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36-25A-2
Section 36-25A-2 Definitions. As used in and for determining the applicability of this chapter,
the following words shall have the following meanings solely for the purposes of this chapter:
(1) DELIBERATION. An exchange of information or ideas among a quorum of members of a subcommittee,
committee, or full governmental body intended to arrive at or influence a decision as to how
any members of the subcommittee, committee, or full governmental body should vote on a specific
matter that, at the time of the exchange, the participating members expect to come before
the subcommittee, committee, or full body immediately following the discussion or at a later
time. (2) EXECUTIVE SESSION. That portion of a meeting of a subcommittee, committee, or full
governmental body from which the public is excluded for one or more of the reasons prescribed
in Section 36-25A-7(a). (3) GENERAL REPUTATION AND CHARACTER. Characteristics or actions of
a person directly involving good or bad ethical conduct,...
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40-2B-2
Section 40-2B-2 Alabama Tax Tribunal. (a) Statement of Purpose. To increase public confidence
in the fairness of the state tax system, the state shall provide an independent agency with
tax expertise to resolve disputes between the Department of Revenue and taxpayers, prior to
requiring the payment of the amounts in issue or the posting of a bond, but after the taxpayer
has had a full opportunity to attempt settlement with the Department of Revenue based, among
other things, on the hazards of litigation. By establishing an independent Alabama Tax Tribunal
within the executive branch of government, this chapter provides taxpayers with a means of
resolving controversies that insures both the appearance and the reality of due process and
fundamental fairness. The tax tribunal shall provide hearings in all tax matters, except those
specified by statute, and render decisions and orders relating thereto. A tax tribunal hearing
shall be commenced by the filing of a notice of appeal protesting...
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40-9B-3
Section 40-9B-3 Definitions. (a) For purposes of this chapter, the following words and phrases
mean: (1) ABATE, ABATEMENT. A reduction or elimination of a taxpayer's liability for tax or
payments required to be made in lieu thereof. An abatement of transaction taxes imposed under
Chapter 23 of this title, or payments required to be made in lieu thereof, shall relieve the
seller from the obligation to collect and pay over the transaction tax as if the sale were
to a person exempt, to the extent of the abatement, from the transaction tax. (2) ALTERNATIVE
ENERGY RESOURCES. The definition given in Section 40-18-1. (3) CONSTRUCTION RELATED TRANSACTION
TAXES. The transaction taxes imposed by Chapter 23 of this title, or payments required to
be made in lieu thereof, on tangible personal property and taxable services incorporated into
an industrial development property, the cost of which may be added to capital account with
respect to the property, determined without regard to any rule which...
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45-37-123.01
Section 45-37-123.01 Definitions. For the purposes of this part, the following terms shall
have the following meanings: (1) ACT. The act adding this part, to be called the General Retirement
System for Employees of Jefferson County Act. (2) ACTIVE MEMBER. An individual who currently
is employed by the county or other entities set forth in subdivision (20) and is making employee
contributions to the system. (3) ACTUARIAL EQUIVALENT. Effective July 30, 1984, or such other
dates as set forth in Exhibit A, which is maintained in the office of the pension board, a
form of benefit differing in time, period, or manner of payment from a specific benefit provided
under the plan but having the same value when computed using the mortality tables, the interest
rate, and any other assumptions last adopted by the pension board, which assumptions shall
clearly preclude any discretion in the determination of the amount of a member's benefit.
(4) ACTUARIAL GAIN. As defined in Section...
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11-92A-23
Section 11-92A-23 Special reserve funds and applications for appropriations. (a) In addition
to all other powers at any time conferred upon an authority by law, an authority may, in connection
with the issuance of any bonds hereunder, create and establish one or more special debt service
reserve funds (a "debt service reserve fund"), and may pay or cause to be paid into
each debt service reserve fund (i) proceeds from bonds issued pursuant hereto to the extent
provided by the authority authorizing the issuance thereof; (ii) any moneys appropriated and
made available by the Legislature for the purpose of such fund; and (iii) any other moneys
that may be made available to the authority from any other source for the purpose of such
fund. All moneys held in a debt service reserve fund shall be used solely for the payment
of the principal of, premium, if any, and interest on bonds secured, in whole or in part,
by that fund when and as the same become due and payable as provided in the...
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11-98-4.1
Section 11-98-4.1 Board created; composition; powers and duties. (a) There is created a statewide
911 Board comprised of 13 members that shall reflect the racial, gender, geographic, urban/rural,
and economic diversity of the state. All appointing authorities shall coordinate their appointments
so that diversity of gender, race, and geographical areas is reflective of the makeup of this
state. The 911 Board shall be created effective July 1, 2012, and until the effective date
of the statewide 911 charge pursuant to Section 11-98-5, with cooperation of the CMRS Board,
shall plan for the implementation of the statewide 911 charge and the distribution of the
revenues as provided herein. The reasonable administrative expenses incurred by the 911 Board
prior to the implementation of the statewide 911 charge may be deducted from the existing
CMRS Fund. Upon the effective date of the new statewide 911 charge, the 911 Board shall replace
and supersede the CMRS Board formerly created pursuant...
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40-12-176
Section 40-12-176 Vending machines. (a) Every person, firm, corporation, association, or copartnership
operating a vending machine business whereby tangible personal property is sold through or
by the use of coin-operated machines shall pay an annual privilege license tax based on the
total sales of each such vending company during the preceding year as follows: Total Sales
Amount of Tax $12,000.00 or less $10.00 12,000.01 - 24,000.00 20.00 24,000.01 - 36,000.00
30.00 36,000.01 - 48,000.00 40.00 48,000.01 - 60,000.00 60.00 60,000.01 - 80,000.00 75.00
80,000.01 - 100,000.00 90.00 100,000.01 - 150,000.00 125.00 150,000.01 - 200,000.00 150.00
200,000.01 - 250,000.00 175.00 250,000.01 - 350,000.00 200.00 350,000.01 - 450,000.00 300.00
450,000.01 - 750,000.00 400.00 750,000.01 - 1,000,000.00 500.00 1,000,000.01 - 2,500,000.00
600.00 2,500,000.01 - 5,000,000.00 700.00 5,000,000.01 - 7,500,000.00 800.00 7,500,000.01
- 10,000,000.00 900.00 10,000,000.01 or more 1000.00 (b) The revenue produced...
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16-22-13
Section 16-22-13 Cost-of-living adjustment for certain public education employees; miscellaneous
pay provisions. (a) The state Budget Officer shall allocate to the State Board of Education,
the boards of trustees of the public universities, the Board of Trustees of the Alabama Institute
for Deaf and Blind, the Board of Youth Services School District, the Board of Directors of
the Alabama School of Fine Arts, and the Board of Trustees of the Alabama High School of Mathematics
and Science for disbursement to the employees thereof funds based on the criteria established
in this section. It is not the intent of this section to make appropriations, but the appropriations
required by this section shall be made in the annual budget act for the public schools and
colleges. (1) CERTIFICATED PERSONNEL (K-12). For the fiscal year beginning October 1, 1998,
and each year thereafter, each cell on the State Minimum Salary Schedule contained in the
annual budget act for the public schools shall be...
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45-37-244.02
Section 45-37-244.02 Jefferson County Entity Business License Tax. (a) This section shall apply
only to Jefferson County. (b) As used in this section, the following words and terms shall
have the meanings ascribed to them: (1) BUSINESS ACTIVITY. The carrying on or practice of
any business, vocation, occupation, work, calling, or profession for profit. (2) BUSINESS
ENTITY. A person engaged in one or more business activities, other than an individual. (3)
COUNTY. Jefferson County. (4) GOVERNING BODY. The Jefferson County Commission. (5) INDIVIDUAL.
A natural person other than a sole proprietor. (6) PERSON. Any corporation, partnership, company,
association, unincorporated organization, or other entity formed to engage in business activity.
The term includes an individual engaged in business activity as a sole proprietorship. (c)(1)
In addition to all state license taxes levied under Article 2, commencing with Section 40-12-40,
Chapter 12, Title 40, as amended, the governing body of the...
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11-65-14
Section 11-65-14 Commission licenses required for certain activities; conditions relating to
award and use of licenses. (a) No person shall construct or establish a horse racetrack or
racing facility where horse races are to be held and pari-mutuel wagering permitted, or own,
lease, or otherwise have the use and enjoyment of, any such racetrack or racing facility in
the commission municipal jurisdiction unless such person has obtained a horse racing facility
license issued by a commission in accordance with the provisions of this chapter, which license,
when granted or transferred to the holder thereof, shall authorize such holder to construct,
establish, own, lease, or otherwise have the use and enjoyment of, a horse racetrack or racing
facility in the commission municipal jurisdiction where horse races can be lawfully held and
pari-mutuel wagering thereon permitted, all subject to and in compliance with the provisions
of this chapter. (b) No person shall conduct any pari-mutuel...
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