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45-23-243
or license tax upon every person, firm, or corporation engaging in the business of renting
or furnishing any room or rooms, lodging, or accommodations to a transient in any hotel, motel,
inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations
are regularly furnished to transients for a consideration. The amount of the tax shall be
equal to two percent of the charge for the rooms, lodgings, or accommodations, including the
charge for use or rental of personal property and services furnished in the room. There
is exempted from the tax authorized to be levied under this section any rentals or services
taxed under Article 1, Chapter 23, Title 40. Any room, rooms, lodging, or accommodations does
not include recreational vehicles or campgrounds. (c) The tax authorized to be levied by this
act shall be collected in the same manner and, except as otherwise provided in this section,
subject to the same exemptions as the state lodging tax as provided in...
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11-3-11.2
Section 11-3-11.2 Collection of local taxes - County commission. (a) The county commission
may, by ordinance or resolution, administer and collect, or contract for the collection of,
any local sales and use taxes or other local county taxes levied or authorized to be levied
by a general or local act. Where the county commission provides by ordinance or resolution
for the administration and collection of the local taxes, the collection of the local sales
and use taxes shall occur at the same time as state sales and use taxes are due to be paid
to the Department of Revenue, unless otherwise provided by law. (b) Any county commission
which elects to administer and collect, or contract for the collection of, any local sales
and use taxes or other local taxes, shall have the same rights, remedies, power and authority,
including the right to adopt and implement the same procedures, as would be available to the
Department of Revenue if the tax or taxes were being administered, enforced, and...
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22-32-4
Section 22-32-4 Authorization to operate site; users' charges; lease or contract for operation
and disposal of low-level radioactive wastes. (a) The Alabama Department of Energy is authorized
to operate a treatment, storage or disposal site for low-level radioactive wastes pursuant
to any license issued by the Radiation Control Agency. The Alabama Department of Energy is
authorized to charge each user of any licensed site within the state that user's proportionate
share of the costs for handling of the wastes. These costs shall be paid on the basis of a
fee per volume of wastes received at each site. Such fee shall be paid to the Department of
Energy and may include, but not be limited to costs of: (1) Operating fund (as hereinafter
provided for), including: labor and equipment, liability insurance, contingency costs, licensing
and inspection fees of the Radiation Control Agency for operation of the site; (2) Perpetual
cost fund costs (as hereinafter provided for); (3) Operating fund...
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23-7-6
Section 23-7-6 Funding; pledge of revenues. (a) The following sources may be used to capitalize
the bank and for the bank to carry out its purposes: (1) An annual contribution, as determined
by the Director of the Department of Transportation and approved by the Governor, of an amount
not to exceed revenues produced by one cent ($.01) a gallon of the tax on gasoline imposed
pursuant to subdivision (1) of subsection (a) of Section 40-17-325. Any funds contributed
pursuant to this subdivision shall be derived from the gasoline tax proceeds collected during
the fiscal year remaining in the Public Road and Bridge Fund after distributions of the tax
to the cities and counties. (2) An annual contribution, as determined by the Director of the
Department of Transportation and approved by the Governor, of an amount of the revenues collected
during the fiscal year pursuant to Section 40-12-248, not to exceed the balance remaining
in the Public Road and Bridge Fund pursuant to Section...
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45-36-248
Section 45-36-248 Levy of tax; collection and disposition of proceeds; violations. (a) This
section shall apply only to Jackson County. (b) As used in this section, sales and use tax
means a tax imposed by the state sales and use tax statutes and such other acts applicable
to Jackson County, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60,
40-23-61, 40-23-62, and Section 40-23-63. (c) Subject to the outcome of the referendum provided
for herein, the County Commission of Jackson County may, upon a majority vote of the members,
levy, in addition to all other taxes, including, but not limited to, county and municipal
gross receipts license taxes, a privilege license tax in an amount up to one cent against
each dollar of gross sales or gross receipts. The gross receipts of any business and the gross
proceeds of all sales which are presently exempt under the state sales and use tax statutes
are exempt from the tax authorized by this section. (d) The tax levied by...
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45-40-120
Section 45-40-120 Personnel board and system; chief deputy and chief clerk or sheriff. (a)(1)
There is created and established a three member personnel board for Lawrence County, Alabama,
with the members to be appointed as follows: a. One member shall be appointed by the state
legislative delegation representing the county. b. One member shall be appointed by the county
commission. c. One member shall be appointed by collective agreement of the sheriff, tax assessor,
tax collector, and judge of probate. (2) The appointments shall be made no later than the
twenty-fifth day immediately after May 7, 1992. (b) The personnel board created in subsection
(a) shall implement and administer the Lawrence County Personnel System using as a general
guide for the system the manual for the system authored by Auburn University. The board may
revise the pay scale as it deems appropriate. Any revision shall not lower the salary of any
employee. The personnel board shall carefully and zealously monitor...
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40-9-10
Section 40-9-10 Y.W.C.A. All Young Women's Christian Associations, and all real and personal
property of all Young Women's Christian Associations, and of any branch or department of same
heretofore or hereafter organized and existing in good faith in the State of Alabama, for
other than pecuniary gain and not for individual profit, when such real or personal
property shall be used by such associations, their branches or departments in and about the
conducting, maintaining, operating and carrying out of the program, work, principles, objectives
and policies of such associations, their branches or departments, in any city or county of
the State of Alabama, are exempt from the payment of any and all state, county and municipal
taxes, licenses, fees and charges of any nature whatsoever, including any privilege or excise
tax heretofore or hereafter levied by the State of Alabama or any county or municipality thereof.
The receipt, assessment or collection of any fee, admission, service...
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40-9-11
Section 40-9-11 Y.W.C.O. All Young Women's Christian Organizations, and all real and personal
property of all Young Women's Christian Organizations, and of any branch or department of
same heretofore or hereafter organized and existing in good faith in the State of Alabama,
for other than pecuniary gain and not for individual profit, when such real or personal
property shall be used by such organizations, their branches or departments in and about the
conducting, maintaining, operating and carrying out of the program, work, principles, objectives
and policies of such organizations, their branches or departments, in any city or county of
the State of Alabama, are exempt from the payment of any and all state, county and municipal
taxes, licenses, fees and charges of any nature whatsoever, including any privilege or excise
tax heretofore or hereafter levied by the State of Alabama or any county or municipality thereof.
The receipt, assessment or collection of any fee, admission, service...
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40-9-9
Section 40-9-9 Y.M.C.A. All Young Men's Christian Associations and all real and personal
property of all Young Men's Christian Associations, and of any branch or department of same
heretofore or hereafter organized and existing in good faith in the State of Alabama, for
other than pecuniary gain and not for individual profit, when such real or personal
property shall be used by such associations, their branches or departments, in and about the
conducting, maintaining, operating and carrying out of the program, work, principles, objectives
and policies of such associations, their branches or departments, in any city or county of
the State of Alabama, are exempt from the payment of any and all state, county and municipal
taxes, licenses, fees and charges of any nature whatsoever, including any privilege or excise
tax heretofore or hereafter levied by the State of Alabama or any county or municipality thereof.
The receipt, assessment or collection of any fee, admission, service charge,...
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45-26-246
in this section against every person within the county engaging in the business of renting
or furnishing a room or rooms, lodging, or accommodations, to a transient in a hotel, motel,
inn, condominium, house, tourist court, or another place in which rooms, lodgings, or accommodations
are regularly furnished to transients for a consideration. The amount of the tax shall be
equal to a percent of the charge for the rooms, lodgings, or accommodations, including the
charge for use of rental or personal property and services furnished in the room or
rooms within Elmore County equal to a percent in the corporate limits of each municipality
levying a lodging tax and a percent in the remainder of the county outside of the corporate
limits of any municipality levying a lodging tax so that the total lodging tax levied in each
municipality levying a lodging tax on January 1, 2020, and in the remainder of the county
outside of the corporate limits of any municipality levying a lodging tax is...
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