25-4-51
Section 25-4-51 Rates of contributions, etc., by employers. (a) Contributions. Except as hereinafter
provided and subject to the provisions of Section 25-4-54, every employer shall pay contributions,
or payments in lieu of contributions, equal to the percentages of wages payable or paid as
hereinafter set out, with respect to employment by him. (1) With respect to employment during
calendar years after December 31, 1975, every employer who has been liable to the provisions
of this chapter during a period of time sufficient to have his rate of contribution determined
under the experience rating provisions of Section 25-4-54 shall pay contributions at the rate
prescribed thereby. (2) With respect to employment after December 31, 1975, every employer
who has not been liable to the provisions of this chapter for a sufficient length of time
to have his rate determined under the experience rating provisions of Section 25-4-54 shall
pay contributions at the rate of 2.70 percent of such wages...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/25-4-51.htm - 33K - Match Info - Similar pages

45-36-245
license tax in an amount not to exceed two percent against every person engaging in Jackson
County in the business of renting or furnishing any room or rooms, lodging, or accommodations,
to any transient in any hotel, motel, inn, tourist court, or any other place in which rooms,
lodgings, or accommodations are regularly furnished to transients for a consideration. The
tax shall be levied upon the charge for such rooms, lodgings, or accommodations, including
the charge for use of rental of personal property and services furnished in such room
or rooms. (b) There are exempted from the tax authorized by this section and from the computation
of the amount of the tax levied or payable hereunder the following: Charges for property sold
or services furnished which are required to be included in the tax levied by the state sales
tax act; charges for the rental of rooms, lodgings, or accommodations to a person for a period
of 30 continuous days or more. (c)(1) The taxes authorized by this...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36-245.htm - 6K - Match Info - Similar pages

45-37-243.40
Section 45-37-243.40 Levy of tax; payment; violations. (a) This section shall only apply to
Jefferson County. (b) As used in this section, state sales 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, and 40-23-4. (c)(1) Notwithstanding any provision of law and pursuant to Section
104 of the Constitution of Alabama of 1901, there is imposed, in addition to all other taxes,
including, but not limited to, municipal gross receipts license taxes, a three percent sales
tax on alcoholic beverages sold from restaurants that are licensed by the Alcoholic Beverage
Control Board. Provided, however, the tax imposed by this section shall not apply to the sale
of table wine. (2) The proceeds of all sales that are presently exempt under the state sales
and use tax statutes are exempt from the tax authorized by this section. (d) All amounts collected
within Jefferson County pursuant to this section shall be allocated...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-243.40.htm - 5K - Match Info - Similar pages

45-37-244.01
Section 45-37-244.01 Automobile rental tax. (a) In Jefferson County, in addition to all other
taxes imposed by law, there is hereby levied an additional privilege or license tax, in the
amount hereinafter prescribed against any person, organization, or other entity engaging or
continuing in the county in the business of leasing or renting any passenger automotive vehicle,
the duration of the lease being not more than one year. The amount of the taxes levied by
this section shall be equal to three percent of the gross proceeds derived by the lessor from
the lease or rental of such passenger automotive vehicle for not more than one year. The taxes
levied by this section shall become effective September 1, 2001. (b) All amounts collected
pursuant to this section shall be allocated to the Birmingham-Jefferson Civic Center Authority,
established by Sections 45-37-90 to 45-37-90.07, inclusive, and shall be used for the support
of the operation of the authority, including, but not limited to,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-244.01.htm - 5K - Match Info - Similar pages

45-37A-51.101
Section 45-37A-51.101 Retrospective operation. The articles and sections of this subpart comprise
a retirement and relief system for officers and employees of each and every Class 1 city of
the State of Alabama having a population sufficient by state statute according to the last,
any preceding, or any succeeding federal census; and, subject to the provisos hereinafter
in this section contained, the articles and sections comprising such system for such officers
and employees of each such city, shall be read, construed, and have retrospective operation
and effect as though enacted on the 26th day of January, 1937. Consistently, and subject to
the provisos, every act, proceeding, and transaction heretofore had, done, accomplished, or
attempted under color of any statute described in Section 45-37A-51.100 shall be construed
and deemed an act had, done, accomplished, or attempted under the system, and the validity
and effect thereof so measured and governed; and without limiting the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37A-51.101.htm - 5K - Match Info - Similar pages

22-28-21
Section 22-28-21 Air pollution emergencies. (a) Any other provisions of law to the contrary
notwithstanding, if the director finds that a generalized condition of air pollution exists
and that it creates an emergency requiring immediate action to protect human health or safety,
the director shall order persons causing or contributing to the air pollution to reduce or
discontinue immediately the emission of air contaminants, and such order shall fix a place
and time, not later than 24 hours thereafter, for a hearing to be held before the Environmental
Management Commission. Not more than 24 hours after the commencement of such hearing, and
without adjournment thereof, the Environmental Management Commission shall affirm, modify
or set aside the order of the director. (b) In the absence of a generalized condition of air
pollution of the type referred to in subsection (a) of this section, but if the director finds
that emissions from the operation of one or more air contaminants sources...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-28-21.htm - 7K - Match Info - Similar pages

45-2-171.21
Section 45-2-171.21 Baldwin County Indigent Care Board authorized. At the determination of
the county commission, there may be hereby established the Baldwin County Indigent Care Board,
hereinafter referred to as the board, whose composition and duties shall be as follows: (1)
The county commission may appoint a Baldwin County Indigent Care Board which shall consist
of four members who are duly qualified electors of Baldwin County, but no member of such board
shall be employed by any hospital. Of the members of the board first appointed under the provisions
of this section, one shall be appointed for a term of one year, one shall be appointed for
a term of two years, one shall be appointed for a term of three years and one shall be appointed
for a term of four years. Thereafter, their successors shall be appointed for terms of four
years and may be appointed to succeed themselves as members of the board. The county commission
shall appoint all members of the board. In the event the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-171.21.htm - 3K - Match Info - Similar pages

45-37-245.01
Section 45-37-245.01 Levy of tax for promotion of Jefferson County as convention, sporting,
and visitors' destination. (a) This section shall apply to Jefferson County. (b) In addition
to all other taxes imposed by law, there is hereby levied a privilege or license tax, in the
amount hereinafter prescribed against every person, organization, or other entity engaging
in the county in the business of renting or furnishing any room or rooms, lodging, or accommodations,
in any hotel, motel, inn, tourist court, or any other place in which rooms, lodgings, or accommodations
are regularly furnished for a consideration. The amount of the taxes levied by this section
shall be equal to one percent of the charge for such rooms, lodgings, or accommodations. The
taxes levied by this section shall become effective on September 1, 1995. (c) All amounts
collected within the County of Jefferson pursuant to this section shall be allocated to the
Greater Birmingham Convention and Visitors Bureau,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-245.01.htm - 6K - Match Info - Similar pages

45-37-245.02
Section 45-37-245.02 Levy of tax for support and operation of Birmingham-Jefferson Civic Center
Authority. (a) In addition to all other taxes imposed by law, there is hereby levied an additional
privilege or license tax in the amount hereinafter prescribed against any person, organization,
or other entity engaging in the county in the business of renting or furnishing any room or
rooms, lodgings, or accommodations, in any hotel, motel, inn, tourist court, or any other
place in which rooms, lodgings, or accommodations are regularly furnished for a consideration.
The amount of the taxes levied by this section shall be equal to three percent of the charge
for such rooms, lodgings, or accommodations. The taxes levied by this section shall become
effective on June 1, 2001. (b) All amounts collected within Jefferson County pursuant to this
section shall be allocated to the Birmingham-Jefferson Civic Center Authority, established
by Sections 45-37-90 to 45-37-90.07, inclusive, and shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-245.02.htm - 5K - Match Info - Similar pages

45-37-245
compensate the county for the expenses incurred by it in collecting the taxes and in administering
this section. Following that deduction, the director of revenue shall pay the remainder of
the taxes to the Greater Birmingham Convention and Visitors Bureau of the county created under
Part 2, commencing with Section 45-37-91, of Article 9. The amount of the tax shall be equal
to one percent of the charge for such rooms, lodgings, or accommodations, including the charge
for use of rental of personal property and services furnished in such room or rooms.
(2) The amount so collected shall be allocated to the Greater Birmingham Convention and Visitors
Bureau established by Act 794, 1969 Regular Session (Acts 1969, p. 1425), and this amount
shall be used for the promotion of Birmingham as a convention and visitors' destination. (d)(1)
There are exempted from the provisions of the tax levied by this section and from the computation
of the amount of the tax levied or payable hereunder the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-245.htm - 6K - Match Info - Similar pages