45-28-245
Section 45-28-245 Definitions; levy and collection of tax; inspection of books; enforcement; construction of section. (a) When used in this section, unless the context plainly indicates otherwise, the following words and phrases shall have the meanings respectively ascribed to them by this section: (1) PERSON. Any individual, firm, partnership, corporation, association, or any combination thereof. (2) SEVER. Cutting, mining, stripping, or otherwise taking or removing from the soil within the county. (3) TON. A short ton of 2,000 pounds. (b) Any laws to the contrary notwithstanding, the county governing body of Etowah County is authorized and empowered to levy and collect a county excise and privilege tax on every person severing coal within the county, in any amount not to exceed fifty cents ($0.50) per ton of the coal severed. The tax levied shall be in addition to all other taxes heretofore levied and imposed by law. (c) The proceeds collected pursuant to this section shall be...
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9-9-48
Section 9-9-48 Control and supervision of completed improvements; annual tax for repairs and maintenance; payment of costs of repairs and maintenance; injury, damage or obstruction of improvements. Whenever any improvement constructed under this article is completed, it shall be under the control and supervision of the board of water management commissioners. It shall be the duty of said board to maintain the levees, ditches, drains, watercourses, floodwater retarding structures and any other improvements in good repair, and for this purpose the board of water management commissioners may annually levy a tax on the lands benefited by the construction of such improvement in the same manner as other water management taxes are levied, not to exceed 10 percent of the assessed benefits in any one year, and the fund that is collected shall be used for repairing and maintaining the ditches, drains, watercourses, floodwater retarding structures and other improvements in perfect order;...
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23-1-434
Section 23-1-434 (This section terminates April 26, 2018, if no revenue is created.) Use of funds by municipality; Municipal Transportation Safety Fund Plan; annual report. (a) The monies distributed to a municipality from the fund shall be deposited in a separate fund maintained by the municipality and expended only for one or more of the following: (1) The maintenance, improvement, replacement, and construction of roads and bridges within a municipality's jurisdictional limits. (2) As matching funds for federal road or bridge projects. (3) The payment of any debt associated with a road or bridge project. (4) With the consent of the county, for the maintenance, improvement, or replacement of county-maintained roads and bridges within the municipality's jurisdictional limits. (5) For a joint road or bridge project with the county pursuant to any agreement executed under the authority of state law. (b) The municipality shall not use monies from the fund for any of the following purposes...
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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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40-17-220
Section 40-17-220 Lubricating oil excise tax; exemptions. (a) There is hereby levied in addition to all other taxes of every kind now imposed by law an excise tax on lubricating oil of $.04 per gallon, which shall be collected as herein provided. (b) Every manufacturer, distributor, refiner, retail dealer, storer, or user of lubricating oil shall collect and pay over to the state Department of Revenue an excise tax of $.04 per gallon upon the selling, use or consumption, distributing, storing, or withdrawing from storage in this state for any use of lubricating oil as defined or otherwise referred to in this article, except lubricating oil expressly exempted by the provisions of this article. Provided, that where any excise tax imposed by this section upon the sale, use or consumption, distribution, storage or withdrawal from storage in this state of gasoline or lubricating oil shall have been paid to the state by a manufacturer, distributor, refiner or by any retail dealer, storer, or...
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45-49-242.20
Section 45-49-242.20 Pest control ad valorem tax. (a)(1) The Court of County Commissioners, Board of Revenue, or like governing body of Mobile County is hereby authorized to levy and collect, in addition to all other taxes authorized by law, a special annual ad valorem tax of one mill on each dollar's worth of taxable real and personal property in Mobile County for the administration, operation, and maintenance of mosquito, rodent, and other vector control activities to be carried out by the Mobile County Board of Health. Such tax shall be based upon the last preceding assessment for state and county purposes commencing with the tax year beginning October 1, 1976; its collection shall conform to the collection of taxes from counties; and it shall constitute a lien against the property. The tax shall be added by the appropriate county officials to the state and county tax bill immediately following the levy of such tax. Such taxes shall be subject to the same due and delinquency date,...
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14-8-36
Section 14-8-36 Employment of inmates by state or counties generally; wages to be paid inmates employed thereby. (a) The State of Alabama and any county are hereby authorized to become employers of work release inmates under this article, and as such may employ inmates to perform any state or county job available, including, but not limited to, road or bridge work, garbage collection and school grounds maintenance. (b) Inmates employed under this section shall be paid the federally established minimum wage. (Acts 1976, No. 637, p. 883, ยง13.)...
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23-2-156
Section 23-2-156 Rules and regulations governing use of toll roads, etc.; violations; penalties; law enforcement. (a) The authority is hereby authorized to promulgate reasonable rules and regulations with respect to the use of any toll road, bridge, or tunnel project. The rules and regulations shall relate to vehicular speeds, loads, weights and sizes, safety devices, rules of the road, and any other matters as may be necessary and proper to regulate traffic in the interest of safety and the maximum convenience of the persons using the project. The rules and regulations shall apply according to their terms to all sections of any toll road, bridge, or tunnel project under the jurisdiction of the authority, and to its structures and other appurtenances. Insofar as the rules and regulations may be inconsistent with the rules and regulations of the department or with the laws of the state relating to offenses with respect to highways, the rules and regulations promulgated by the authority...
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4-5-3
Section 4-5-3 Pledge of special taxes. The governing body of the county issuing any such warrants or certificates may, in its discretion, pledge and use, or cause to be used, for the payment of the principal of and interest on such warrants and certificates, so much as may be necessary for said payment of any privilege, license or excise tax now or hereafter levied in such county for the purpose of construction, maintenance and operation of a county airport, or, if only a portion of such tax is levied for said purpose, so much as may be necessary for said payment of that portion of any such tax that may be now or hereafter levied for the said purpose. If more than one such pledge shall be made of the said tax, then such pledges shall take precedence in the order in which they are made unless the proceedings making such pledge shall expressly provide that such pledge shall be on a parity with or subordinate to a subsequent pledge of the said tax. All warrants and certificates for which...
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45-25-242.12
Section 45-25-242.12 Disposition of proceeds. Proceeds from the gasoline excise tax shall be distributed and used as follows: (1) The first one hundred fifteen thousand dollars ($115,000) annually shall be transferred to the County General Road Department Fund, for use as defined in Sections 40-17-5, 40-17-76, 40-17-77, 40-17-78, 40-17-79, and 40-17-80, and, to further allow expenditures for purposes which may not specifically be defined, but to relate to the construction, rehabilitation, maintenance of the roads, equipment, or personnel to accomplish the same within DeKalb County. (2) The next ten thousand dollars ($10,000) shall be used for appropriation toward educating and training developmentally disabled adults in the county through contract or other appropriation to an agency or agencies providing the education and training. (3) The balance of the funds derived from the gasoline excise tax shall be used for appropriation by the county commission or any other person or persons so...
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