45-30-250
Section 45-30-250 Definitions. When used in this article, the following words and phrases shall have the following meanings, respectively, unless the context clearly indicates otherwise: (1) AUTHORITY. The Franklin County Water Service Authority, a public corporation organized pursuant to this article. (2) BOARD. The Board of Directors of the Franklin County Water Service Authority. (3) BONDS. Bonds, notes, and certificates representing an obligation to pay money. (4) CONCISE LEGAL DESCRIPTION. A reasonably concise description of a particular geographic area by metes and bounds, reference to government surveys, recorded maps or plats, municipal, county, or state boundary lines, well-defined landmarks, other monuments, or any combination of the foregoing. (5) COUNTY. Franklin County. (6) DIRECTOR. A member of the Board of Directors of the Franklin County Water Service Authority. (7) INCORPORATORS. The persons forming a public corporation organized pursuant to this article. (8)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-30-250.htm - 3K - Match Info - Similar pages
45-36-252
Section 45-36-252 Definitions. When used in this part, the following words and phrases shall have the following meanings, respectively, unless the context clearly indicates otherwise. (1) AUTHORITY. The Jackson County Water Authority, a public corporation organized pursuant to this part. (2) BOARD. The Board of Directors of the Jackson County Water Authority. (3) BONDS. Bonds, notes, and certificates representing an obligation to pay money. (4) COUNTY. Jackson County. (5) DIRECTOR. A member of the Board of Directors of the Jackson County Water Authority. (6) GARBAGE PICK UP AND DISPOSAL. All services involved in the pick up and disposal of garbage from residents, businesses, and factories. (7) INCORPORATORS. The persons forming a public corporation organized pursuant to this part. (8) MUNICIPALITY. An incorporated city or town of Jackson County. (9) NEW TERRITORY. Any territory added, by amendment to the certificate of incorporation of an authority, to the area or areas in which that...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36-252.htm - 3K - Match Info - Similar pages
45-39-245.42
Section 45-39-245.42 Authorization of levy of use tax. (a) The governing body of the county is hereby authorized to levy and impose an excise tax, at the rate of one-half of one percent of the sales price of such property, or, if applicable, such lesser rate as may then be in effect as determined by the governing body of the county pursuant to Section 45-39-245.48, 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, and 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 Department of Conservation and Natural Resources, but if and only if: (1) Such property is purchased at retail, on or after the effective date of such tax, for storage, use, or other consumption in the county on or after the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-245.42.htm - 2K - Match Info - Similar pages
45-40-245.60
Section 45-40-245.60 Reduction of tax on automotive vehicles and trucks. (a) Any other law to the contrary notwithstanding, the amount of sales tax levied and imposed in Lawrence County upon every person, firm, or corporation engaged or continuing within the county in the business of selling at retail any automotive vehicle or truck is reduced by one half of one percent of the gross proceeds of sale of the item. This reduced tax rate on these items is in lieu of any prior rate or rates provided by law. Existing law relating to calculating the tax on a trade-in remains applicable. (b) Any other law to the contrary notwithstanding, the amount of excise tax on the storage, use, or consumption of property in Lawrence County levied and imposed on the storage, use, or consumption in the county of any automotive vehicle or truck purchased at retail for storage, use, or other consumption in the county is reduced by one half of one percent of the sales price of such item. This reduced tax rate...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-245.60.htm - 1K - Match Info - Similar pages
45-41-83.01
Section 45-41-83.01 Definitions. As used in this part, the following words shall have the following meanings: (1) ASSESSMENT. A standardized diagnostic evaluation for placement in a treatment program. (2) BOARD. The Lee County Alternative Sentencing Board. (3) DRUG. Includes all of the following: a. A controlled substance, a drug or other substance for which a medical prescription or other legal authorization is required for purchase, or any isomer, salt, optical isomer, or analog of a controlled substance. b. An illegal drug, a drug whose manufacture, sale, distribution, use, or possession is forbidden by law. c. A substance otherwise legal to possess, including, but not limited to, alcohol, beer, wine, paint, paint thinner, and inhalants or other harmful substances which are abused. (4) PARTICIPANT. A person who has been approved for participation in the program. (5) PROGRAM. The Lee County Alternative Sentencing Program. (6) VIOLENT OFFENSE. An offense or charge as defined in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-83.01.htm - 1K - Match Info - Similar pages
11-101A-2
Section 11-101A-2 Definitions. As used in this chapter, the following terms shall have the following meanings, respectively, unless the context clearly indicates otherwise: (1) APPLICANT. A natural person who files a written application with the governing body of a county or municipality, or two or more thereof, in accordance with Section 11-101A-3. (2) AUTHORITY. A public corporation organized pursuant to this chapter. (3) AUTHORIZING RESOLUTION. A resolution adopted by the governing body of an authorizing subdivision in accordance with Section 11-101A-3, that authorizes the incorporation of an authority under this chapter. (4) AUTHORIZING SUBDIVISION. Each county and municipality with the governing body of which an application for the incorporation of an authority under this chapter is filed. (5) BOARD. The board of directors of an authority. (6) BONDS. Any bonds authorized to be issued by an authority hereunder, including refunding bonds. (7) CODE. The Code of Alabama 1975. (8)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-101A-2.htm - 3K - Match Info - Similar pages
40-23-233
Section 40-23-233 County and municipal exemptions authorized. Any county or municipality may, by resolution or ordinance adopted at least 14 days prior to the first full weekend of July in 2012 and at least 30 days prior to the last full weekend of February in subsequent years, provide for the exemption of covered items from paying county or municipal sales and use taxes during a period commencing at 12:01 a.m. on the first Friday in July in 2012, and the Friday of the last full weekend of February in subsequent years, and ending at twelve midnight the following Sunday under the same terms, conditions, and definitions as provided for the state sales tax holiday. Notwithstanding the foregoing, a county or municipality is prohibited from providing such an exemption during any other period of the year that is not designated as a sales tax holiday. (Act 2012-256, p. 492, §4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-233.htm - 1K - Match Info - Similar pages
40-23-4.2
Section 40-23-4.2 Food stamp purchases exempt. (a) As used in this section the following terms shall have the following meanings: (1) FOOD STAMPS. The stamps provided by the United States Department of Agriculture for issuance to qualified recipients under the federal Food Stamp Act, 7 U.S.C. §2011 et seq. (2) FOOD STAMP SALES TAX AMENDMENT. Section 1505 of the Food Security Act of 1985 (Public Law 99-198) which amended 7 U.S.C. §2013(a) and provides that a state may not participate in the food stamp program if state or local taxes are collected on purchases of food made with food stamps. (b) It is hereby declared by the Legislature that this exemption is enacted in response to the coercive threat of Congress contained in the Food Stamp Sales Tax Amendment in order to insure that all eligible citizens within the State of Alabama will continue to receive food stamp benefits; that the State of Alabama has challenged the constitutionality of the Food Stamp Sales Tax Amendment and the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-4.2.htm - 2K - Match Info - Similar pages
45-19-241
Section 45-19-241 Annual licensure or privilege fee. (a) This part shall apply only to Coosa County, Alabama. (b) As used in this section, the following words and terms shall have the meanings ascribed to them as follows: (1) BUSINESS. All activities engaged in, or caused to be engaged in, by any person with the object of gain, profit, benefit, or advantage, either direct, or indirect to the person. (2) LICENSE OR PRIVILEGE FEE. Any fee levied or imposed by this section and shall not include, or be in lieu of, any sales or use tax. (3) PERSON. Any natural person, partnership, corporation, firm, association, trust, estate, or other entity. (c) The purpose and intent of this section is both to equalize the burden of taxation by authorizing the county to impose a license or privilege fee upon persons now engaging in certain business that are not paying any license fee or tax to either the state or county for the privilege, and to generate additional revenue for the county by imposing an...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-19-241.htm - 3K - Match Info - Similar pages
45-24-243.02
Section 45-24-243.02 Levy of tax. (a)(l) Except as provided in subsection (b), the County Commission of Dallas County may levy, in addition to all other taxes, including, but not limited to, municipal gross receipts license taxes, a one percent privilege license tax against gross sales or gross receipts. (b) The rate of tax applicable to machines (manufacturing rate) used in mining, quarrying, compounding, processing, and manufacturing of tangible personal property shall be three quarters of one percent. The rate of tax applicable to any automotive vehicle or truck trailer, semitrailer, or house trailer, or mobile home setup materials and supplies (automotive rate) shall be one quarter of one percent. The rate of tax applicable to any machinery or equipment which is used in planting, cultivating, and harvesting farm products, or used in connection with the production of agricultural produce or products, livestock, or poultry on farms, and the parts of such machines, machinery, or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-24-243.02.htm - 1K - Match Info - Similar pages
|