45-39-92.41
Section 45-39-92.41 Imposition of tax. The Lauderdale County Commission is hereby authorized to impose excise taxes in an amount not to exceed two cents ($.02) per gallon on persons selling, distributing, storing, or withdrawing from storage for any purpose whatever, gasoline and motor fuel within such counties and to require every distributor, retail dealer, or storer of gasoline or motor fuel as herein defined to pay excise taxes upon the selling, distributing, or withdrawing from storage for any use, gasoline and motor fuel as herein defined in such counties; provided that excise taxes levied pursuant to this subpart shall not be levied upon the sale of gasoline or motor fuel in interstate commerce, and provided further that if the excise tax imposed under this subpart upon the sale of such gasoline or motor fuel shall have been paid by a distributor or by retail dealer or storer, such payment shall be sufficient, the intention being that the taxes shall not be paid but once. The...
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45-39A-14
Section 45-39A-14 Annexed farm property. (a) The City Commission of Florence, Alabama, shall waive city taxes on annexed farm property, so that the residential dwelling on the property and one acre of land shall be taxed at the regular city tax rates, but the remainder of the land used as farm and agricultural property shall be exempt from city taxes. (b) If and when the land is sold for, or is used for, non-agricultural purposes, then city taxes for the three years preceding the sale shall be assessed against the property to be paid by the purchasers, or by the owner in the case of change in use of the property. (Acts 1978, No. 260, p. 235, §§1, 2; Act 79-415, p. 640, §1.)...
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45-41-244.24
Section 45-41-244.24 Addition of tax to sales price or admission fee. Each person engaging or continuing within that part of Lee County outside the corporate limits of the Cities of Auburn, Opelika, and Phenix City in a business subject to the taxes levied in Section 45-41-244.20 shall add to the sales price or admission fee and collect from the purchaser or the person paying the admission fee the amount due by the taxpayer on account of the taxes; and every registered seller shall likewise add to the sales price and collect from the purchaser the amount of any tax which the registered seller is required to collect. It shall be unlawful for any person subject to the tax levied to fail or refuse to add to the sales price or admission fee and to collect from the purchaser or person paying the admission fee the amount herein required to be so added to the sales or admission price and collected from the purchaser, and it shall likewise be unlawful for any person subject to the tax to...
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45-11-244.03
Section 45-11-244.03 Authorization of levy of use tax. (a) The governing body of the county is hereby authorized to levy and impose excise taxes on the storage, use, or other consumption of property in the county as hereinafter provided in this section: (1) On the storage, use, or other consumption in the county of tangible personal property, not including, however, materials and supplies bought for use in fulfilling a contract for the painting, repairing, or reconditioning of vessels, barges, ships, other watercraft and commercial fishing vessels of over five tons load displacement as registered with the United States Coast Guard and licensed by the State of Alabama Department of Conservation and Natural Resources, purchased at retail on or after the effective date of such tax, for storage, use, or other consumption in the county at the rate of one percent of the sales price of such property or the amount of tax collected by the seller, whichever is greater, except as provided in...
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45-11-245.03
Section 45-11-245.03 Authorization of levy of use tax. (a) The governing body of the county is hereby authorized to levy and impose excise taxes on the storage, use, or other consumption of property in the county as hereinafter provided in this section: (1) On the storage, use, or other consumption in the county of tangible personal property, not including, however, materials and supplies bought for use in fulfilling a contract for the painting, repairing, or reconditioning of vessels, barges, ships, other watercraft and commercial fishing vessels of over five tons load displacement as registered with the U.S. Coast Guard and licensed by the State of Alabama Department of Conservation and Natural Resources, purchased at retail on or after the effective date of such tax, for storage, use, or other consumption in the county at the rate of one percent of the sales price of such property or the amount of tax collected by the seller, whichever is greater, except as provided in subdivisions...
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45-2-243.24
Section 45-2-243.24 Lodging tax district established. There is established a "lodging tax district" located in Baldwin County, to include all areas within the following boundaries: (1) All areas within the corporate limits of the City of Gulf Shores, Alabama. (2) All unincorporated areas of Baldwin County located south of the Intracoastal Waterway and west of the City of Gulf Shores. (3) Other areas which choose to be included in this act pursuant to the following provisions: a. If an incorporated municipality, a resolution adopted by a majority vote of the municipality governing body shall be recorded in the office of the Judge of Probate of Baldwin County, stating the inclusion of the municipality into the lodging tax district. The municipality need not be contiguous to the existing lodging tax district. Once the resolution is adopted and recorded, the area within the municipality shall be included in the lodging tax district, subject to the provisions of this subpart, and can only...
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45-39-245.09
Section 45-39-245.09 Provisions governing time and manner of collection. In event the taxes herein levied are being collected by and paid to the Judge of Probate of Lauderdale County under this subpart, the taxes herein levied shall be due and collectible at the times and manner and as set out in the aforesaid Act 100 of the 1959 Second Special Session of the Legislature and Articles 11, 11A, and 11B of Chapter 20 of Title 51 of the Code of Alabama of 1940, and amendments thereto, and all of the methods and provisions given to the State of Alabama as to the collection of the taxes under the provisions of the aforesaid Act 100 of the 1959 Second Special Session of the Legislature and Articles 11, 11A, and 11B of Chapter 20 of Title 51 of the Code of Alabama of 1940, and amendments thereto, are given hereby to Lauderdale County and the City of Florence as to the taxes hereby levied. (Acts 1949, No. 296, p. 426, §10; Acts 1959, No. 470, p. 1165, §7; Acts 1975, No. 548, p. 1204, §7.)...
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45-42-260
Section 45-42-260 Authority to zone county property outside corporate limits of municipality. (a) The Limestone County Commission may divide any territory at its discretion within the county, but outside of the corporate limits of any municipality in the county into business, industrial, and residential zones or districts including, but not limited to, zones or districts where blasting may be carried out and the terms and conditions under which blasting may be carried out and may provide the kind, character, and use of structures and improvements that may be erected or made within the several zones or districts established and, from time to time, may rearrange or alter the boundaries of the zones or districts and may also adopt ordinances as necessary to carry into effect and make effective this section; provided, however, agricultural and forest property assessed for ad valorem tax purposes at current use value as defined in Section 40-7-25.1, shall be zoned as agricultural and forest...
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45-39-30.03
Section 45-39-30.03 Lauderdale County Council for the Prevention of Elder Abuse. (a) There is created the Lauderdale County Council for the Prevention of Elder Abuse. The members of the council shall include, but are not limited to, the following: (1) Each member of the local legislative delegation, or his or her designee. (2) Members of the Alabama Silver Haired Legislature, representing state legislative districts in Lauderdale County. (3) A member, chosen by the local legislative delegation, from each of the following communities: a. The faith-based community. b. The banking community. c. The financial planning community. d. The mental health community. (4) The Sheriff of Lauderdale County, or his or her designee. (5) The Judge of Probate of Lauderdale County, or his or her designee. (6) The District Attorney of the 11th Judicial District, or his or her designee. (7) The Mayor of the City of Florence, or his or her designee. (8) The President of the Lauderdale County Bar...
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45-48-241.31
Section 45-48-241.31 Additional motor vehicle tag fees authorized. (a)(1) For purposes of this section, the term motor vehicle means a motor vehicle as defined in Section 40-12-240, as amended, excluding any trailer qualifying as a utility trailer. (2) The Marshall County Commission outside of the corporate limits of any city in any part of which is located in Marshall County having a city board of education may levy an additional annual fee of up to twenty-five dollars ($25) on each motor vehicle registered from that area or otherwise subject to ad valorem tax by the county in that area in the county unless specifically exempted therefrom. (3) The governing bodies of the City of Arab and the City of Guntersville may each respectively levy an additional annual fee of up to twenty-five dollars ($25) on each motor vehicle registered within the corporate limits of the municipality which the governing body of the municipality represents or is otherwise subject to ad valorem tax by the...
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