45-2-141
Section 45-2-141 Protection of forests; costs. (a) The County Commission of Baldwin County is authorized, when the need exists, to provide for the protection of forests from fire, insects, disease, beavers, and other pests in Baldwin County by participating in the Alabama Forestry Commission's forest protection program in the manner hereinafter specified. (b)(1) After the Baldwin County Commission has determined that such a need does exist in Baldwin County, the county commission may, in the manner hereinafter specified, provide for a finance charge to be paid by the owners of forest lands located in Baldwin County for the use of the land for timber growing purposes amounting to the whole or any part of the cost of such forest protection program, but not in excess of ten cents ($.10) per acre, provided such finance charge is not greater than the benefit accruing to such forest lands due to availability of such forest protection as specified in subsection (a). (2) "Forest lands" as used...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-141.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
Section 45-37-245 Levy of tax for promotion of Birmingham as convention and visitors' destination. (a) This section relates to Jefferson County. (b) The taxes levied by this section shall become effective, or go into effect, on June 1, 1979. (c)(1) Commencing on June 1, 1979, in addition to all other taxes imposed by law, there is hereby levied and shall be collected by the director of revenue as herein provided a privilege or license tax in the amount hereinafter prescribed against every person engaging in the 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 director of revenue shall deduct and pay to the treasury of the county one percent of the total amount of the taxes, to compensate the county for the expenses incurred by it in collecting the taxes and in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-245.htm - 6K - Match Info - Similar pages
11-54B-47
Section 11-54B-47 Costs of supplemental services. (a) The self-help business improvement district ordinance adopted by the municipality pursuant to Section 11-54B-46 shall provide that all costs of the supplemental services provided in a self-help business improvement district shall be financed through the levy by the municipality of a special assessment on the owners of the real property located within the geographical area of the district or, in the case of a district formed to increase tourism in the municipality, on businesses of the designated class within the geographical area of the district, and in either case shall designate the method set forth in the plan as the method used to determine the amount of the special assessment in a manner which fairly and equitably distributes the burden of financing the supplemental services among the nonexempt real property owners in the district. The ordinance shall list and describe, by lot and block numbers and by street addresses, all real...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-54B-47.htm - 2K - Match Info - Similar pages
11-28-1.1
Section 11-28-1.1 Definitions. As used in this chapter, the following words and phrases shall have the following respective meanings, unless the context clearly indicates otherwise: (1) COSTS. When used with reference to or in connection with any public facility or any portion thereof, include all or any part of the cost of acquiring, constructing, altering, enlarging, extending, reconstructing, or remodeling such public facility, including the cost of all lands, structures, real or personal property, rights, rights-of-way, franchises, easements, permits, licenses, and interests acquired or used for, in connection with or with respect to such public facility, the cost of demolishing or removing any buildings or structures on land so acquired, including the cost of acquiring land to which such buildings or structures may be moved, the cost of all machinery, equipment, furniture, furnishings, and fixtures acquired or used for, in connection with or with respect to such public facility,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-28-1.1.htm - 8K - Match Info - Similar pages
22-27-2
by the owner or operator of a municipal solid waste landfill which guarantees the availability of funds which may be used to close, provide post-closure care, or conduct corrective action at that facility if the owner or operator fails to properly execute his or her responsibilities under this article and any rules adopted by the department for closure, post-closure care, or corrective action and the terms of any permit issued for operation of that facility. (12) GARBAGE. Putrescible animal and vegetable wastes resulting from the handling, preparation, cooking, and consumption of food, including wastes from markets, storage facilities, handling and sale of produce and other food products and excepting such materials that may be serviced by garbage grinders and handled as household sewage. (13) GENERATION. The act or process of producing solid waste. Solid waste shall be considered to be generated at the point that waste materials are first discarded or collected, regardless of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-27-2.htm - 14K - Match Info - Similar pages
23-2-153
Section 23-2-153 Exemptions from levy, charge, assessment, collection, etc., of certain taxes; certificate of exemption. (a) The exercise of the powers granted by this article shall be in all respects for the benefit of the people of the state, for the increase of their commerce and prosperity, and for the improvement of their health and living conditions. Since the ownership, operation, and maintenance of toll road, bridge, or tunnel projects by the authority will constitute the performance of essential functions, the authority, department, and any concessionaire, or any contractor, subcontractor, or agent thereof, shall not be required to pay the taxes or assessments as specifically authorized in this section upon any toll road, bridge, or tunnel project or any property acquired or used by the authority, department, or any concessionaire under this article. (b) An income, excise, or license tax or assessment may not be levied upon or collected in the state with respect to any...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/23-2-153.htm - 5K - Match Info - Similar pages
40-2A-10
Section 40-2A-10 Confidentiality, disclosure, and exchange of tax returns and tax information. THIS SECTION WAS AMENDED BY ACT 2019-101 IN THE 2019 REGULAR SESSION, EFFECTIVE MAY 6, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) Except as otherwise provided in this section, it shall be unlawful for any person to print, publish, or divulge, without the written permission or approval of the taxpayer, the return of any taxpayer or any part of the return, or any information secured in arriving at the amount of tax or value reported, for any purpose other than the proper administration of any matter administered by the department, a county, or a municipality, or upon order of any court, or as otherwise allowed in this section. Statistical information pertaining to taxes may be disclosed at the discretion of the commissioner or his or her delegate to the legislative or executive branch of the state. Upon request, the commissioner or his or her delegate may make written disclosure as...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-10.htm - 8K - Match Info - Similar pages
11-89A-2
Section 11-89A-2 Definitions. The following words and phrases used in this chapter, and others evidently intended as the equivalent thereof, shall, in the absence of a clear implication herein otherwise, be given the following respective interpretations herein: (1) APPLICANT. A natural person who files a written application with the governing body of any county or municipality in accordance with the provisions of Section 11-89A-3. (2) AUTHORITY. Any public corporation organized pursuant to the provisions of this chapter. (3) AUTHORIZING RESOLUTION. A resolution or ordinance adopted by the governing body of any county or municipality in accordance with the provisions of Section 11-89A-3, that authorizes the incorporation of an authority. (4) BOARD. The board of directors of an authority. (5) BONDS. Bonds, notes, or other obligations representing an obligation to pay money. (6) COSTS. As applied to a facility or any portion thereof, such term shall include all or any part of the cost of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-89A-2.htm - 7K - Match Info - Similar pages
45-49-151.14
Section 45-49-151.14 Tax due on pari-mutuel pools; distribution of contributions; capital improvement fund. (a) Every licensee conducting race meetings pursuant to this subpart shall pay to the racing commission for its use, a tax on the total contributions to all pari-mutuel pools conducted or made on a racetrack licensed under this subpart in an amount equal to eight percent until April 17, 1992, and seven percent thereafter. Except as otherwise provided in this subpart, the commission of a licensee on a pari-mutuel pool shall not exceed 19 percent of the amount contributed to the pari-mutuel pool, including the tax provided in this section. In addition to the 19 percent commission authorized to be withheld from pari-mutuel pools, the licensee may deduct an additional two percent commission from all pari-mutuel betting pools in which the bettors are required to select three or more dogs. After the deduction of the tax percentages for the use of the racing commission, the percentage...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-151.14.htm - 4K - Match Info - Similar pages
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