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28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto
or substituted therefor, and municipal and county licenses, there is hereby levied a privilege
or excise tax on every person licensed under the provisions of Chapter 3A who sells, stores,
or receives for the purpose of distribution, to any person, firm, corporation, club, or association
within the State of Alabama any beer. The tax levied hereby shall be measured by and graduated
in accordance with the volume of sales by such person of beer, and shall be an amount equal
to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces
or fractional part thereof. (b) Collection. The tax levied...
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37-11A-1
Section 37-11A-1 Execution and text of compact. The Governor, on behalf of this state, shall
execute a compact, in substantially the following form, with the State of Mississippi, and
the Legislature approves and ratifies the compact in the form substantially as follows: Northeast
Mississippi - Northwest Alabama Railroad Authority Compact. The contracting states solemnly
agree: Article I. The purpose of this compact is to promote and develop trade, commerce, industry,
and employment opportunities for the public good and welfare in northeast Mississippi and
northwest Alabama through the establishment of a joint interstate authority to acquire certain
railroad properties and facilities which the operator thereof has notified the Interstate
Commerce Commission of an intention to abandon and which are located in any of Franklin, Marion,
or Winston Counties, Alabama or in Alcorn or Tishomingo Counties, Mississippi. Article II.
This compact shall become effective immediately as to the State...
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33-12-5
Section 33-12-5 Powers, duties and functions. The powers, duties and functions of the agency
shall be as follows: (1) GENERALLY. The agency a. Shall have perpetual succession in its corporate
name. b. May sue and be sued in its corporate name. c. May adopt, use and alter a corporate
seal, which shall be judicially noticed. d. May enter into such contracts and cooperative
agreements with the federal, state and local governments, with agencies of such governments,
with private individuals, corporations, associations, trusts and other organizations as the
board may deem necessary or convenient to enable it to carry out the purposes of this chapter,
including the planned, orderly residential development of the area. e. May adopt, amend and
repeal bylaws. f. May appoint such managers, officers, employees, attorneys and agents as
the board deems necessary for the transaction of its business, fix their compensation, define
their duties, require bonds of such of them as the board may...
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22-21-105
Section 22-21-105 Special county tax - Validation of elections - Elections under Amendment
72 of Constitution. Every election heretofore held in any county in this state submitting
to the qualified electors of such county the question of the levy of a special tax for public
hospital purposes pursuant to the provisions of Amendment 72 to the Constitution of Alabama
at which a majority of the votes cast were in favor of the levy of the said tax, but which
was irregular because of failure to comply with the procedural requirements prescribed by
general or local election laws applicable thereto or in the call thereof by the county commission
of such county, including, but without limiting the generality of the foregoing, any requirements
concerning the time and manner of giving notice thereof, canvassing and recording the results
thereof or the appointment of election officials therefor, shall be, and every such election
hereby is, validated and given effect in like manner as if all such...
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45-2-242.20
Section 45-2-242.20 Levy of tax; disposition of funds. Pursuant to Amendment No. 319 to the
Constitution of Alabama of 1901, the Baldwin County Commission may levy, in addition to any
other tax, an ad valorem tax in the amount of one mill on each dollar of taxable property
in the county, beginning with the tax year commencing October 1, 1993. Monies realized from
this tax will be used to meet minimum requirements, standards, and guidelines of each library's
respective governing bodies and to encourage resource and information sharing through a mutual
library network including public, school and college libraries, and to provide for expanding
technology in order to improve access to information. Funds shall be distributed as follows:
(1) Ten percent to Faulkner State Community College. (2) Thirty percent to the Baldwin County
Board of Education to be distributed to each school library, based on enrollment and shall
be in addition to and not in lieu of other funds. (3) Thirty percent to...
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45-32-242.02
Section 45-32-242.02 Levy of additional tax. Pursuant to subsection (f) of Amendment No. 373
to the Constitution of Alabama of 1901, the Greene County Commission may levy, in addition
to any other tax, an ad valorem tax in the amount of 14 mils on each dollar of taxable property
in the county. The revenue from the additional tax shall be paid to the county general fund
and shall be distributed as follows: (1) Law Enforcement 1.5 mils (2) Roads & Bridge 1.0
mils (3) Economic Development 0.5 mils (4) Youth Recreation (Reestablish parks, etc.) 0.5
mils (5) Capital Improvements 1.0 mils (6) Matching Fund for Grants 0.5 mils (7) Ambulance
Service 0.25 mils (8) Public Library 0.25 mils (9) School System Needs, Capital Improvement,
Renovations and Maintenance 6.0 mils (10) Volunteer Fire Department Association 2.5 mils (Act
99-256, p. 339, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-32-242.02.htm - 1K - Match Info - Similar pages
45-37-90.07
Section 45-37-90.07 Collection of fees and charges. (a) The Legislature hereby makes the following
findings: (1) Amendment 280 to the Constitution of Alabama 1901, provides that no tax levied
by the state or any municipality or county of the state shall apply to the authority, unless
such tax applies to the county and to the city where the authority is incorporated. (2) The
authority engages in various transactions at its facilities that would give rise to taxes
that would be levied by the state or any municipality or county of the state with respect
to such transactions if Amendment 280 did not exempt the authority from such taxes, such taxes
being herein referred to as transaction-related taxes. These transaction-related taxes may
include, but shall not be limited to, leasing or rental taxes, sales taxes, lodging taxes,
and taxes on the sale of alcoholic beverages or tobacco products. The Legislature intends
that the authority shall be allowed to collect a fee or charge in lieu of...
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11-14-18
Section 11-14-18 Exemption of securities from usury and interest statutes. Any securities issued
by any county payable from or secured by a pledge of any part of the tax proceeds of the special
tax authorized to be levied under the second proviso of Section 215 of the Constitution of
Alabama of 1901, as amended by Amendment 208, and Sections 11-14-10, 11-14-11, and 11-14-16,
are hereby exempted from the laws of the State of Alabama governing usury or prescribing or
limiting interest rates, including, without limitation, the provisions of Chapter 8 of Title
8 of this Code. (Acts 1975, No. 1132, §1.)...
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40-17-328
Section 40-17-328 Fuels on which tax is levied; who is liable for tax. (a) The tax levied pursuant
to Section 40-17-325 is levied on all of the following: (1) Dyed diesel fuel that is used
to operate a highway vehicle other than dyed diesel fuel used in city and county vehicles.
(2) Motor fuel that is used to operate a highway vehicle after an application for a refund
of tax paid on the motor fuel is made or allowed on the basis that the motor fuel was used
for an off-highway purpose. (3) Aviation gasoline on which a tax was imposed under subdivision
(3) of subsection (a) of Section 40-17-325 that is used other than for fuel in an aircraft
is subject to the tax rate imposed under subdivision (1) of subsection (a) of Section 40-17-325.
(4) Aviation jet fuel on which a tax was imposed under subdivision (3) of subsection (a) of
Section 40-17-325 that is used other than for fuel in an aircraft is subject to the tax rate
imposed under subdivision (2) of subsection (a) of Section 40-17-325....
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16-13-108
Section 16-13-108 Elections. (a) Elections for the purpose of voting special taxes for any
school purpose or for school purposes generally under the constitution may be held at any
time in accordance with law for one or more of the following purposes: (1) Voting such tax
where no such tax is being levied; (2) Voting such tax for a period additional to the period
for which the tax then being levied has been voted; (3) Voting an additional rate of such
tax where such tax has been voted at a rate less than the limit permitted by the constitution;
(4) Voting such tax for a different purpose from that for which the tax has already been voted
and beginning with the fiscal year after such election, the purpose of the new election shall
govern; provided, that the change of purpose for which a tax is voted shall not deprive the
holders of outstanding warrants of their rights; or (5) Voting such tax for the purpose of
consolidation or enlargement of special tax districts; provided, that the...
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