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11-65-1
Section 11-65-1 Legislative declarations and findings. The Legislature hereby finds and declares
as follows: (1) As the basis for enacting Act No. 84-131, the Legislature found and determined
that the conduct within Class 1 municipalities in the state of horse racing events and pari-mutuel
wagering thereon will generate additional revenues for governmental and charitable purposes,
provide additional jobs for the residents of the state and benefit the businesses related
to tourism and recreation within any such municipality and throughout the surrounding areas
of the state; it is desirable to permit the qualified voters of any Class 1 municipality to
determine through referendum whether horse racing and pari-mutuel wagering thereon will be
permitted in such municipality; and for each Class 1 municipality in which horse racing is
approved by the voters thereof, it is necessary and desirable to provide for the establishment
of a racing commission to regulate horse racing and pari-mutuel...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-65-1.htm - 18K - Match Info - Similar pages
45-9-243.40
Section 45-9-243.40 Privilege or license tax. (a) The following words, terms, and phrases,
when used in this section, shall have the meanings ascribed to them in this subsection, except
where the context clearly indicates a different meaning: (1) PERSON. Any natural person, firm,
partnership, association, corporation, receiver, trust, estate, or other entity, or any other
group or combination of any thereof acting as a unit. (2) COUNTY. Chambers County, Alabama.
(3) BUSINESS. 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. (4)
GROSS PROCEEDS. The value proceeding or accruing from the leasing or rental of tangible personal
property, without any deduction on account of the cost of the property so leased or rented,
the cost of materials used, labor, or service cost, interest paid or any other expenses whatsoever,
and without any deduction on account of loss and shall also...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-9-243.40.htm - 13K - Match Info - Similar pages
11-3-11
Section 11-3-11 Powers and duties generally. (a) The county commission shall have authority:
(1) To direct, control, and maintain the property of the county as it may deem expedient according
to law, and in this direction and control it has the sole power to locate the courts in the
rooms of the courthouse and to designate the rooms to be occupied by the officers entitled
to rooms therein, including the circuit judge if resident in the county, and to change the
location of the courts and the designation of the rooms for officers as it may deem best and
most expedient, and this shall be done by order of the county commission entered upon the
minutes of the county commission at a regular meeting of the county commission. In the event
the courthouse is inadequate to supply office rooms for such officers, the county commission
may lease such office rooms in a convenient location in the county site and pay the rental
from the county fund. (2) To levy a general tax, for general county...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-3-11.htm - 9K - Match Info - Similar pages
40-9-19.1
Section 40-9-19.1 Governing body of municipality authorized to exempt homesteads of certain
residents from ad valorem property tax increase imposed for public school purposes. (a) The
governing body of any municipality may, upon the request of the board of education of such
municipality, grant, by resolution, an exemption in whole or in part from the increased portion
of any ad valorem property tax which has been increased pursuant to the procedures specified
in paragraph (f) of Amendment No. 373 to the Constitution of Alabama of 1901 for public school
purposes, on homesteads of residents of such municipality over 65 years of age, or who are
retired due to permanent and total disability, regardless of age, or who are blind, as defined
in Section 1-1-3, regardless of age or whether such person is retired. Any homestead exemption
granted pursuant to this section may be adjusted, rescinded or reinstated at any time upon
the request of the board of education of such municipality by...
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16-13-70
Section 16-13-70 Issuance authorized; purposes; source of payment. (a) Any county board of
education and any city board of education may issue and sell interest-bearing tax anticipation
warrants for the purpose of paying the costs of erecting, acquiring, providing, constructing,
purchasing, altering, enlarging, improving, repairing and equipping school buildings, school
playgrounds and buildings for housing and repairing school buses, and for the purpose of purchasing
school buses, or for any one or more of such purposes. (b) Warrants issued under the provisions
of this article shall not be general obligations of the board of education issuing such warrants
but shall be payable, as to both principal and interest, solely out of one of the following:
(1) The proceeds of any ad valorem tax voted under the constitution for the purpose of paying
such warrants, or for school purposes generally, and paid, apportioned or allocated to or
for the benefit of the board of education issuing such...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-13-70.htm - 4K - Match Info - Similar pages
45-48A-62
Section 45-48A-62 Increase to tax for public school purposes. (a) For the purposes of this
section, the following words have the following meanings: (1) AMENDMENT 56. Amendment 56 to
the Constitution of Alabama 1901, now appearing as Section 216.04 of the Official Recompilation
of the Constitution of Alabama of 1901, as amended. (2) AMENDMENT 373. Amendment 373 to the
Constitution of Alabama of 1901, now appearing as Section 217 of the Official Recompilation
of the Constitution of Alabama of 1901, as amended. (3) CITY. The City of Guntersville. (4)
CITY SPECIAL SCHOOL AD VALOREM TAX. The tax authorized pursuant to the applicable provisions
of the general laws of this state and pursuant to Amendment 56 and Amendment 373 levied by
the city for public school purposes, or for capital outlay or debt service for public schools,
and without express limit as to time. (b) The city presently levies and collects the city
special school ad valorem tax for public school purposes. Pursuant to a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48A-62.htm - 2K - Match Info - Similar pages
16-6D-8
Section 16-6D-8 Tax credits; Failing Schools Income Tax Credit Account. (a) To provide educational
flexibility and state accountability for students in failing schools: (1) For tax years beginning
on and after January 1, 2013, an Alabama income tax credit is made available to the parent
of a student enrolled in or assigned to attend a failing school to help offset the cost of
transferring the student to a nonfailing public school or nonpublic school of the parent's
choice. The income tax credit shall be an amount equal to 80 percent of the average annual
state cost of attendance for a public K-12 student during the applicable tax year or the actual
cost of attending a nonfailing public school or nonpublic school, whichever is less. The actual
cost of attending a nonfailing public school or nonpublic school shall be calculated by adding
together any tuition amounts or mandatory fees charged by the school to the student as a condition
of enrolling or of maintaining enrollment in the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-6D-8.htm - 10K - Match Info - Similar pages
45-31-241
Section 45-31-241 Levy of tax for public school purposes. (a) In order to provide funds for
the benefit of the public schools in Geneva County, the Geneva County Commission or other
governing body of Geneva County is hereby authorized to levy and to provide for the assessment
and collection of any sales and use taxes generally paralleling the state sales and use taxes
in Geneva County or in any portion thereof as hereinafter provided, which tax or taxes shall
be in addition to any and all other county taxes heretofore or hereafter authorized by law
in Geneva County. Any such tax may be levied in Geneva County as a whole or there may be excluded
from the levy of any such tax, in the discretion of the governing body, any sales or use which
shall take place in any incorporated municipality in Geneva County in which the general administration
and supervision of public schools shall be vested in a city board of education. Such governing
body may, in its discretion, submit the question of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-31-241.htm - 3K - 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
45-48-245
Section 45-48-245 Levy of tax for public school purposes. (a) In order to provide funds for
the benefit of the public schools in Marshall County, the Marshall County Commission is hereby
authorized to levy and to provide for the assessment and collection of any sales and use taxes
generally paralleling the state sales and use taxes in Marshall County or in any portion thereof
as hereinafter provided, which tax or taxes shall be in addition to any and all other county
taxes heretofore or hereafter authorized by law in Marshall County. There shall be excluded
from the levy of any such tax, any sales or use which shall take place in any incorporated
municipality in Marshall County in which the general administration and supervision of public
schools shall be vested in a city board of education. Such governing body, in its discretion,
may submit the question of levying any such tax to a vote of the qualified electors in any
portion of Marshall County in which any such tax is proposed to be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48-245.htm - 2K - Match Info - Similar pages
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