45-8-241
Section 45-8-241 Purpose; license or privilege fee; enforcement; exemption for religious
practices. (a) This section shall apply only to Calhoun County, Alabama, and to no
other county. (b) As used in this section, the following words and terms shall, except
as otherwise provided in this section, have the following meanings hereby ascribed
to them: "the county" means Calhoun County, Alabama; "the governing body"
means the governing body of Calhoun County, Alabama, whether it be a county commission, board
of revenue, or other governing body; "person" includes any natural person, partnership,
corporation, firm, association, trust, estate or other entity; and "business" includes
all activities engaged in, or caused to be engaged in, by any person with the object of gain,
profit, benefit, or advantage, either direct or indirect to such person; "license or
privilege fee" shall not include any sales or use tax. (c) The purposes of this section
are to equalize the burden of taxation by...
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11-101A-6
Section 11-101A-6 Board of directors. (a) Each corporation shall be governed by a board
of directors composed of the number of directors provided in the certificate of incorporation
as most recently amended. Unless provided to the contrary in its certificate of incorporation,
all powers of the authority shall be exercised by the board or pursuant to this authorization.
Subject to the provisions of subdivision (8) of subsection (b) of Section 11-101A-4,
the board shall consist of directors having those qualifications, being elected or appointed
by that person or persons, including, without limitation, the board itself, one or more authorizing
subdivisions, or other counties and municipalities, and other entities or organizations and
in the manner, and serving for the terms of office, all as shall be specified in the certificate
of incorporation of the authority. Notwithstanding the foregoing, no fewer than a majority
of the directors shall be elected by the governing body or bodies of...
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11-32-2
Section 11-32-2 Definitions. As used in this chapter, the following words and phrases
shall mean the following unless the context clearly indicates otherwise: (1) AD VALOREM TAX.
Those real and personal property ad valorem taxes collected by the county tax collector, the
director of revenue of the county, or revenue commissioner, if any, for the county, but shall
exclude all ad valorem taxes collected for the State of Alabama and all boards of education,
municipalities, fire districts, or other entities located in the county. (2) APPLICANT. A
natural person who files a written application with the governing body of any county to which
this chapter applies and with a municipality in the county, all in accordance with Section
11-32-3. (3) AUTHORITY. The public corporation organized pursuant to this chapter, which shall
be an agency of the state but shall not be a political subdivision of the state. (4) AUTHORIZING
COUNTY. Any county the governing body of which shall have adopted an...
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40-3-11
Section 40-3-11 Cost of inventory - To be prorated. The county commission of all such
counties shall have the power and authority to provide for the payment of the cost and expenses
of such inventories and to prorate such cost and expenses between the county, the state, each
municipality, the county board of education, and each city board of education in the county,
such proration to be approximately in the proportion that the revenue received by the state,
the county, such municipalities, and such boards of education, respectively, bears to the
total amount of ad valorem taxes collected in the county. When the board of equalization or
like boards or agencies, with final authority to fix the value of property for the purposes
of taxation of any such county shall provide for the taking of any such inventory and appraisal,
the Comptroller, subject to the approval of the Governor, shall have the authority to pay
the state's pro rata thereof, and each municipality and each board of...
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45-14-242.02
Section 45-14-242.02 Levy and payment of tax. (a) The county commission may levy, in
addition to all other taxes imposed by law, an excise tax on persons selling, distributing,
storing, or withdrawing from storage for any purpose whatever, gasoline or motor fuel within
the county at a rate not to exceed two cents ($.02) per gallon, and require every distributor,
retail dealer, or storer of gasoline or motor fuel to pay the excise tax upon the selling,
distributing, or withdrawing from storage for any use, gasoline or motor fuel in the county.
The excise tax levied pursuant to this part shall not be levied upon the sale of gasoline
or motor fuel in interstate commerce. If the excise tax levied pursuant to this part upon
the sale of gasoline or motor fuel has been paid by a distributor or by a retail dealer or
storer, the payment shall be sufficient, so that the tax shall not be paid but once. The excise
tax levied pursuant to this part shall apply to persons, firms, corporations,...
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45-19-140
Section 45-19-140 Forest fire protection. (a) The County Commission of Coosa County
is authorized, when the need exists, to provide protection against forest fires in Coosa County
by participating in the Alabama Forestry Commission's fire protection program in the manner
hereinafter specified. (b)(l) After the Coosa County Commission has determined that such a
need does exist in Coosa County, the county commission may, in the manner hereinafter specified,
provide for a financial charge or tax to be paid by the owners of forest lands located in
Coosa County for the use of the land for timber growing purposes amounting to the whole or
any part of the cost of such fire protection program, but not in excess of ten cents ($0.10)
per acre, provided such financial charge or tax is not greater than the benefit accruing to
such forest lands due to the availability of such fire protection. (2) "Forest lands"
as used in this section, shall mean any land which supports a forest growth, or which...

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45-2-244.077
Section 45-2-244.077 Charge for collections; dispositition of funds. The county commission
shall be authorized to charge an amount not less than two percent nor more than five percent
of the special county tax collected in the county under this subpart for collecting the special
county tax. In order to charge more than two percent of the special county tax for collecting
the tax, the county commission and the Baldwin County Board of Education shall be required
to agree upon such additional percentage for collection. Prior to any other distribution,
two percent of all net revenues herein collected shall be appropriated to the Juvenile Court
for Baldwin County to be used for drug interdiction and education programs; staffing; and
the leasing, building, staffing, and operation of a home for juveniles; and one percent of
all net revenues collected shall be appropriated to the Baldwin County District Attorney's
Office to be expended for education and intervention programs, with emphasis on...
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45-27-240
Section 45-27-240 Creation; composition; oath; compensation. (a) There shall be in Escambia
County a county board of equalization and adjustment, to consist of three members, each of
whom shall have been a resident of the county for at least five years. (b) The county board
of equalization as now constituted is hereby abolished and the duties of the board are transferred
to the county board of equalization and adjustment. (c) The board shall be composed of three
members appointed as provided in this section to serve four-year terms. During the
month of August, 2005, and during the month of August of each fourth year thereafter, the
county commission of the county and the county board of education shall each appoint one person
to membership on the county board of equalization and adjustment. During the month of August,
2005, and during the month of August of each eighth year thereafter, the governing body of
the City of Atmore shall appoint one person to membership on the county board...
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45-30-241.01
Section 45-30-241.01 Levy and payment of tax. The Franklin County Commission is hereby
authorized to levy, in addition to all other taxes imposed by law, an excise tax on persons
selling, distributing, storing, or withdrawing from storage for any purpose whatever, gasoline
and motor fuel within Franklin County at a rate not to exceed three cents ($.03) per gallon
and to require every distributor, retail dealer, or storer of gasoline or motor fuel as herein
defined to pay such excise tax upon the selling, distributing, or withdrawing from storage
for any use, gasoline and motor fuel as herein defined in such county; provided that the excise
tax levied pursuant to this part shall not be levied upon the sale of gasoline or motor fuel
in interstate commerce, and provided further that if the excise tax levied pursuant to this
part upon the sale of such gasoline or motor fuel shall have been paid by a distributor or
by retail dealer or storer, such payment shall be sufficient, the intention...
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45-39-243.01
Section 45-39-243.01 Levy and payment of tax. The Lauderdale County Commission is hereby
authorized to levy, in addition to all other taxes imposed by law, an excise tax on persons
selling, distributing, storing, or withdrawing from storage for any purpose whatever, gasoline
and motor fuel within Lauderdale County at a rate not to exceed the tax rate levied on the
persons selling, distributing, storing, or withdrawing from storage for any purpose whatever,
gasoline and motor fuel within the City of Florence, Alabama, and to require every distributor,
retail dealer, or storer of gasoline or motor fuel as herein defined to pay such excise tax
upon the selling, distributing, or withdrawing from storage for any use, gasoline and motor
fuel as herein defined in such county; provided that the excise tax levied pursuant to this
part shall not be levied upon the sale of gasoline or motor fuel in interstate commerce, and
provided further that if the excise tax levied pursuant to this part upon...
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