45-48-242.01
Section 45-48-242.01 Sales tax on wholesale and retail price of spirituous or vinous liquors. Pursuant to the authority granted in Section 104 of the Constitution of Alabama of 1901, in Marshall County, in lieu of the tax levied by Act 89-797 (Acts 1989, p. 1596), there is hereby levied and shall be collected a sales tax at the rate of five percent upon the wholesale and retail price, excluding taxes, of spirituous or vinous liquors sold at retail or wholesale in the county by the Alcoholic Beverage Control Board, its stores, or its successors or assigns. The county tax herein levied shall be collected by the board, its successors or assigns, from the wholesale and retail purchaser at the time the wholesale or retail price is paid. The tax shall be collected as are other taxes on alcoholic beverages and deposited into the county general fund to be distributed to the Marshall County District Attorney's office, district attorney fund, for administration of the office. The Alcoholic...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48-242.01.htm - 1K - Match Info - Similar pages
45-27-243
Section 45-27-243 Additional ad valorem tax; disposition of funds. (a) As used in this section, the following words and phrases shall have the following meanings: (1) AMENDMENT No. 3. That amendment to the constitution that was proposed by Act 60, S. 130, 1915 Regular Session. (2) AMENDMENT No. 373. That amendment to the constitution that was proposed by Act 6, 1978 Second Special Session. (3) COUNTY COMMISSION. Escambia County Commission. (4) CONSTITUTION. The Constitution of Alabama of 1901. (5) COUNTY. Escambia County, Alabama. (6) SPECIAL TAX. The countywide ad valorem tax authorized in Amendment No. 3 and levied and collected on taxable property in the county. (b) The county presently levies and collects the special tax at a rate of thirty cents ($.30) on each one hundred dollars ($100) (3 mills on each dollar) of assessed value pursuant to Amendment No. 3 and Amendment No. 373 and an election held in the county on May 8, 1979. Pursuant to a resolution adopted by the county...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-27-243.htm - 2K - Match Info - Similar pages
11-11A-1
Section 11-11A-1 Authorized; denominations, maturity, interest, price, etc.; anticipation of longer-term warrants. Any county in the state of Alabama, in addition to all other powers which it may now have, is hereby authorized and empowered from time to time to authorize, issue and sell, for the purpose of financing the costs of erecting necessary public buildings, bridges or roads in such county, interest-bearing tax-anticipation warrants payable (as to both principal and interest) solely out of the special ad valorem tax authorized by § 215 of the Constitution of Alabama of 1901, as amended, to be levied for the erection of necessary public buildings, bridges or roads, such warrants to be in such denomination or denominations, to have such maturity or maturities [not exceeding 30 years from their date], to bear interest at such rate or rates and payable at such time or times, to be made payable at such place or places (whether within or without the state) and to be sold at such time...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-11A-1.htm - 1K - Match Info - Similar pages
45-4-243.40
Section 45-4-243.40 Additional ad valorem tax; disposition of funds. (a) The following words and phrases used in this section, and others evidently intended as the equivalent thereof, shall, in the absence of a clear implication herein otherwise, be given the following respective interpretations herein: (1) "Amendment No. 3" means that certain amendment to the constitution that was proposed by Act No. 60 enacted at the 1915 Regular Session of the Legislature of Alabama. (2) "Amendment No. 373" means that certain amendment to the constitution that was proposed by Act No. 6 enacted at the 1978 Second Special Session of the Legislature of Alabama. (3) "Commission" means Bibb County Commission or other governing body of the county. (4) "Constitution" means the Constitution of Alabama of 1901. (5) "County" means Bibb County, Alabama. (6) "Special countywide tax" means the special ad valorem tax for public school purposes that is authorized in Amendment No. 3 and pursuant to an election held...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-4-243.40.htm - 2K - Match Info - Similar pages
41-10-751
Section 41-10-751 Definitions. When used in this article, the following terms shall have the following meanings, unless the context clearly indicates otherwise: (1) ALABAMA TRUST FUND. The trust fund of the state created under Amendment 450 to the Constitution of Alabama of 1901, and appearing as §219.02 of the Official Recompilation of the Constitution of Alabama 1901, as amended. (2) APPROPRIATED FUNDS. The BP settlement revenues deposited in the special fund to the extent such revenues are appropriated to the authority pursuant to Section 41-10-759. (3) AUTHORITY. The Alabama Economic Settlement Authority authorized to be established pursuant to Section 41-10-752. (4) BONDS. Those bonds, including refunding bonds, issued pursuant to this article. (5) BP SETTLEMENT REVENUES. Revenues received by the state in settlement of economic damages claims of the state against BP Exploration and Production, Inc. and any of its corporate affiliates arising out of the Deepwater Horizon oil spill...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-10-751.htm - 6K - Match Info - Similar pages
45-49-242.21
Section 45-49-242.21 Special ad valorem tax for public school purposes. (a) The following words and phrases used in this section, and others evidently intended as the equivalent thereof, in the absence of a clear implication herein otherwise, shall be given the following respective interpretations herein: (1) AMENDMENT 3. That amendment to the constitution that was pro- posed by Act 60 enacted at the 1915 Regular Session of the Legislature of Alabama. (2) AMENDMENT 325. That amendment to the constitution that was proposed by Act 116 enacted at the 1971 Third Special Session of the Legislature of Alabama. (3) AMENDMENT 373. That amendment to the constitution that was proposed by Act 6 enacted at the 1978 Second Special Session of the Legislature of Alabama. (4) COMMISSION. The Mobile County Commission or other governing body of the county. (5) CONSTITUTION. The Constitution of Alabama of 1901. (6) COUNTY. Mobile County, Alabama. (7) MOBILE SCHOOL TAX DISTRICT. The special school tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-242.21.htm - 3K - Match Info - Similar pages
45-5-241
Section 45-5-241 Increase of tax rate. (a) The following words and phrases shall have the following meanings: (1) AMENDMENT NO. 3. That amendment to the constitution that was proposed by Act No. 60, S. 130, 1915 Regular Session. (2) AMENDMENT NO. 373. That amendment to the constitution that was proposed by Act No. 6, H. 170, 1978 Second Special Session. (3) COMMISSION. Blount County Commission. (4) CONSTITUTION. The Constitution of Alabama of 1901. (5) COUNTY. Blount County, Alabama. (6) SPECIAL SCHOOL DISTRICT TAX. The special district ad valorem tax for public school purposes authorized in Amendment No. 3 and levied and collected on taxable property in the special school tax district. (7) SPECIAL SCHOOL TAX DISTRICT. The Hayden School Tax District in the county subject to the jurisdiction and control of the Blount County Board of Education, as the school tax district now exists or as it may be hereafter formed. (b) The county presently levies and collects the special school district...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-5-241.htm - 2K - Match Info - Similar pages
40-12-246.1
Section 40-12-246.1 License tax and registration fees - Exemption for motor bus passenger carrier vehicles; special license. (a) Any motor bus passenger carrier vehicle owned or otherwise operated by a common carrier of passengers authorized to operate in this state by the Public Service Commission pursuant to Chapter 3 of Title 37, is expressly exempt from the payment of any state, county, municipal, or other local ad valorem tax provided such vehicle is in compliance with subsection (b). Such exemption shall only apply to those common carriers of passengers that are both based in and have principal operating facilities located within Alabama. (b) In lieu of the payment of any state, county, municipal, or other local ad valorem tax and in addition to any other business or occupational licenses required for operation by the laws of this state, any business, person, or persons operating as a common carrier of passengers that is authorized to operate in this state by the Public Service...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-246.1.htm - 4K - Match Info - Similar pages
16-13-120
Section 16-13-120 Authority to issue; interest rate; terms, use of proceeds, etc. In any county in which a special license or privilege tax or excise tax may now or hereafter be levied, or the proceeds of any ad valorem tax equivalent shall be apportioned, by local act of the Legislature of Alabama, the county board of education of the county or the city board of education of any city in the county, as the case may be, may sell and issue interest-bearing warrants, the principal of and the interest on which shall be payable solely from that portion of the proceeds from such tax or tax equivalent which may be apportioned and paid to such board of education. Any such warrants may bear such rate or rates of interest not exceeding 12 percent per annum, payable semiannually, may be in such denomination or denominations, may mature over such period of time not exceeding 30 years after their date, may be sold at public or private sale at such price or prices, may be made redeemable prior to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-13-120.htm - 3K - Match Info - Similar pages
45-48-241.31
Section 45-48-241.31 Additional motor vehicle tag fees authorized. (a)(1) For purposes of this section, the term motor vehicle means a motor vehicle as defined in Section 40-12-240, as amended, excluding any trailer qualifying as a utility trailer. (2) The Marshall County Commission outside of the corporate limits of any city in any part of which is located in Marshall County having a city board of education may levy an additional annual fee of up to twenty-five dollars ($25) on each motor vehicle registered from that area or otherwise subject to ad valorem tax by the county in that area in the county unless specifically exempted therefrom. (3) The governing bodies of the City of Arab and the City of Guntersville may each respectively levy an additional annual fee of up to twenty-five dollars ($25) on each motor vehicle registered within the corporate limits of the municipality which the governing body of the municipality represents or is otherwise subject to ad valorem tax by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48-241.31.htm - 2K - Match Info - Similar pages
|