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40-7-93
Section 40-7-93 Special pledges for payment. The governing body of the county issuing any such
warrants may, in its discretion, assign and specially pledge for the payment of the principal
of and interest on such warrants, so much as may be necessary for said payment of any one
or more of the following (or any part thereof): (1) The general annual ad valorem tax of one
half of one percent which the county is authorized to levy without reference to the purpose
thereof under the provisions of Section 215 of the Constitution of Alabama of 1901. (2) The
proceeds from any other tax (including any ad valorem tax and any privilege, license, or excise
tax) that at the time of the issuance of the said warrants may lawfully be used by the county
for payment of such principal and interest. (3) Any other revenues of, or funds available
to, the county that at the time of the issuance of the said warrants may lawfully be used
by the county for payment of such principal and interest, including (but...
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45-37-242
Section 45-37-242 Taxation for public school purposes. (a) The Legislature finds and confirms
that pursuant to paragraph (f) of Amendment 373 to the Constitution of Alabama of 1901, the
County Board of Education of Jefferson County, the board, and the Jefferson County Commission
of Jefferson County, the county commission, after separate public hearings thereon, have each
proposed that the county commission increase above the limit otherwise provided in the constitution,
the rate at which the ad valorem tax, hereinafter described, is levied on the taxable property
in the Jefferson County School District, consisting of all areas of Jefferson County outside
of the municipalities of Birmingham, Bessemer, Fairfield, Mountain Brook, Homewood, Vestavia
Hills, Tarrant City, and Midfield, the school district. (b) The Legislature hereby approves
the aforesaid proposal and authorizes the county commission to increase the rate at which
the ad valorem tax levied pursuant to the election held in the...
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11-9-23
Section 11-9-23 Special pledges for payment of principal and interest. The county commission
of the county issuing any such warrants may, in its discretion, assign and specially pledge
for the payment of the principal of and interest on such warrants so much as may be necessary
for said payment of any one or more of the following (or any part thereof): (1) The proceeds
from the general annual ad valorem tax of one half of one percent which the county is authorized
to levy without reference to the purpose thereof under the provisions of Section 215 of the
Constitution of Alabama of 1901; (2) The proceeds from any other tax (including any ad valorem
tax and any privilege, license or excise tax) that at the time of the issuance of the said
warrants may lawfully be used by the county for payment of such principal and interest; and,
(3) The revenues derived by the county from any waterworks system of the county. To the extent
necessary and sufficient for making the payments in respect of...
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45-8A-115
Section 45-8A-115 Additional ad valorem taxes; special election approval; use of proceeds.
(a) In accordance with the pertinent provisions of Amendment 373 of the Constitution of Alabama
of 1901, the governing body of the City of Oxford, Alabama, in Calhoun County and Talladega
County may levy and provide for the collection of an additional 15 mills ad valorem taxes
on taxable property situated within the city. (b) The additional ad valorem taxes levied and
collected pursuant to this section are subject to the approval of a majority of the qualified
electors residing in the City of Oxford who vote on the proposed additional ad valorem taxes
at a special election called and held for such purpose as provided for in Amendment 373 of
the Constitution of Alabama of 1901. (c) The net proceeds from any additional revenue accruing
to the city from the additional tax revenue resulting from this section shall be paid to the
municipal general fund and shall be allocated and expended solely for...
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45-9-245.20
Section 45-9-245.20 Levy and rates of tax; exemptions. (a) The County Commission of Chambers
County, in addition to all other taxes presently levied, may levy the following additional
sales and use taxes not to exceed the lowest municipal rates collected in the City of LaFayette,
City of Lanett, or City of Valley: (1) AGRICULTURAL MACHINERY SALES AND USE TAX. A sales and
use tax of two percent. (2) AUTOMOTIVE VEHICLE SALES AND USE TAX. A sales and use tax rate
of two percent. (3) GENERAL SALES AND USE TAX. A sales and use tax rate that is equal to the
lowest municipal rate collected respectively in the City of LaFayette, the City of Lanett,
or the City of Valley on and after April 28, 2016. (4) MANUFACTURING MACHINE SALES AND USE
TAX. A sales and use tax rate of two percent. (b)(1) Except as herein provided, the rates
provided in subsection (a) shall apply only in the areas in the county outside the corporate
limits of Lanett, Valley, LaFayette, Waverly, and Five Points as those...
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45-31-241
Section 45-31-241 Levy of tax for public school purposes. (a) In order to provide funds for
the benefit of the public schools in Geneva County, the Geneva County Commission or other
governing body of Geneva County is hereby authorized to levy and to provide for the assessment
and collection of any sales and use taxes generally paralleling the state sales and use taxes
in Geneva County or in any portion thereof as hereinafter provided, which tax or taxes shall
be in addition to any and all other county taxes heretofore or hereafter authorized by law
in Geneva County. Any such tax may be levied in Geneva County as a whole or there may be excluded
from the levy of any such tax, in the discretion of the governing body, any sales or use which
shall take place in any incorporated municipality in Geneva County in which the general administration
and supervision of public schools shall be vested in a city board of education. Such governing
body may, in its discretion, submit the question of...
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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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11-11A-1
Section 11-11A-1 Authorized; denominations, maturity, interest, price, etc.; anticipation of
longer-term warrants. Any county in the state of Alabama, in addition to all other powers
which it may now have, is hereby authorized and empowered from time to time to authorize,
issue and sell, for the purpose of financing the costs of erecting necessary public buildings,
bridges or roads in such county, interest-bearing tax-anticipation warrants payable (as to
both principal and interest) solely out of the special ad valorem tax authorized by ยง 215
of the Constitution of Alabama of 1901, as amended, to be levied for the erection of necessary
public buildings, bridges or roads, such warrants to be in such denomination or denominations,
to have such maturity or maturities [not exceeding 30 years from their date], to bear interest
at such rate or rates and payable at such time or times, to be made payable at such place
or places (whether within or without the state) and to be sold at such time...
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45-4-243.40
Section 45-4-243.40 Additional ad valorem tax; disposition of funds. (a) The following words
and phrases used in this section, and others evidently intended as the equivalent thereof,
shall, in the absence of a clear implication herein otherwise, be given the following respective
interpretations herein: (1) "Amendment No. 3" means that certain amendment to the
constitution that was proposed by Act No. 60 enacted at the 1915 Regular Session of the Legislature
of Alabama. (2) "Amendment No. 373" means that certain amendment to the constitution
that was proposed by Act No. 6 enacted at the 1978 Second Special Session of the Legislature
of Alabama. (3) "Commission" means Bibb County Commission or other governing body
of the county. (4) "Constitution" means the Constitution of Alabama of 1901. (5)
"County" means Bibb County, Alabama. (6) "Special countywide tax" means
the special ad valorem tax for public school purposes that is authorized in Amendment No.
3 and pursuant to an election held...
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45-48-242
Section 45-48-242 Additional tax on wholesale price of spirituous or vinous liquors. In Marshall
County, in addition to all other taxes of every kind now imposed by law, there is hereby levied
and shall be collected a county tax at the rate of five percent upon the wholesale price of
all spirituous or vinous liquors sold by the Alcoholic Beverage Control Board to any retailer
of spirituous or vinous liquors or beverages containing such liquors. The county tax herein
levied shall be collected by the board from the wholesale purchaser at the time the wholesale
purchase price is paid. The proceeds of revenues collected under this section, less costs
of administration, shall be paid into the General Fund of Marshall County and shall be distributed
as follows: 1/3 to the City of Guntersville for law enforcement purposes; 1/3 to the sheriff's
office for law enforcement purposes; and 1/3 to the county district attorney's office for
administration of the office. In the event any municipality...
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