Code of Alabama

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45-11-245.02
Section 45-11-245.02 Authorization of levy of sales tax. (a) The governing body of the county
is authorized to levy and impose in the county, in addition to all other taxes of every kind
now imposed by law, and to collect 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, 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,...
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11-65-36
Section 11-65-36 Application of net commission revenues. All commission horse wagering fees,
commission greyhound wagering fees, and other fees, commissions, and moneys, including fines
and forfeitures, to which a commission shall be entitled under the provisions of this chapter
shall be paid to the treasurer of such commission and shall be deposited by said treasurer
to the account of such commission. Except for the gross profits of any commission racing day
and the commission greyhound wagering fee referable to greyhound racing on such day that may
be set aside for specific public entities or charitable organizations pursuant to Section
11-65-30.1(c), all such moneys to which a commission shall be entitled that remain after (i)
the payment of all expenses incurred in the administration of this chapter, including (without
limitation thereto) the payment of the salaries and expenses of the members and employees
of such commission, and (ii) the deposit into the breeding fund of all...
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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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28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto
or substituted therefor, and municipal and county licenses, there is hereby levied a privilege
or excise tax on every person licensed under the provisions of Chapter 3A who sells, stores,
or receives for the purpose of distribution, to any person, firm, corporation, club, or association
within the State of Alabama any beer. The tax levied hereby shall be measured by and graduated
in accordance with the volume of sales by such person of beer, and shall be an amount equal
to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces
or fractional part thereof. (b) Collection. The tax levied...
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45-37-40.02
Section 45-37-40.02 Barber commission. (a) There shall be a barber commission for the county
consisting of three members, one of whom shall be black, herein at times referred to as the
commission. The present members of the commission having been previously appointed by the
county commission, shall serve for the duration of their term, but in the event of a vacancy
existing at the time of taking effect of this section or occurring in the future, the vacancy
shall be filled, and all subsequent members of the commission shall be selected or appointed
in the manner provided in this section for terms of three years. The members of the commission
shall be nominated by the barbers licensed by the commission and only those licensed shall
be eligible to vote for nominees for appointment to the commission. The commission, at all
times, shall be composed of three members, all of whom shall be licensed barbers, who have
been licensed by the commission for a period of five years prior to their...
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16-8-41
Section 16-8-41 Establishment and maintenance of kindergartens and playgrounds; age limits
of children admitted to kindergarten. The county boards of education shall have power to establish
and maintain within their systems of public schools kindergartens and playgrounds for the
children who are bona fide residents of and living within their respective jurisdictions.
If kindergartens are established and maintained, children from five to eight years of age
may be admitted on such terms and conditions which county boards of education may prescribe.
(Acts 1971, No. 1935, p. 3125, § 1.)...
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45-49-102.20
Section 45-49-102.20 School-based decision making pilot programs. (a) By January 1, 1999, the
Mobile County School Board shall adopt a policy for implementing pilot programs for school-based
decision making beginning with the 1999-2000 school year pursuant to this subpart and shall
select schools to participate in the pilot program as follows: (1) One elementary school in
each Senate district. (2) One middle school selected from the county. (3) One high school
selected from the county. (b) In addition to the schools selected pursuant to subdivisions
(1), (2), and of subsection (a), any other school located within the Mobile County School
System may petition the Mobile County School Board to participate in the pilot program. The
petition shall be on a standard form developed by the Mobile County School Board and shall
include input from parent representatives, teachers, and the principal or administrator of
the school. Upon receipt of a petition, the Mobile County School Board shall...
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16-26B-7
Section 16-26B-7 School year; summer programs; short courses; extension courses; admission;
extracurricular activities. (a) The school may, at the discretion of the school board, operate
on the same school year basis as all other public schools in Alabama. Full-time students shall
be enrolled for the entire school year and may enroll in summer programs. (b) Summer programs
may be offered for full-time students and for students who qualify to attend the school during
summer periods. (c) The school may offer short courses, workshops, seminars, weekend instructional
programs, and other innovative programs for students not enrolled as full-time students in
the school. (d) The school, at the discretion of the school board, may provide extension courses
on the campuses of other educational institutions within the state. (e) The school shall admit
students who meet the qualifications and conditions set by the executive director and approved
by the school board. (f) Whenever possible, the...
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45-49-102.04
Section 45-49-102.04 Student dress code policy. (a) The Legislature finds and declares each
of the following: (1) The children of Mobile County have the right to an effective public
school education. Both students and staff of the primary, elementary, junior, and senior high
school campuses have the constitutional right to be safe and secure in their persons at school.
However, children in many of our public schools are forced to focus on the threat of violence
and the messages of violence contained in many aspects of our society, particularly reflected
in gang regalia that disrupts the learning environment. (2) Gang-related apparel is hazardous
to the health and safety of the school environment. (3) Instructing teachers and administrators
on the subtleties of identifying constantly changing gang regalia and gang affiliation takes
an increasing amount of time away from educating our children. (4) Weapons, including firearms
and knives, have become common place upon even our elementary...
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16-1-11.4
Section 16-1-11.4 Admission of nonpublic school students by public institutions of higher education.
Any provision of law to the contrary notwithstanding, no public two-year or four-year institution
of higher education in the state may deny admission to or otherwise discriminate against an
otherwise qualified student based on the consideration, whether in whole or in part, that
the student attended, graduated from, or is enrolled in a nonpublic school, including private,
church, parochial, and religious schools, or was home schooled. (Act 2014-245, p. 785, §6.)...

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