45-41A-43
Section 45-41A-43 Ad valorem taxation for education purposes. (a) The following words
and phrases shall have the following meanings: (1) AMENDMENT 8. That amendment to the constitution
that was proposed by Act 650, 1919 Regular Session. (2) AMENDMENT 373. That amendment to the
constitution that was proposed by Act 6, 1978 Second Special Session. (3) CITY. Opelika, Alabama.
(4) CONSTITUTION. The Constitution of Alabama of 1901. (5) COUNCIL. Opelika City Council.
(6) SPECIAL SCHOOL TAX. The special ad valorem tax for the support and furtherance of education
authorized in Amendment 8 and elections held in the city on July 19, 1948, and December 10,
1968, and May 9, 1989, and levied and collected on taxable property in the city. (b) The city
presently levies and collects the special school tax at a rate of fifty cents ($.50) on each
one hundred dollars ($100) (5 mills on each dollar) of assessed value pursuant to Amendment
8. Pursuant to a resolution adopted by the council in accordance...
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45-37A-242.01
Section 45-37A-242.01 Special school district tax. (a) The following words and phrases
shall have the following meanings: (1) AMENDMENT 3. That amendment to the constitution that
was proposed by Act 60, S. 130, 1915 Regular Session. (2) AMENDMENT 373. That amendment to
the constitution that was proposed by Act 6, H. 170, 1978 Second Special Session. (3) COMMISSION.
Jefferson County Commission. (4) CONSTITUTION. The Constitution of Alabama of 1901. (5) COUNTY.
Jefferson County, Alabama. (6) SPECIAL SCHOOL DISTRICT TAX. The special district ad valorem
tax for public school purposes authorized in Amendment 3 and levied and collected on taxable
property in the special school tax district. (7) SPECIAL SCHOOL TAX DISTRICT. The special
school tax district in the county subject to the jurisdiction and control of the Hoover City
Board of Education, which consists of all the area in the county lying within the corporate
limits of the City of Hoover, Alabama, as the school tax district now exists...
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45-37A-510.01
Section 45-37A-510.01 Special school district tax. (a) The following words and phrases
shall have the following meanings: (1) AMENDMENT 3. That amendment to the constitution that
was proposed by Act 60, S. 130, 1915 Regular Session. (2) AMENDMENT 373. That amendment to
the constitution that was proposed by Act 6, H. 170, 1978 Second Special Session. (3) COMMISSION.
Jefferson County Commission. (4) CONSTITUTION. The Constitution of Alabama of 1901. (5) COUNTY.
Jefferson County, Alabama. (6) SPECIAL SCHOOL DISTRICT TAX. The special district ad valorem
tax for public school purposes authorized in Amendment 3 and levied and collected on taxable
property in the special school tax district. (7) SPECIAL SCHOOL TAX DISTRICT. The special
school tax district in the county subject to the jurisdiction and control of the Vestavia
Hills City Board of Education, which consists of all the area in the county lying within the
corporate limits of the City of Vestavia Hills, Alabama, as the school tax...
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45-37A-351
Section 45-37A-351 Special school district tax. 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 316. That certain amendment to the constitution that was proposed by
Act 509 enacted at the 1971 Regular Session of the Legislature of Alabama. (2) AMENDMENT 373.
That certain amendment to the constitution that was proposed by Act 6 enacted at the 1978
Second Special Session of the Legislature of Alabama. (3) COMMISSION. The Jefferson County
Commission or other governing body of the county. (4) CONSTITUTION. The Constitution of Alabama
of 1901. (5) COUNTY. Jefferson County, Alabama. (6) SPECIAL SCHOOL DISTRICT TAX. The special
ad valorem tax for public school purposes that is authorized in Amendment 316 to be levied
and collected on taxable property in the special school tax district. (7) SPECIAL...
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45-45A-43.02
Section 45-45A-43.02 Additional tax for educational purposes. (a) For the purposes of
this section, the following words have the following meanings: (1) AMENDMENT NO. 56.
Amendment No. 56 of the Constitution of Alabama of 1901, now appearing as Section 216.04
of the Official Recompilation of the Constitution of Alabama of 1901, as amended. (2) AMENDMENT
NO. 269. Amendment No. 269 of the Constitution of Alabama of 1901, now appearing as Section
215.05 of the Official Recompilation of the Constitution of Alabama of 1901. (3) AMENDMENT
NO. 373. Amendment No. 373 of the Constitution of Alabama of 1901, now appearing as Section
217 of the Official Recompilation of the Constitution of Alabama of 1901. (4) AMENDMENT NO.
805. Amendment No. 805 of the Constitution of Alabama of 1901, now appearing as Section
14 Limestone County Local Amendments of the Official Recompilation of the Constitution of
Alabama of 1901. (5) CITY. The City of Madison, Alabama. (6) CITY GENERAL AD VALOREM TAX.
The tax...
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45-4-244.20
Section 45-4-244.20 County sales tax to parallel state tax; exemptions; collection and
disposition of funds; enforcement. (a) All words, terms, and phrases that are defined in Article
1 of Chapter 23 of Title 40 shall, where used in this section have the meanings respectively
ascribed to them in Article 1 except where the context herein clearly indicates a different
meaning. In addition, the following words, terms, and phrases where used in this section
shall have the following respective meanings except where the context clearly indicates a
different meaning: (1) STATE SALES TAX STATUTES. Article 1 of Chapter 23 of Title 40, which
levies a retail sales tax for state purposes, and includes all statutes, heretofore enacted,
which expressly set forth any exemptions from the computation of the tax levied in Article
1 and all other statutes heretofore enacted which expressly apply to, or purport to affect,
the administration of Article 1 and the incidence and collection of the tax imposed...
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45-37A-152
Section 45-37A-152 Ad valorem taxes authorized. (a) The governing body of the City of
Fairfield in Jefferson County may levy and collect an additional ad valorem tax at a rate
not exceeding 15 mills per each dollar on the value of the taxable property within the city,
the proceeds of which tax shall be used exclusively for public educational purposes, provided
the rate of such tax, the time it is to continue, and the purpose thereof shall have been
first submitted to a vote of the qualified electors of the City of Fairfield and voted for
by a majority of those voting at such election. The additional taxes levied and imposed by
this section shall become effective October 1, 1986, upon referendum approved by a
majority of the qualified electors of the municipality, called by the municipal governing
body at the next special, local, or statewide referendum, as provided by law and Amendment
373 to the Constitution of Alabama of 1901, as amended. Such proceeds shall be collected at
the same...
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45-22-243.91
Section 45-22-243.91 Levy of sales tax. (a) There is levied and imposed in the county,
in addition to all other taxes of every kind now imposed by law, and shall be collected as
herein provided, a privilege or license tax on account of the business activities and in the
amount to be determined by the application of rates against gross sales or gross receipt,
as the case may be, as follows: (1) Upon every person, firm, or corporation (not including
the State of Alabama or the Alabama Alcoholic Beverage Control Board or ABC stores) engaged
or continuing within the county in the business of selling at retail any tangible personal
property whatsoever, including merchandise and commodities of every kind and character (not
including, however, bonds or other evidence of debt or stocks), an amount equal to one percent
of the gross proceeds of sales of the business, except where a different amount is expressly
provided herein; provided, however, that any person engaging or continuing in...
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40-23-2
Section 40-23-2 Tax levied on gross receipts; certain sales exempt; disposition of funds.
There is levied, in addition to all other taxes of every kind now imposed by law, and shall
be collected as herein provided, a privilege or license tax against the person on account
of the business activities and in the amount to be determined by the application of rates
against gross sales, or gross receipts, as the case may be, as follows: (1) Upon every person,
firm, or corporation, (including the State of Alabama and its Alcoholic Beverage Control Board
in the sale of alcoholic beverages of all kinds, the University of Alabama, Auburn University,
and all other institutions of higher learning in the state, whether the institutions be denominational,
state, county, or municipal institutions, any association or other agency or instrumentality
of the institutions) engaged or continuing within this state, in the business of selling at
retail any tangible personal property whatsoever, including...
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45-35-244.01
Section 45-35-244.01 Levy of privilege or license tax. There is hereby levied, for the
period of time provided for herein, in addition to all other taxes of every kind now imposed
by law, and shall be collected as herein provided a privilege or license tax on account of
the business activities and in the amount to be determined by the application of rates against
gross sales or gross receipts, as the case may be, as follows: (1) Upon every person, firm,
or corporation, including the State of Alabama, the University of Alabama, Auburn University,
and all other institutions of higher learning in the state, whether such institutions be denominational,
state, county, or municipal institutions, and any association or other agency or instrumentality
of such institutions, engaged or continuing within the county in the business of selling at
retail any tangible personal property whatsoever, including merchandise and commodities of
every kind and character, not including, however, bonds or...
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