45-16-242.20
Section 45-16-242.20 Imposition of tax. (a) The Coffee 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 Coffee County a county privilege, license, or excise tax in the following amounts: (1) Five cents ($0.05) for each package of cigarettes, made of tobacco or any substitute therefor. (2) Five cents ($0.05) for each package of cigars or cigarellos, such as Winchester, which are similar to, and which are packaged like, cigarettes. (3) Two cents ($0.02) 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 subdivision (2). (4) Two cents ($0.02) for each sack, can, package, or other container of smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco which are prepared in such manner...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-16-242.20.htm - 2K - Match Info - Similar pages
45-19-70.08
Section 45-19-70.08 County engineer; powers and duties; compensation; equipment and facilities. (a) The chair, with the approval of the county commission, shall employ a county engineer, who shall be a qualified and competent civil engineer, possessing all of the qualities as specified for county engineers pursuant to law. The county engineer shall devote his or her time and attention to the maintenance and construction of the Coosa County public roads, highways, bridges, ferries, and county shop, and shall, during his or her employment, reside in Coosa County. The county engineer shall serve at the pleasure of the county commission. (b) The County Engineer of Coosa County shall perform all of the following duties: (1) Employ, supervise, and direct all assistants necessary to properly maintain and construct the public roads, highways, bridges, ferries, and county shop of Coosa County, and shall prescribe their duties and discharge employees for cause or when not needed. (2) Perform...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-19-70.08.htm - 4K - Match Info - Similar pages
45-2-261.03
Section 45-2-261.03 Preparation of master plan. In availing itself of the powers conferred by this subpart, the Baldwin County Commission shall appoint the planning commission to make and maintain in an up-to-date manner, a master plan for the physical development of the unincorporated areas of Baldwin County. The master plan with the accompanying maps, plats, charts, and descriptive material shall show the planning commission's recommendations for the use and development of the unincorporated areas of Baldwin County. The planning commission shall make a preliminary report and hold a public hearing thereon. The master plan recommended thereunder shall be presented in a final report to the Baldwin County Commission. The Baldwin County Commission shall not hold a public hearing and take action until it has received the final report of the planning commission. After a public hearing by the Baldwin County Commission, the master plan may be approved or amended by the Baldwin County...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-261.03.htm - 1K - Match Info - Similar pages
45-21-242.01
Section 45-21-242.01 Authorization. The county commission is authorized to levy and impose, as specified under this part, upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco or certain tobacco products in Crenshaw County a county privilege or license tax in the following amounts: (1) Five cents ($0.05) for each package of cigarettes made of tobacco or any substitute. (2) Two cents ($0.02) for each cigar of any description of tobacco or any substitute with the exception of the cigarette sized or near cigarette sized cigars which may be taxed at the same rate as cigarettes. (3) Two cents ($0.02) for each sack, can, package, or other container of smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco which are prepared in a manner for smoking in a pipe or cigarette. (4) Five cents ($0.05) for each sack, plug, package, or other container of chewing tobacco, which is prepared in a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-21-242.01.htm - 1K - Match Info - Similar pages
45-23-242
Section 45-23-242 Levy of tax. (a) The Dale County Commission is authorized to impose upon every person, firm, or corporation who sells, stores, delivers, uses or otherwise consumes tobacco or certain tobacco products in Dale County a county privilege, license, or tax in the following amounts: (1) Five cents ($0.05) for each package of cigarettes, made of tobacco or any substitute therefor. (2) Two cents ($0.02) for each cigar of any description made of tobacco or any substitute therefor. (3) Two cents ($0.02) for each sack, can, package, or other container of smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco which are prepared in such manner as to be suitable for smoking in a pipe or cigarette. (4) Three cents ($0.03) for each sack, plug, package, or other container of chewing tobacco, which tobacco is prepared in such manner as to be suitable for chewing only and not suitable for smoking as described in subdivision (3). (5)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-23-242.htm - 2K - Match Info - Similar pages
45-26-200.01
Section 45-26-200.01 Mileage allowance. The Elmore County Commission is hereby authorized to pay a mileage allowance to the county license inspector for official business, provided such allowance does not exceed the amount of allowance paid other county employees. (Act 84-635, p. 1286, §1.)...
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45-27-247.06
Section 45-27-247.06 Payment of license tax; commission. (a) The license tax imposed by this subpart shall be paid to the judge of probate and the judge of probate, after first reimbursing the county general fund for expenses incurred in the administration and enforcement of this subpart, and after deducting for his or her own use and benefit the commission as hereinafter provided, shall, between the eleventh and twentieth of each month distribute the remainder of the proceeds of the tax in the following manner: Sixty percent to be prorated among the municipalities within the county upon the basis of the respective sales of cigarettes within each municipality during the preceding calendar month; and 40 percent to be prorated among the city and county boards of education for educational purposes on the basis of the previous year's net enrollment of pupils. (b) For his or her service as provided in this subpart the judge of probate shall be entitled to a commission of two and one-half...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-27-247.06.htm - 1K - Match Info - Similar pages
45-28-200
Section 45-28-200 Business license or privilege fee. (a) As used in this section, the following words and terms shall have the following meanings unless the context clearly indicates otherwise: (1) BUSINESS. Any activity engaged in by any person with the object of gain, profit, benefit, or advantage, either direct or indirect to the person, including vocations, occupations, callings, and professions. (2) COUNTY. Etowah County. (3) COUNTY COMMISSION. The governing body of Etowah County. (4) LICENSE OR PRIVILEGE FEE. A charge other than a sales or use tax. (5) PERSON. Any natural person, partnership, corporation, firm, association, trust, estate, or other entity. (b) The purpose of this section is to equalize the burden of taxation by authorizing the county commission to impose a license or privilege fee upon persons presently paying no license or privilege fee for the privilege of engaging in certain businesses in the county. The further purpose of this section is to generate additional...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28-200.htm - 3K - Match Info - Similar pages
45-3-200
Section 45-3-200 Citation issuance fee. The Barbour County Commission is hereby authorized and empowered to impose, by resolution duly adopted and spread upon its minutes, a citation issuance fee in an amount not to exceed fifteen dollars ($15) per each citation issued by the county license inspector citing a delinquent mobile home license tag as provided by law. Such issuance fee shall be in addition to any penalty heretofore or hereafter prescribed by law for such delinquency and shall be collected with such penalty in the usual manner. All proceeds from collections of such issuance fee shall be paid to the county license inspector. (Act 87-329, p. 460, §1.)...
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45-31-242
Section 45-31-242 Levy of tax. (a) The Geneva 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 Geneva County a county privilege, license, or excise tax in the following amounts: (1) Five cents ($0.05) for each package of cigarettes, made of tobacco or any substitute therefor. (2) Two cents ($0.02) for each cigar of any description made of tobacco or any substitute therefor, with the exception of the cigarette sized or near cigarette sized cigars which may be taxed at the same rate as cigarettes under subdivision (1). (3) Two cents ($0.02) for each sack, can, package, or other container of smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco which are prepared in such manner as to be suitable for smoking in a pipe or cigarette. (4) Three cents ($0.03) for each sack, plug, package, or other...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-31-242.htm - 2K - Match Info - Similar pages
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