45-49-245
Section 45-49-245 Stamp to be affixed to cover of each magazine containing photographs, etc., of uncovered genital organs or female breasts. Each magazine sold at retail in Mobile County which contains pictures, photographs, or drawings of uncovered female breasts or the uncovered genital organs of any man or woman shall have a stamp affixed to its cover. The Tax Collector of Mobile County shall provide each wholesaler of such magazines with a stamp to be affixed to the magazines, and the wholesaler shall be responsible for affixing the stamp to each magazine that comes within the meaning of this part. If a magazine that comes within the meaning of this part is purchased directly from the publisher, then the retailer shall be responsible for affixing the stamp to each magazine. Magazines purchased directly from the publisher by a customer through a subscription that is delivered by mail are expressly excluded from this part. (Act 79-657, p. 1137, ยง1.)...
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45-5-240
Section 45-5-240 Creation of office; duties of commissioner; deputies, clerks, assistants. (a) After September 30, 1985, there shall be a county revenue commissioner in Blount County. A commissioner shall be elected at the general election in 1984 and at the general election every six years thereafter, who shall serve for a term of six years beginning on the first day of October next after his or her election, and until his or her successor is elected and has qualified. (b) The county revenue commissioner shall do and perform all acts, duties, and functions required by law to be performed either by the tax assessor or by the tax collector of the county relative to the assessment of property for taxation, the collection of taxes, the keeping of records, and the making of reports concerning assessments for and the collection of taxes. (c) Subject to the approval of the county commission, the county revenue commissioner shall appoint and fix the duties and compensation of a sufficient...
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45-16-140.02
Section 45-16-140.02 Fire protection service fee. - Levy; definitions; exemption. (a) There is levied on the owner of each dwelling and commercial building located in Coffee County a fire protection and emergency medical service fee of thirty dollars ($30) per year for each dwelling and commercial building. (b) For the purposes of this article, a dwelling shall be defined as any building, structure, or other improvement to real property used or expected to be used as a dwelling or residence for one or more human beings including, but not limited to: (1) Any building, structure, or improvement assessed, for the purposes of state and county ad valorem taxation, as Class III single-family owner-occupied residential property. (2) A duplex or an apartment building. (3) Residential property used to generate rental income. (4) Any manufactured home or house trailer used or expected to be used as a dwelling or residence for one or more human beings. (c) A building, structure, or other...
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45-17-242.02
Section 45-17-242.02 Use of stamps for payment. The tax herein authorized, when levied in accordance with the provisions of this part, shall be paid through the use of stamps, bearing the words "Colbert County Public Hospital Tax." Stamps in denominations to the amount of the tax shall be affixed to the box or other container from or in which the tobacco products taxed are normally sold at retail, and shall be affixed in such manner that their removal will require continued application of water or steam; and in case of cigars, chewing tobacco, and like tobacco products, where sales are made from the original box or container, the stamps must be affixed to the box or container in such a way that such stamps shall be torn or mutilated when such containers or boxes are opened for the sale of the tobacco products enclosed therein. In the case of cigarettes, snuff, smoking tobacco, and like tobacco products, sold at retail in any sack, can, bottle, or other such package or container, the...
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45-2-241
Section 45-2-241 Consolidation of unified system. (a) At the expiration of the terms of office, or if a vacancy occurs in either the office of Tax Assessor or the office of Tax Collector of Baldwin County, then immediately upon the occurrence of a vacancy there shall be established the office of County Revenue Commissioner in Baldwin County. If the office is established upon the occurrence of a vacancy in either the office of tax assessor or tax collector, then the tax assessor or tax collector, as the case may be, remaining in office shall be the county revenue commissioner for the remainder of the term for which he or she was elected. A revenue commissioner shall be elected at an election called for that purpose and every six years thereafter. He or she shall serve for a term of office of six years. (b) The county revenue commissioner shall do and perform all acts, duties, and functions required by law performed either by the tax assessor or by the tax collector of the county...
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45-29-240
Section 45-29-240 Consolidation of offices and duties. (a) At the expiration of the terms of office, or if a vacancy occurs in either the office of Tax Assessor or the office of Tax Collector of Fayette County before such date, then immediately upon the occurrence of such vacancy there shall be established the office of county revenue commissioner in Fayette County. If such office is established upon the occurrence of a vacancy in either the office of tax assessor or tax collector, then the tax assessor or tax collector, as the case may be, remaining in office shall be the county revenue commissioner for the remainder of the term for which he or she was elected. A revenue commissioner shall be elected at an election called for that purpose and every six years thereafter. He or she shall serve for a term of office of six years. (b) The county revenue commissioner shall do and perform all acts, duties, and functions required by law to be performed either by the tax assessor or by the tax...
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45-34-240.20
Section 45-34-240.20 Consolidation of offices and duties. (a) After September 30, 1985, there shall be a county revenue commissioner in Henry County. A commissioner shall be elected at the general election in 1984 and at the general election every six years thereafter, who shall serve for a term of six years beginning on the first day of October next after his or her election, and until his or her successor is elected and has qualified. (b) The county revenue commissioner shall do and perform all acts, duties, and functions required by law to be performed either by the tax assessor or by the tax collector of the county relative to the assessment of property for taxation, the collection of taxes, the keeping of records, and the making of reports concerning assessments for and the collection of taxes. (c) The salaries and fringe benefits, as determined, shall be paid on a pro rata basis out of the monies collected each tax year into the general fund of the county, and thereafter paid...
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45-37-248
Section 45-37-248 Sales tax abatements. (a) The Jefferson County Commission, by resolution or ordinance, may grant or ratify, or both, an abatement of all or part of county sales and use taxes on purchases of tangible personal property and uses of taxable services that are incorporated into an industrial development property in the county or a major addition to an existing industrial development property in the county for any and all private use industrial property that has been approved for abatement under the Tax Incentive Reform Act of 1992 prior to May 6, 1998. Any such grant or ratification, or both, may be retroactively effective to the date on which the abatement under the Tax Incentive Reform Act of 1992 was approved pursuant to Section 40-9B-5. (b) The Jefferson County Commission shall have authority to provide Jefferson County sales tax abatements on the retail sale of construction materials, supplies, and services to persons or their authorized agent or contractor who...
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45-49-252.04
Section 45-49-252.04 Certificates of need. Certificates of need as required by Section 45-49-252.03 may be obtained for the management of solid waste in the following manner: (1) An applicant for a certificate of need for a solid waste management activity or facility shall petition the Mobile County Commission to deter- mine the need of such requested service by the applicant. The applicant shall provide the commission with the following information as applicable: a. A statement of purpose and need for the activity, service, or facility. b. A statement of funding sources. c. A statement of financial resources of the applicant. d. A statement of the cost of operation. e. A statement of existing facilities or services available. f. Any other information requested by the commission. g. Information described in paragraphs b., c., and d. shall not be required from persons desiring certificates of need to provide nonresidential solid waste management activities, services, or facilities. (2)...
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11-40-81
Section 11-40-81 Division of territory within police jurisdiction; municipal zoning authority. (a) Any municipality in this state incorporated after 1990, which is located in a county in which another municipality in that county has zoning authority in its police jurisdiction, may divide the territory within its police jurisdiction into business, industrial, and residential zones or districts and, at its option, may provide the kind, character, and use of structures and improvements that may be erected or made within the several zones or districts established and, from time to time, may rearrange or alter the boundaries of the zones or districts and may also adopt ordinances as are necessary to implement and administer this article. It is the intent of this article to grant any municipality to which this article applies full zoning authority within its police jurisdiction to the same extent as the municipality exercises that authority within its corporate limits. (b) This article shall...
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