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11-3-11.3
Section 11-3-11.3 Collection of local taxes - Department of Revenue. (a) Counties may, upon
request of the county commission, engage the Department of Revenue to collect and administer
any county sales, use, rental, lodgings, tobacco, or other local taxes for which there is
a corresponding state levy. Subject to subsections (d) and (e) below, the department shall
collect and administer a county sales, use, rental, lodgings, tobacco, or other tax for which
there is a corresponding state levy on behalf of the requesting county. Any county sales,
use, rental, or lodgings tax levy administered and collected by the Department of Revenue
pursuant to this section, whether the levy is imposed pursuant to the authority of Section
40-12-4, or any general, special, or local act of the Legislature, shall parallel the corresponding
state tax levy, except for the rate of tax, and shall be subject to all definitions, exceptions,
exemptions, proceedings, requirements, provisions, rules, regulations,...
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41-9-625
Section 41-9-625 Collection of biometric identifiers by law enforcement and correctional agencies;
procedure for elimination and removal of information. (a) All persons in this state in charge
of law enforcement and correctional agencies shall obtain biometric identifiers, which may
include fingerprints, photographs, palm prints, retina scans, or other identifiers specified
by the FBI, according to the biometric identification system at ALEA and the rules established
by the commission of all persons arrested or taken into custody as fugitives from justice,
and of all unidentified human corpses in their jurisdictions. All biometric identifiers collected
according to this section shall be provided to ALEA according to the rules of the commission.
(b) If any person arrested or taken into custody is subsequently released without charge or
cleared of the offense through criminal justice proceedings, the disposition shall be reported
by all state, county, and municipal criminal justice...
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45-11-243
law, a privilege or license tax upon every person, firm, or corporation engaging in the business
of renting or furnishing any room or rooms, lodging, or accommodations to transients in any
hotel, motel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings,
or accommodations are regularly furnished to transients for a consideration, in an amount
of three percent of the charge for the room, rooms, lodgings, or accommodations, including
the charge for use or rental of personal property and services furnished in the room;
provided, however, that there is exempted from the tax levied under this section any rentals
or services taxed under Division 1 of Article 1 of Chapter 23 of Title 40. The tax shall not
apply to rooms, lodgings, or accommodations supplied for a period of 30 continuous days or
more in any place (c) The tax herein levied shall be collected in a manner determined by the
county commission and the net proceeds from the tax, less a reasonable cost of...
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45-35-243
by law, a privilege or license tax upon every person, firm, or corporation engaging in the
business of renting or furnishing any room or rooms, lodging, or accommodations to transients
in any hotel, motel, inn, tourist camp, tourist cabin, or any other place in which rooms,
lodgings, or accommodations are regularly furnished to transients for a consideration, in
an amount of six percent of the charge for the room, rooms, lodgings, or accommodations, including
the charge for use or rental of personal property and services furnished in the room;
provided, however, that there is exempted from the tax authorized to be levied under this
section any rentals or services taxed under Division 1, commencing with Section 40-23-1, Article
1, Chapter 23, Title 40. This tax shall not apply to rooms, lodgings, or accommodations supplied
for a period of 30 continuous days or more in any one place. (c) The tax authorized to be
levied shall be collected as provided by the Houston County Commission. (d)...
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45-41-141.07
the county) as the commission shall specify and comparable in size and utility to such existing
fire station and appurtenant facilities, or (ii) to pay or cause to be paid the costs of such
acquisition, construction, and equipment, at such time or times and in such manner as the
commission shall determine; provided, that such municipality shall not be required to acquire
(i) the real property on which such new fire station and appurtenant facilities are to be
located or (ii) any items of personal property or equipment, other than fixtures and
so-called building equipment, to be installed or used in or about such new fire station and
appurtenant facilities, or to pay any costs of acquiring such real property, personal
property, or equipment; (2) If any such fire station and appurtenant facilities are located
within such territory to be excluded from such district, to assume any indebtedness or obligations
theretofore incurred by the county or volunteer fire department (as the case...
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45-45-200.02
Section 45-45-200.02 Residential building permit fee; North Alabama Homebuilding Academy. (a)
The Legislature finds that there is a shortage of individuals skilled in trades relating to
the residential construction industry in Madison County, including municipalities that are
located wholly or partially within the county and that, as authorized under Amendment 772
to the Constitution of Alabama of 1901, now appearing as Section 94.01 of the Official Recompilation
of the Constitution of Alabama of 1901, as amended, the county and municipalities of the county
may lend credit to or grant public funds and things of value in aid of the promotion of the
residential construction industry within Madison County. (b) The Madison County Commission
and the governing bodies of any municipality located wholly or partially within Madison County
may levy up to twenty dollars ($20), in addition to any other amount authorized by law, for
the issuance of a residential building permit. A municipality may...
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45-36-245
license tax in an amount not to exceed two percent against every person engaging in Jackson
County in the business of renting or furnishing any room or rooms, lodging, or accommodations,
to any transient in any hotel, motel, inn, tourist court, or any other place in which rooms,
lodgings, or accommodations are regularly furnished to transients for a consideration. The
tax shall be levied upon the charge for such rooms, lodgings, or accommodations, including
the charge for use of rental of personal property and services furnished in such room
or rooms. (b) There are exempted from the tax authorized by this section and from the computation
of the amount of the tax levied or payable hereunder the following: Charges for property sold
or services furnished which are required to be included in the tax levied by the state sales
tax act; charges for the rental of rooms, lodgings, or accommodations to a person for a period
of 30 continuous days or more. (c)(1) The taxes authorized by this...
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45-45-246
by law, a privilege or license tax upon every person, firm, or corporation engaging in the
business of renting or furnishing any room or rooms, lodging, or accommodations to transients
in any hotel, motel, inn, tourist camp, tourist cabin, or any other place in which rooms,
lodgings, or accommodations are regularly furnished to transients for a consideration, in
an amount of one percent of the charge for the room, rooms, lodgings, or accommodations, including
the charge for use or rental of personal property and services furnished in the room;
provided, however, that there is exempted from the tax levied under this section any rentals
or services taxed under Division 1, commencing with Section 40-23-1, of Article 1 of Chapter
23 of Title 40. The tax shall not apply to rooms, lodgings, or accommodations supplied for
a period of 30 continuous days or more in any place. (b) The tax herein levied shall be collected
in the same manner as the state lodgings tax as provided in Chapter 26,...
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22-35-5
Section 22-35-5 Fee; withdrawals; disposition of funds; liability for clean-up costs; audit.
(a) Every owner of an underground or aboveground storage tank as defined in this chapter shall
pay an Underground and Aboveground Storage Tank Trust Fund fee as established by the provisions
of this chapter to be paid to the department. During the first year next following October
1, 1988, the amount of the annual Underground and Aboveground Storage Tank Trust Fund fee
shall be one hundred dollars ($100). Thereafter, the commission, upon recommendation of the
management board, shall set such an amount not to exceed one hundred fifty dollars ($150)
per year per regulated tank. Should the fund become depleted due to claims being greater than
amounts provided by tank fees, the commission shall be empowered to make special assessments
of tank fees to protect the financial integrity of the fund. Provided the total tank fees
and special assessments for any fiscal year do not exceed one hundred fifty...
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45-4-82.20
Section 45-4-82.20 Creation; powers and duties; payment of ad valorem tax. (a) There is created
within the office of the Judge of Probate of Bibb County a license division which shall issue
all motor vehicle licenses and titles. The county commission shall furnish suitable quarters
and provide the necessary forms, books, stationery, records, equipment, and supplies, except
the stationery, forms, and supplies furnished pursuant to law by the State Department of Finance
or state Comptroller. The county commission shall also provide clerks and other assistants
for the judge of probate as shall be necessary from time to time for the proper and efficient
performance of the duties of his or her office. The judge of probate shall have authority
to employ clerks and other assistants and to fix their compensation, subject to and in accordance
with the personnel policies and procedures of Bibb County concerning county employees. The
compensation of the clerks and assistants shall be paid out of...
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