45-31-241.01
Section 45-31-241.01 Levy of tax for jail maintenance, road and bridge projects, and
school resource officers. (a) This section shall only apply to Geneva County. (b) As
used in this section, state sales tax means the tax imposed by the state sales and
use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4.
(c)(1) The County Commission of Geneva County may levy, in addition to all other authorized
taxes, a one percent sales tax. (2) The 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 authorized by this section shall be collected by the State Department of
Revenue or the county commission or other entity which the county commission has contracted
with to collect the taxes at the same time and in the same manner as state sales taxes are
collected. On or prior to the date the tax is due, each person subject to the tax shall file
with the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-31-241.01.htm - 5K - Match Info - Similar pages

11-32-2
Section 11-32-2 Definitions. As used in this chapter, the following words and phrases
shall mean the following unless the context clearly indicates otherwise: (1) AD VALOREM TAX.
Those real and personal property ad valorem taxes collected by the county tax collector, the
director of revenue of the county, or revenue commissioner, if any, for the county, but shall
exclude all ad valorem taxes collected for the State of Alabama and all boards of education,
municipalities, fire districts, or other entities located in the county. (2) APPLICANT. A
natural person who files a written application with the governing body of any county to which
this chapter applies and with a municipality in the county, all in accordance with Section
11-32-3. (3) AUTHORITY. The public corporation organized pursuant to this chapter, which shall
be an agency of the state but shall not be a political subdivision of the state. (4) AUTHORIZING
COUNTY. Any county the governing body of which shall have adopted an...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-32-2.htm - 5K - Match Info - Similar pages

41-10-36
Section 41-10-36 Definitions. Unless the context requires otherwise, the terms defined
in this section shall have the following meanings for purposes of this division: (1)
AFFECTED BOND. Any obligation or portion thereof which is required under the terms of the
code to receive an allocation of the state ceiling as a condition for the exclusion of interest
on such obligation from the gross income of the recipient thereof for federal income tax purposes.
(2) ALLOCATION. An allocation of a portion of the state ceiling issued by the authority pursuant
to the provisions of this division. (3) APPLICATION. An application for an allocation, submitted
by an issuer under the provisions of this division. (4) APPLICATION FOR CARRYFORWARD ALLOCATION.
Any application filed with the authority seeking an elective carryforward of unused limitation
for a "carryforward purpose" as defined in Section 146(f)(5) of the code.
(5) AUTHORITY. The State Industrial Development Authority, a public corporation of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-10-36.htm - 5K - Match Info - Similar pages

45-41-141.08
Section 45-41-141.08 Payment and collection of financial charges. (a) Any financial
charge levied as provided in Section 45-41-141.03 shall become due and payable on October
1 in the fiscal year of the county next succeeding the fiscal year during and for which such
financial charge is so levied and shall become delinquent if not paid before the next succeeding
January 1 and otherwise in the same manner as county ad valorem taxes. Each owner shall make
report of the unit or units of property owned by him or her to the tax assessor at the time
fixed by law for making return of other property of such owner; and any owner whose property
is generally exempt from property taxation or who is not otherwise required to make report
or return to the tax assessor as aforesaid shall nevertheless at such time make report to
the tax assessor of the unit or units of property owned by him or her, all as if such unit
or units of property were subject to property taxation. The tax collector shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-141.08.htm - 3K - Match Info - Similar pages

45-41-244.52
Section 45-41-244.52 Authority of levy - 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) An excise tax
is hereby authorized to be levied and imposed 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 of more than 50 tons burden) purchased at retail on or
after the effective date of such tax, for the storage, use, or other consumption in the county
on or after the effective date of such tax, at the rate of not exceeding one percent of the
sales price of such property, except as provided in subdivisions (2), (3), (4), and (5); (2)
An excise tax is hereby authorized to be levied and imposed on the storage, use, or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.52.htm - 5K - Match Info - Similar pages

45-27A-31.01
Section 45-27A-31.01 Definitions. The following words and phrases used in this part,
and others evidently intended as the equivalent thereof, shall, in the absence of 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 the city in accordance
with the provisions of Section 45-27A-31.03. (2) AUTHORITY. The Brewton Development
Authority, a public corporation organized pursuant to this part. (3) AUTHORIZING RESOLUTION.
A resolution adopted by the governing body of the city in accordance with Section 45-27A-31.03,
that authorizes the incorporation of the authority. (4) BOARD. The board of directors of the
authority. (5) BONDS. Includes bonds, notes, and certificates representing an obligation to
pay money. (6) CITY. The City of Brewton, Alabama. (7) DIRECTOR. A member of the board of
the authority. (8) GOVERNING BODY. With respect to the city, its city...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-27A-31.01.htm - 2K - Match Info - Similar pages

45-41A-10.01
Section 45-41A-10.01 Definitions. The following words and phrases used in this part,
and others evidently intended as the equivalent thereof shall in the absence of 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 the city in accordance
with Section 45-41A-10.03. (2) AUTHORITY. The Auburn Downtown Redevelopment Authority,
a public corporation organized pursuant to this part. (3) AUTHORIZING RESOLUTION. A resolution
adopted by the governing body of the city in accordance with Section 45-41A-10.03,
that authorizes the incorporation of the authority. (4) BOARD. The board of directors of the
authority. (5) BONDS. Bonds, notes, and certificates representing an obligation to pay money.
(6) CITY. The City of Auburn, Alabama. (7) DIRECTOR. A member of the board of the authority.
(8) DOWNTOWN DEVELOPMENT AREA. The central business district of the city as...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41A-10.01.htm - 3K - Match Info - Similar pages

11-47-218
Section 11-47-218 Powers of authorities generally; location of projects; exercise of
power of eminent domain. (a) In addition to all other powers at any time conferred on it by
law, and subject to any express provisions of its certificate of incorporation to the contrary,
an authority shall have the following lawful powers, together with all powers incidental thereto
or necessary to discharge thereof in the corporate form: (1) To have succession by its corporate
name in perpetuity or for the duration specified in its certificate of incorporation. (2)
To sue and be sued in its own name in civil actions and to defend actions against it. (3)
To adopt and make use of a corporate seal and to alter the same at pleasure. (4) To adopt,
alter, and repeal bylaws, regulations, and rules, not inconsistent with this article or its
certificate of incorporation, for the regulation and conduct of the affairs and business of
the authority. (5) To acquire, receive, take, and hold, whether by purchase,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-47-218.htm - 12K - Match Info - Similar pages

24-1-106
Section 24-1-106 Public hearings and application to Secretary of State required for
incorporation or change in area of operation. The governing body of a county shall not adopt
any resolution authorized by Sections 24-1-102, 24-1-104, or 24-1-105 unless a public hearing
has first been held which shall conform, except as otherwise provided in this article, to
the requirements of this chapter for hearings to determine the need for a housing authority
of a county; provided, that such hearings may be held by the governing body without a petition
therefor. No housing authority shall constitute a body corporate and politic under this article
until the commissioners of such authority have filed and recorded an application therefor
with the Secretary of State, which shall conform, insofar as may be applicable, to the provisions
of this chapter for the making, filing, and recording of an application with the Secretary
of State by the commissioners of a housing authority created for a county;...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/24-1-106.htm - 1K - Match Info - Similar pages

45-8A-111.01
Section 45-8A-111.01 Definitions. The following words and phrases used in this part,
and others evidently intended as the equivalent thereof, shall, in the absence of clear implication
herein otherwise, be given the following respective interpretations herein: (1) "Applicant"
means a natural person who files a written application with the governing body of the city
in accordance with the provisions of Section 45-8A-111.03. (2) "Authority"
means the Oxford Downtown Development Authority, a public corporation organized pursuant to
this part. (3) "Authorizing resolution" means a resolution adopted by the governing
body of the city in accordance with Section 45-8A-111.03, that authorizes the incorporation
of the authority. (4) "Board" means the board of directors of the authority. (5)
"Bonds" means and shall include bonds, notes, and certificates representing an obligation
to pay money. (6) "City" means the City of Oxford, Alabama. (7) "Director"
means a member of the board of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8A-111.01.htm - 3K - Match Info - Similar pages