certain tax exempt projects. (a) For the purposes of this section, the term governmental entity
means the State of Alabama and its political subdivisions, including a county, a municipality,
an industrial or economic development board or authority, and any public water or sewer authority,
district, system, or board that otherwise is sales and use tax exempt. A governmental entity
shall also include an educational institution of any of the foregoing Alabama political subdivisions
including a public college or university, a county or city board of education, and the State
Board of Education. (b)(1) The Department of Revenue shall issue a certificate of exemption
to the governmental entity for each tax exempt project. (2) The Department of Revenue shall
grant a certificate of exemption from state and local sales and use taxes to any contractor
licensed by the State Licensing Board for General...
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45-17-90.80
Section 45-17-90.80 Community Development Commission; rules and regulations; fund. (a) The
Colbert County Community Development Commission is hereby created. The commission may receive
and by majority vote distribute any funds in the Community Development Fund created pursuant
to subsection (d) for the purposes of promoting economic development, education, recreation,
including, but not limited to, community centers, conservation, and fire protection. The commission
may also expend funds for the purposes authorized in Section 29-2-120. (b) The commission
shall be comprised of the following members: (1) The Judge of Probate of Colbert County, who
shall serve as an ex officio member, or his or her designee whose term shall coincide with
the term of the judge of probate. (2) A person appointed by each senator representing Colbert
County whose term shall coincide with the term of the senator or until a replacement is appointed.
(3) A person appointed by each member of the House of...
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45-21-140
Section 45-21-140 Sales and use tax authorized; use of funds. (a) This section shall apply
only in Crenshaw County. (b) For purposes of this section, the following term shall have the
following meaning: ELIGIBLE FIRE DEPARTMENTS and ELIGIBLE EMERGENCY MEDICAL SERVICES. A fire
department in Crenshaw County that maintains an ISO-approved rating of at least Class 9, is
certified under the Alabama Forestry Commission guidelines, and is a member in good standing
of the Crenshaw County Association of Volunteer Fire Departments. An eligible emergency medical
service means an emergency medical service that is licensed by the Alabama Department of Public
Health, Office of EMS and Trauma, and is in good standing with the Crenshaw County Association
of Volunteer Fire Departments. (c) Subject to approval at a local referendum as provided in
this section, the Crenshaw County Commission may levy an additional one-half percent sales
and use tax paralleling the state sales and use tax. The proceeds...
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