45-7-241
Section 45-7-241 Levy of tax; disposition of funds; construction with state sales tax statutes.
(a) The following words, terms, and phrases as used in this section shall have the following
respective meanings except where the context clearly indicates a different meaning: (1) "Commissioner"
means the Commissioner of Revenue of the State. (2) "County" means Butler County
in the State of Alabama. (3) "Fiscal Year" means the period commencing on October
1 of each calendar year and ending on September 30 of the next succeeding calendar year. (4)
"Month" means a calendar month. (5) "Quarterly Period" means the period
of three months ending on the last of each March, June, September, and December. (6) "Registered
Seller" means the person registered with the State Department of Revenue pursuant to
the state use tax statutes or licenses under the state sales tax statutes. (7) "State"
means the State of Alabama. (8) "State Department of Revenue" means the Department
of Revenue of the State. (9)...
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40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division and
from the computation of the amount of the tax levied, assessed, or payable under this division
the following: (1) The gross proceeds of the sales of lubricating oil and gasoline as defined
in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...

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45-42-231
Section 45-42-231 Driver education seminar; Sheriff's Driver Education Fund. (a) In Limestone
County, the fees for attendance at seminars conducted by the Limestone County Sheriff's Office,
known as the Limestone County Sheriff's Office Driver Education Seminar, shall be not less
than fifty dollars ($50) nor more than one hundred fifty dollars ($150), which shall be set
by the sheriff and collected by the sheriff or his or her appointed agent. (b) Any and all
monies collected under subsection (a) shall be deposited by the Sheriff of Limestone County
or his or her appointed agent in any bank located in Limestone County selected by the sheriff
into a fund known as the Sheriff's Driver Education Fund and shall be audited by the Department
of Examiners of Public Accounts. (c) The Sheriff's Driver Education Fund as provided in subsection
(b) shall be drawn upon by the Sheriff of Limestone County or his or her appointed agent and
shall be used exclusively for law enforcement purposes in the...
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45-42-243.06
Section 45-42-243.06 Disposition of funds. The proceeds of the taxes imposed by this part,
when paid to the custodian of the county school funds of Limestone County, as provided in
Section 45-42-243.03, shall be apportioned and used in the following manner: The custodian
of the county school funds of Limestone County shall apportion such proceeds between the county
board of education of Limestone County and the city board of education of the City of Athens,
Limestone County, on a pro rata basis in proportion to the number of pupils in average daily
attendance at schools under the jurisdiction of each board. The amount of the proceeds apportioned
to the city board of education of the City of Athens shall be used by the board exclusively
for public school purposes. The amount of the proceeds apportioned to the county board of
education of Limestone County shall be used by the board exclusively for public school purposes.
(Acts 1957, No. 68, p. 106, § 7; Acts 99-173, p. 200, § 1.)...
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45-42A-20.01
Section 45-42A-20.01 Regulation of sale of alcoholic beverages on Sunday. The City Council
of the City of Athens in Limestone County, by ordinance, may regulate and permit the sale
of alcoholic beverages during certain hours on Sunday, as determined by the city council,
by properly licensed retail licensees of the Alcoholic Beverage Control Board and the City
of Athens serving the general public in the city. (Act 2017-310, § 1.)...
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45-42-162
Section 45-42-162 Purpose. The purpose of this part is to provide for the economic and efficient
merger of the City of Athens and Limestone County and such other political subdivisions as
by formal procedures agree to participate in the merger. (Act 87-324, p. 442, § 1.)...
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45-42A-20
Section 45-42A-20 Sale of draft or keg beer or malt beverages. (a) This section shall only
apply to the City of Athens in Limestone County. (b) The sale of draft or keg beer or malt
beverages by retail licensees of the Alcoholic Beverage Control Board is authorized in the
City of Athens. All resolutions and ordinances relating to the sale, consumption, and possession
of bottled or canned beer in such cities shall apply to draft or keg beer or malt beverages.
The Athens City Council may adopt an ordinance regulating the sale of draft or keg beer or
malt beverages pursuant to this section. (c) All laws or parts of laws which conflict with
this section are repealed. However, the provisions of this section are cumulative and supplementary
and shall not be construed to repeal or supersede any laws or parts of laws not directly inconsistent
herewith. (Act 2011-262, p. 482, §§ 1-3; Act 2011-292, p. 538, §§ 1-3.)...
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45-42A-26
Section 45-42A-26 Waiver of certain fees for Habitat for Humanity. The municipal governing
body of the City of Athens in Limestone County may waive, or authorize the waiver by any municipal
utility board, any costs and fees for permits, water meters, sewer taps, the installation
of temporary electric service poles, and other similar costs and fees for the Habitat for
Humanity for the construction of housing for low-income residents of the city. (Act 94-134,
p. 175, § 1.)...
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45-45A-35
Section 45-45A-35 Applicability. This part shall apply with respect to the levy of ad valorem
taxes in the City of Huntsville, the corporate limits of which are presently located within
portions of Limestone, Madison, and Morgan Counties. (Act 2019-264, §1; Act 2019-372, §1.)...

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16-13-281
Section 16-13-281 Average salaries to match national average; funding; compliance. (a) The
average salary of Alabama teachers, including the State Minimum Salary Schedule, local salary
supplementals, state incentive pay such as National Board of Professional Teaching Standards
certification, and any other salary compensation paid to Alabama teachers, shall be increased
to the national average for teacher salaries as provided in this article. Beginning in the
fiscal year 2001-2002, and continuing each fiscal year thereafter until such time as the Alabama
teacher salary average has reached the national average for teacher salaries, there shall
be allocated 41.15 percent of the growth in the Education Trust Fund for teacher salaries.
The 41.15 percent of the growth shall not apply to any future new revenue source to the Education
Trust Fund, including any revenue generated from an increase in the rate or a substantial
change in the base of existing revenue sources. Provided, however, an...
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