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...
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45-49-242.21
Section 45-49-242.21 Special ad valorem tax for public school purposes. (a) The following words and phrases used in this section, and others evidently intended as the equivalent thereof, in the absence of a clear implication herein otherwise, shall be given the following respective interpretations herein: (1) AMENDMENT 3. That amendment to the constitution that was pro- posed by Act 60 enacted at the 1915 Regular Session of the Legislature of Alabama. (2) AMENDMENT 325. That amendment to the constitution that was proposed by Act 116 enacted at the 1971 Third Special Session of the Legislature of Alabama. (3) AMENDMENT 373. That amendment to the constitution that was proposed by Act 6 enacted at the 1978 Second Special Session of the Legislature of Alabama. (4) COMMISSION. The Mobile County Commission or other governing body of the county. (5) CONSTITUTION. The Constitution of Alabama of 1901. (6) COUNTY. Mobile County, Alabama. (7) MOBILE SCHOOL TAX DISTRICT. The special school tax...
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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...
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45-48A-11.01
Section 45-48A-11.01 Authorization to increase ad valorem school tax. (a) The following words and phrases shall have the following meanings: (1) AMENDMENT 56. That amendment to the constitution that was pro- posed by Act 383, H. 458, 1945 Regular Session. (2) AMENDMENT 373. That amendment to the constitution that was proposed by Act 6, H. 170, 1978 Second Special Session. (3) CITY. Albertville, Alabama. (4) CONSTITUTION. The Constitution of Alabama of 1901. (5) COUNCIL. Albertville City Council. (6) SPECIAL TAX. The special ad valorem tax for public school purposes authorized in Amendment 56 and pursuant to an election held in the city on April 26, 1955, and levied and collected on taxable property in the city; being originally voted at the rate of 7.5 mills on taxable property in the city. (b) The city presently levies and collects the special tax at a rate of seventy-five cents ($0.75) on each one hundred dollars ($100) (7.5 mills on each dollar) of assessed value pursuant to...
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45-49A-30
Section 45-49A-30 Distribution of additional state sales tax revenues on alcoholic beverages. The city governing body shall distribute all tax revenues received by the City of Citronelle, Mobile County, pursuant to Article 10, commencing with Section 28-3-280, Chapter 3, Title 28, to the Citronelle Historical Society for its operation and management. (Act 83-626, p. 975, § 2.)...
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11-51-98
Section 11-51-98 License tax on vending and weighing machines - Authorized generally. The governing body of each city and town within the State of Alabama is authorized and empowered to levy and collect from every person, firm, company, corporation or association, receiver or trustee, but not a governmental subdivision, who possess and operate or who maintain for operation by others vending machines for vending gum, candy, cigarettes, milk, soft drinks, or any other type or kind of article or on which a person is weighed or on which music is played a license in amounts that are reasonable at the discretion of such governing bodies authorized hereby to levy and collect same for each such vending machine so possessed and operated or that is maintained for operation by others within the limits of such city or town and within the police jurisdiction thereof; provided, however, that such city or town shall not be authorized or empowered to levy or collect a license from any such person,...
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45-49-242.22
Section 45-49-242.22 Additional tax for public school purposes. (a) The following words and phrases shall have the following meanings: (1) AMENDMENT 3. That amendment to the constitution that was proposed by Act 60, S. 130, 1915 Regular Session. (2) AMENDMENT 325. That amendment to the constitution that was proposed by Act 116, H. 56, 1971 Third Special Session. (3) AMENDMENT 373. That amendment to the constitution that was proposed by Act 6, H. 170, 1978 Second Special Session. (4) BOARD. The Board of School Commissioners of Mobile County. (5) CAPITAL PLAN. The board's existing Mobile County Public School System Phase II Building Program. (6) COMMISSION. The Mobile County Commission. (7) CONSTITUTION. The Constitution of Alabama of 1901. (8) COUNTY. Mobile County, Alabama. (9) SPECIAL SCHOOL DISTRICT TAX. The special district ad valorem tax for public school purposes authorized in Amendment 3 and levied and collected on taxable property in the special school tax district. (10) SPECIAL...
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11-42-83
Section 11-42-83 Assessment and collection of privilege or license tax from persons, firms, etc., carrying on business, etc., in territory exempt from taxation. (a) The council or governing body of the city may annually assess and collect a privilege or license tax from each and every person, firm, company, or corporation engaged in or carrying on any business, vocation, occupation, or profession in the territory exempt from city taxation under the provisions of this article so long as the same is exempt from city taxation under the provisions of this article, on the following basis: Such license tax assessed and collected from each person, firm, company, or corporation shall be in proportion to the capital employed within the territory exempt from city taxation in such trade, business, vocation, occupation, or profession, including the value of the land with improvements thereon, used in such trade, business, vocation, or occupation and shall not exceed $2.00 per $1,000.00 where the...
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11-42-80
Section 11-42-80 Assessment, collection, and disposition of street tax in territory exempt from taxation. The council or governing body of the city shall have the same rights and powers by and under an ordinance enacted to assess and collect a street tax from every person liable to road or street duty residing in the territory exempt from taxation that it has to assess and collect such tax from other persons residing within the corporate limits of the city, but not in territory exempt from taxation. The money collected from persons residing in territory exempt from taxation shall be applied by the council or governing body of the city towards keeping up and maintaining the public roads or streets in the territory exempt from taxation or in opening new roads or streets in such territory. (Code 1907, §1112; Code 1923, §1806; Code 1940, T. 37, §175.)...
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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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