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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45-9-243.40
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...
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39-2-12
Section 39-2-12 Partial and final payments of contractors by awarding authorities. (a) As used
in this section the following words shall have the meanings ascribed to them as follows: (1)
CONTRACTOR. Any natural person, partnership, company, firm, corporation, association, limited
liability company, cooperative, or other legal entity licensed by the Alabama State Licensing
Board for General Contractors. (2) NONRESIDENT CONTRACTOR. A contractor which is neither a.
organized and existing under the laws of the State of Alabama, nor b. maintains its principal
place of business in the State of Alabama. A nonresident contractor which has maintained a
permanent branch office within the State of Alabama for at least five continuous years shall
not thereafter be deemed to be a nonresident contractor so long as the contractor continues
to maintain a branch office within Alabama. (3) RETAINAGE. That money belonging to the contractor
which has been retained by the awarding authority conditioned on...
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45-7-241
Section 45-7-241 Levy of tax; disposition of funds; construction with state sales tax statutes.
(a) The following words, terms, and phrases as used in this section shall have the following
respective meanings except where the context clearly indicates a different meaning: (1) "Commissioner"
means the Commissioner of Revenue of the State. (2) "County" means Butler County
in the State of Alabama. (3) "Fiscal Year" means the period commencing on October
1 of each calendar year and ending on September 30 of the next succeeding calendar year. (4)
"Month" means a calendar month. (5) "Quarterly Period" means the period
of three months ending on the last of each March, June, September, and December. (6) "Registered
Seller" means the person registered with the State Department of Revenue pursuant to
the state use tax statutes or licenses under the state sales tax statutes. (7) "State"
means the State of Alabama. (8) "State Department of Revenue" means the Department
of Revenue of the State. (9)...
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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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25-4-10
Section 25-4-10 Employment. (a) Subject to other provisions of this chapter, "employment"
means: (1) Any service performed prior to January 1, 1978, which was employment as defined
in this section prior to such date and, subject to the other provisions of this section, services
performed for remuneration after December 31, 1977, including service in interstate commerce,
by: a. Any officer of a corporation; or b. Any individual who, under the usual common law
rules applicable in determining the employer-employee relationship, has the status of an employee;
or c. Any individual other than an individual who is an employee under paragraphs a. or b.
of this subdivision (1) who performs services for remuneration for any person: 1. As an agent-driver
or commission-driver engaged in distributing meat products, bakery products, beverages (other
than milk) or laundry or dry cleaning services for a principal; 2. As a traveling or city
salesman engaged upon a full-time basis in the solicitation on...
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45-37-243.11
Section 45-37-243.11 Indigent Care Fund. (a) There is hereby established for and in the counties
subject to this subpart a county indigent care fund herein called the Indigent Care Fund.
The Indigent Care Fund shall be used by such counties for any or all of the following purposes:
To acquire by construction, eminent domain, or otherwise a county hospital, hospitals, and/or
clinics, and to operate, equip, and maintain the same for the medical care and treatment of
indigent persons of such county suffering from illness, injury, disability, or infirmity,
including outpatients; and the furnishing of drugs and medicine to such indigent persons,
including outpatient care at the county hospital or at a clinic maintained by the county or
under contract with the county, also the operation of an emergency clinic. In addition, the
county shall be authorized to furnish part of the cost of the medical care for those of the
county able to pay for only part of their own medical care. (b) Such county...
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45-49-171.45
Section 45-49-171.45 Authority to bring suit. The Mobile County Indigent Care Board shall be
authorized and empowered to bring and prosecute any suits in its name, as agent for the County
of Mobile, against any person whose cost of hospitalization, in whole or in part, has been
paid by the board to the provider of medical care or the hospital, within the statutory period
fixed by law. (Act 83-501, p. 704, § 6.)...
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45-49-171.20
Section 45-49-171.20 Funding - Amounts. There shall be paid annually, in equal monthly installments,
out of the General Fund of Mobile County to the board of health of such county such sums of
money as shall be reasonably necessary for the county health department, for the acquisition
of land, the erection, construction, extension, renewal, and repair of any buildings and improvements
thereon, and for the maintenance and operation of such department, under the direction of
the county health officer, which sum for any fiscal year after September 30, 1987, shall not
be less than a sum equal to one dollar seventy-five cents ($1.75) per capita of population
according to the last or any succeeding federal census, and which sum for any fiscal year
after September 30, 1989, shall not be less than a sum equal to two dollars ($2) per capita
of population according to the last or any succeeding federal census. The amount to be appropriated
each year shall be determined by the governing body of...
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45-37-73.02
Section 45-37-73.02 Indigent health care. Beginning July 1, 2014, the Jefferson County Commission
shall submit to each member of the Jefferson County Legislative Delegation and the public
on their Internet website a quarterly accounting of the collections and disbursement of the
proceeds from the Indigent Health Care Fund for Jefferson County and a yearly account of the
Indigent Health Care Fund conducted by the Department of Examiners of Public Accounts. (Act
2014-260, §2.)...
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