45-37-243.02
Section 45-37-243.02 Levy of tax. (a) As used in this section, the following terms have the meanings here given them: (1) COUNTY. Any county now or hereafter subject to this subpart. (2) COUNTY GOVERNING BODY. The county board of revenue, the county commission, or other like body of the county. (3) DIRECTOR OF COUNTY DEPARTMENT OF REVENUE. The director of the county department of revenue, the license commissioner, or judge of probate of the county, or any other public officer performing like duties in the county. (4) SECTION 3 AS AMENDED IN 1979. Section 3 as amended by the 1979 amendment. (5) STATE ORIGINAL UNBROKEN PACKAGE POLICY. The state policy in effect when the original Section 3 of Act 388 of the 1965 Regular Session was approved in August 1965, prohibiting licensees from selling or keeping for sale liquor or wine except in an original unbroken package. (6) THE 1979 AMENDMENT. The act the Legislature of Alabama adopted during its Regular Session of 1979 amending the original...
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45-37-249.09
Section 45-37-249.09 Jefferson County 2015 Sales Tax Fund. (a) There is hereby created a governmental fund of the county to be designated the Jefferson County 2015 Sales Tax Fund. The county commission shall maintain the 2015 Sales Tax Fund and shall administer it according to its normal fund administration procedures. (b) As promptly as practicable after the end of each fiscal year of the county, funds on deposit in the 2015 Sales Tax Fund as of September 30 of each year shall be distributed to the city or county boards of education then serving students resident in the county according to the following procedure: (1) Each county or city board of education serving any portion of the county shall certify in writing to the county commission its average daily membership of students resident in the county, its certified enrollment, calculated in accordance with Article 11 of Chapter 13 of Title 16, or any successor thereto. County or city boards of education may use their certification to...
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45-38-71.02
Section 45-38-71.02 Maintenance of certain driveways, gravel roads, etc. The Lamar County Commission may maintain driveways for schools, churches, and church-owned cemeteries, and school bus turnarounds located within the county, at county expense. The county commission also may provide normal maintenance at county expense on any gravel road or driveway, exclusive of bridges or culverts, leading from a public road to the residence of an abutting landowner. (Act 93-878, 1st Sp. Sess., p. 143, §1.)...
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45-42-200.03
Section 45-42-200.03 Chief clerk. The county license commissioner shall recommend to the commission a chief clerk who, in the absence of the commissioner, shall exercise the same powers and authority herein granted to the commissioner. Such chief clerk before entering upon his or her duties, must take the oath directed to be taken by the constitutional officers of the state and give bond payable to the commissioner in such sum as he or she may prescribe conditioned upon the faithful performance of his or her duties. The surety on such bond shall be a bond issued by a bonding company authorized to do business in this state. Such bond shall be approved by the commissioner, filed and recorded in the office of the judge of probate. The premiums on this bond shall be paid out of the general fund of the county. (Act 84-804, p. 221, § 4.)...
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45-43-242
Section 45-43-242 Sale, distribution, or delivery of malt or brewed beverages to retailers. (a) The Lowndes County Commission is hereby authorized to levy a privilege or license tax on all persons, firms, and corporations, selling, distributing, or delivering to retailers in Lowndes County, any malt or brewed beverages including beer, lager beer, ale, porter, or similar fermented malt liquor containing one-half of one percent or more of alcohol by volume, which tax shall be in an amount equal to one cent ($.01) on each 12 fluid ounces or fractional part thereof, sold or distributed within the county, including that sold or distributed within all municipalities located in the county. Such tax shall be in addition to all other taxes heretofore levied on the sale and distribution of such beverages in the county. (b) Any privilege or license tax levied by this section shall be collected by or under the supervision of the County Commission of Lowndes County. The commission shall provide...
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45-43-243
Section 45-43-243 Levy or increase authorized. The County Commission of Lowndes County is hereby granted the power and authority by ordinance, to levy a separate, or increase an existing, county business or county privilege license; provided however that nothing in this section shall be construed to conflict with or repeal Section 40-21-64. (Act 89-500, p. 1036, § 1.)...
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45-44-200
Section 45-44-200 Business licenses. The Macon County Commission may set the fees for the issuance of business licenses in the same manner as fees for business licenses are set in any municipality in the county. Macon County may not levy any privilege or license tax that is levied by Article 2, commencing with Section 40-21-50, of Chapter 21 of Title 40. Any additional fees set pursuant to this section shall be collected by the Macon County Commission and deposited in the county general fund. (Act 2011-598, p. 1329, § 1.)...
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45-45-120.01
Section 45-45-120.01 Historian. (a) The Madison County Commission may appoint a county historian and appropriate county funds for the purpose of paying the designated county historian an honorarium, not to exceed ten thousand dollars ($10,000). (b) The county historian shall maintain a chronological history of local government within Madison County. (Act 89-759, p. 1538, §§ 1, 2.)...
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45-48-70.12
Section 45-48-70.12 County highway program. The commission shall provide for a county highway program for Marshall County consistent with this subpart and shall employ all such assistants as are necessary to properly maintain and construct the public roads, highways, bridges, parks, and other public properties of Marshall County, and shall have authority to prescribe their duties, and to discharge employees for cause, or when not needed. (Acts 1976, No. 616, p. 840, § 19; Acts 1976, No. 633, p. 870, § 19.)...
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45-49-201.21
Section 45-49-201.21 Special issuance fee. (a)(1) In Mobile County, the Mobile County Commission may impose, by resolution of the commission, a special issuance fee not to exceed five dollars ($5) to be collected by the License Commissioner of Mobile County on each motor vehicle registration, boat renewal or registration, manufactured home registration, business license application, or other instrument registered or application applied for in the office of the license commissioner. The special issuance fee shall be in addition to all other fees, taxes, and other charges provided by law. (2) The fee authorized by this section shall be set by the Mobile County Commission, by resolution of the commission, adopted at a regularly scheduled meeting. (b) The issuance fees collected pursuant to this section shall be deposited in a segregated account of the office of the license commissioner and expended by the license commissioner for the preservation and storage of records relating to motor...
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