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28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto
or substituted therefor, and municipal and county licenses, there is hereby levied a privilege
or excise tax on every person licensed under the provisions of Chapter 3A who sells, stores,
or receives for the purpose of distribution, to any person, firm, corporation, club, or association
within the State of Alabama any beer. The tax levied hereby shall be measured by and graduated
in accordance with the volume of sales by such person of beer, and shall be an amount equal
to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces
or fractional part thereof. (b) Collection. The tax levied...
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45-22-30
Section 45-22-30 Cemetery board. (a) For the purposes of this section, the following terms
shall have the following meanings: (1) BOARD. The Cullman County Cemetery Board. (2) CEMETERY.
Any for profit cemetery in the county where property is used or intended to be used for the
interment of human remains, including, but not limited to, any property containing a grave,
lot, crypt, niche, or mausoleum and any gravestone, headstone, or other marker therein. (3)
MAINTENANCE. The act of maintaining a cemetery, including, but not limited to, any of the
following: a. The cutting and trimming of the lawn, shrubs, and trees. b. Keeping in repair
the drains, water lines, roads, buildings, fences, and other structures located in the cemetery.
c. The service and repair of machinery, tools, and equipment used for the maintenance of the
cemetery. (4) NEGLECTED CEMETERY. A cemetery that has become abandoned or neglected in any
of the following ways: a. Weeds, briars, bushes, or trees have become...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-30.htm - 4K - Match Info - Similar pages
45-27-246.02
Section 45-27-246.02 Distribution of funds to Escambia County Industrial Development Authority.
An amount equal to one-tenth of the net funds received by Escambia County pursuant to Sections
40-20-1 through 40-20-13, for the general fund of the county or one hundred thousand dollars
($100,000) of the funds, whichever is the lesser, shall be appropriated by the Escambia County
Commission from the county general fund to the Escambia County Industrial Development Authority,
created by Article 9. Furthermore, the governing body of Escambia County may deposit directly
into an account authorized by the Escambia County Industrial Development Authority on a monthly
installment basis. The development authority may contract with any municipality in Escambia
County for services it deems appropriate out of the funds allocated by this section. Any monies
which are not expended by the authority by September 30 of each fiscal year shall be carried
over from year-to-year by the authority and remain...
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45-37-244.02
Section 45-37-244.02 Jefferson County Entity Business License Tax. (a) This section shall apply
only to Jefferson County. (b) As used in this section, the following words and terms shall
have the meanings ascribed to them: (1) BUSINESS ACTIVITY. The carrying on or practice of
any business, vocation, occupation, work, calling, or profession for profit. (2) BUSINESS
ENTITY. A person engaged in one or more business activities, other than an individual. (3)
COUNTY. Jefferson County. (4) GOVERNING BODY. The Jefferson County Commission. (5) INDIVIDUAL.
A natural person other than a sole proprietor. (6) PERSON. Any corporation, partnership, company,
association, unincorporated organization, or other entity formed to engage in business activity.
The term includes an individual engaged in business activity as a sole proprietorship. (c)(1)
In addition to all state license taxes levied under Article 2, commencing with Section 40-12-40,
Chapter 12, Title 40, as amended, the governing body of the...
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45-26-81.21
Section 45-26-81.21 1981 recording fee. (a) On and after the date this section becomes applicable
to Elmore County, a special recording fee of one dollar ($1) shall be paid to the county,
and collected by its judge of probate, with respect to each real property instrument and each
personal property instrument that may be filed for record in the office of the judge
of probate and for the recording of other instruments and documents in the probate office
in the discretion of the governing body of the county, and, on and after such date, no such
instrument shall be received for record in the office of the judge of probate unless the special
recording fee of one dollar ($1) is paid thereon. The special recording fee shall be in addition
to all other fees, taxes, and other charges required by law to be paid upon the filing for
record of any real property instrument or personal property instrument, and for the
recording of other instruments and documents in the probate office in the...
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45-44-84.20
Section 45-44-84.20 Recording fee. (a)(1) On and after October 1, 1981, a special recording
fee of three dollars ($3) shall be paid to the county, and collected by its judge of probate,
with respect to each real property instrument and each personal property instrument
that may be filed for record in the office of the judge of probate and for the recording of
other instruments and documents in the probate office in the discretion of the governing body
of the county, and, on and after such date, no such instrument shall be received for record
in the office of the judge of probate unless the special recording fee of three dollars ($3)
is paid thereon. The special recording fee shall be in addition to all other fees, taxes,
and other charges required by law to be paid upon the filing for record of any real property
instrument or personal property instrument, and for the recording of other instruments
and documents in the probate office in the discretion of the governing body of the...
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41-23-213
Section 41-23-213 Grant program; rulemaking authority; Alabama Broadband Accessibility Fund.
(a) The Director of ADECA may establish and administer the broadband accessibility grant program
for the purpose of promoting the deployment and adoption of broadband Internet access services
to unserved areas. By June 26, 2018, the director shall adopt rules and policies to administer
the program and begin to accept applications for grants, and shall adopt such rules as may
be necessary to meet the future needs of the grant program. (b) The program shall be administered
pursuant to policies developed by ADECA in compliance with this article. The policies shall
provide for the awarding of grants to non-governmental entities that are cooperatives, corporations,
limited liability companies, partnerships, or other private business entities that provide
broadband services. Nothing in this article shall expand the authority under state law of
any entity to provide broadband service. (c) There is...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-23-213.htm - 9K - Match Info - Similar pages
45-26-231.30
Section 45-26-231.30 Fund established; fees. (a) This section shall only apply to Elmore County.
(b) The Elmore County Sheriff Service of Process Serving Fund is created in the county treasury
and hereinafter referred to in this section as the sheriffs fund. (c) The Sheriff of Elmore
County, except for warrants for arrest, may contract with or enter into contract or agreement
with a private, public, or governmental entity for the purpose of service of process. (d)(1)
In addition to all existing charges, fees, judgments, and costs of court, the clerk, sheriff,
or other appropriate court official in the criminal division of the district and circuit courts
of Elmore County shall increase the fees by twenty dollars ($20) per document for the fund.
(2) In addition to all existing charges, fees, judgments, and costs of court, the clerk, sheriff,
or other appropriate court official in the civil division of the district and circuit courts
of Elmore County shall increase the fees by twenty...
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45-41-141
Section 45-41-141 Definitions. (a) The following words and phrases used in this part, and others
evidently intended as the equivalent thereof, in the absence of clear implication herein otherwise,
shall be given the following respective interpretations herein: (1) AMENDMENT 392. That certain
amendment to the Constitution of Alabama of 1901, as amended, proposed by Act 80-313 enacted
at the 1980 Regular Session of the Legislature. (2) AUTHORIZING AMENDMENT. That certain amendment
to the Constitution of Alabama of 1901, as amended, proposed by Act 88-479 enacted at the
1988 Regular Session of the Legislature. (3) CODE. The Code of Alabama 1975, as amended. (4)
COMMERCIAL BUILDING. Any building, structure, or other improvement to real property, excluding,
however, any dwelling that: a. Is subject to ad valorem taxation and has a fair market value,
according to the records of the tax assessor pertaining to state and county ad valorem taxation
for the fiscal or ad valorem tax year of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-141.htm - 8K - Match Info - Similar pages
45-37-220
from whence taken with the least possible harm. (g) The licenses provided for in this section
shall not be sold to any person holding a commercial fishing license or engaged in the business
of commercial fishing, and it shall be unlawful for any persons holding a wire basket license
or using a wire basket under this section to sell or offer for sale any fish within or without
any such counties. It is the specific intent of this section to allow the use of wire baskets
to catch fish for personal consumption only. (h) It shall be illegal for any person
to raise, inspect, or take fish from any wire basket that may be legalized under this section
unless such person shall hold in his or her name and have in his or her possession the license
for the particular basket he or she is raising, inspecting, or from which he or she is taking
fish. Nothing in this subsection shall prevent the raising of such baskets for inspection
by any officer, agent, or employee of the Department of...
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