Code of Alabama

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45-49-249.06
Section 45-49-249.06 Payment to license tax. (a) The county license tax imposed by this subpart
and collected by the seller, wholesaler or retailer, shall be paid to the county commission,
and the county commission, after first reimbursing the county general fund for expenses incurred
in the administration and enforcement of this subpart, shall, between the 11th and 20th day
of each month deposit the remainder of the proceeds of the tax in the county General Fund
of Mobile County to be paid out to the Greater Mobile-Washington County Mental Health-Mental
Retardation Board, Inc. The fund shall be expended by the board in Mobile County only for
mental health purposes and all other purposes specified and allowed in Acts 1967, No. 310
(Acts 1967, p. 853). (b) The city or municipal license tax, if any, collected by the seller,
wholesaler or retailer, shall be payable by the seller directly to the city, municipality,
or town entitled to the city license tax. (Act 87-558, p. 868, §7.)...
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45-5-130
Section 45-5-130 Duties; salary; bond; county commissioners employed as part-time officers.
(a) In addition to all other authority vested in the Blount County Commission, the county
commission shall set the necessary policies and priorities for the construction, maintenance,
and repair of all public roads, county highways, bridges, ferries, and public facilities within
the county, to insure the people a safe and adequate road system based on the county unit
system. Each member of the county commission shall inspect the roads of his or her district
from time to time, and hear the suggestions and complaints of the citizens, and report the
suggestions and complaints to the commission with his or her recommendations; confer with
the county engineer concerning the problems of his or her district; and to assist in securing
rights-of-ways, and assist in public service generally. The county engineer shall provide
the necessary equipment and personnel, in the absence of a county commissioner,...
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45-6-241.40
Section 45-6-241.40 Imposition of tobacco tax; stamps; disposition of funds; rules and regulations.
(a)(1) The Bullock County Commission is hereby authorized to impose upon every person, firm,
or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco or certain
tobacco products in Bullock County a county privilege, license, or excise tax in the following
amounts: a. Five cents ($.05) for each package of cigarettes, made of tobacco or any substitute
therefor. b. Five cents ($.05) for each package of cigars or cigarellos, such as Winchester,
which are similar to, and which are packaged like, cigarettes. c. Three cents ($.03) for each
cigar, cheroot, or stogie of any description made of tobacco or any substitute therefor which
are not similar to, nor packaged like, cigarettes as provided for in paragraph b. d. Three
cents ($.03) for each sack, can, package, or other container of smoking tobacco, including
granulated, plug, cut, crimp cut, ready rubbed, and other...
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11-1-7
Section 11-1-7 Appointment and use of public depositories; liability. (a) Upon the application
of the county tax collectors, revenue commissioners, license commissioners, county treasurers,
judges of probate, circuit court clerks, or registers of the circuit court, it shall be the
duty of the county commission of the county to appoint a bank or savings association, that
is a qualified public depository under Chapter 14A of Title 41, as a depository in which such
officers may deposit money coming into their hands as such officers, which appointment shall
be by proper resolutions spread upon the minutes of such commission. (b) Upon the application
of the custodian of county school funds, it shall be the duty of the county board of education
of the county to appoint a bank or savings association that is a qualified public depository
under Chapter 14A of Title 41, as a depository in which such officers may deposit money coming
into their hands as such officers, which appointment shall be...
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11-27-3
Section 11-27-3 License tax. The county commissions of the several counties in this state are
hereby authorized and empowered to levy and collect a license tax on the gross revenue, of
the community antenna television franchise holder, derived within the area covered by said
franchise. The license tax, provided for herein, shall not exceed that percentage of gross
revenue set forth by the regulations of the Federal Communications Commission. Counties are
the only subdivision of the state entitled to levy such franchise fee in the unincorporated
areas of each county. (Acts 1982, 2nd Ex. Sess., No. 82-787, p. 291, §3.)...
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22-21-101
Section 22-21-101 Designation as agency to operate, etc., public hospital facilities. The county
commission of any county in which a special tax for public hospital purposes has heretofore
been or shall hereafter be authorized at an election held in the county pursuant to the provisions
of any amendment to the constitution shall have the power to designate a hospital corporation
in the county as the agency of the county to acquire, construct, equip, operate and maintain
public hospital facilities in the county as a whole if the said special tax is a countywide
tax or in that portion of the county in which the tax shall have been voted if the said tax
is not a countywide tax. Such designation shall be made by a resolution of the county commission,
which shall be duly entered upon the minutes of such county commission. A certified copy of
such resolution shall be filed with the judge of probate of the county, who shall forthwith
receive and record the same. A certified copy of such...
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23-1-86
Section 23-1-86 Establishment, etc., within municipalities. The county commission of any county,
with the consent or permission of the city council or governing body of any municipality,
may establish, construct, and maintain any road, street, or bridge within the corporate limits
of such municipality except in cases where the State Department of Transportation has jurisdiction
over such road, street, or bridge. (Code 1923, §1367; Acts 1927, No. 347, p. 348; Code 1940,
T. 23, §49.)...
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40-12-81
Section 40-12-81 Commission merchants or merchandise brokers. Each commission merchant or merchandise
broker shall pay one state license tax of $25 and one county license tax of $12.50. Such payment
shall be made in the county in which such commission merchant or merchandise broker maintains
his principal place of business. Such license shall authorize such commission merchant or
merchandise broker to do business in any county of the state without the payment of any further
state or county license tax. The payment of the license tax in one county of the state as
evidenced by the license certificate of the probate judge shall be sufficient. (Acts 1935,
No. 194, p. 256; Code 1940, T. 51, §493; Acts 1943, No. 418, p. 384.)...
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45-1-20
Section 45-1-20 Licensing and regulation; violations. (a) Each local government entity within
Autauga County, whether it be a municipality or the county commission, shall have the right
and authority to suspend or revoke any license issued for the sale of alcoholic beverages
which the local governmental entity approved for issuances to any hotel, restaurant, or club
for any reason which the local governmental entity may deem sufficient and proper. This power
to suspend or revoke such license shall be subject to the review of the State of Alabama Alcoholic
Beverage Control Board. (b) Each local governmental entity in Autauga County, whether it be
a municipal governing body or the county commission, may promulgate and implement rules and
regulations for controlling the liquor traffic within the jurisdiction of the local governmental
entity, by allowing or prohibiting nudity, topless dancing, or any other type of similar live
entertainment on the premises of a business which serves or...
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45-11-240.20
Section 45-11-240.20 Creation; offices, supplies, personnel; powers and duties. (a) There is
hereby created within the tax collector's office of Chilton County a license division. The
county commission shall furnish suitable quarters and provide the necessary forms, books,
stationery, records, equipment, and supplies, except such stationery forms and supplies as
are furnished pursuant to law by the State Department of Finance or the state Comptroller.
The county commission shall insure the tax collector has sufficient help and shall provide
such clerks and other assistants for the tax collector as shall be necessary from time to
time for the proper and efficient performance of the duties of his or her office. The tax
collector shall have authority to employ such clerks, and other assistants, and to fix their
compensation; however, the number and compensation of such clerks and other assistants shall
be subject to the approval of the county commission. The compensation of the clerks and...

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