Code of Alabama

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45-27-247.07
Section 45-27-247.07 Rules and regulations; funding. The governing body of the county is hereby
given the right, power, and authority to promulgate and adopt rules and regulations governing
the collection of the tax hereby imposed, if it is necessary so to do in order to more effectually
carry out the terms and provisions of this subpart, but it shall not have the right to alter
or change the distribution of the tax as herein provided for. The county governing body shall
make available to the judge of probate ample funds from the county general fund for the purchase
of stamps and other materials and supplies needed by the judge of probate for carrying out
this subpart, and the county governing body may employ a person or persons at a salary or
salaries and expenses of the person or persons so employed not to exceed the aggregate of
four hundred fifty dollars ($450) per month from the funds derived from this subpart to act
as inspector or inspectors and otherwise to assist the judge of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-27-247.07.htm - 1K - Match Info - Similar pages

45-49-249.07
Section 45-49-249.07 Rulemaking authority; funding. The county commission is hereby given the
right, power, and authority to promulgate and adopt rules and regulations governing the collection
of the county tax hereby imposed, if it is necessary to do so in order to more effectually
carry out the terms and provisions of this subpart, but it shall not have the right to alter
or change the distribution of the taxes herein provided for. The county governing body shall
make available ample funds from the county general fund for the purchase of stamps and other
materials and supplies needed for carrying out this subpart. However, the county general fund
shall be reimbursed for all monies expended in connection with the administration and enforcement
of this subpart as provided under Section 45-49-249.06. (Act 87-558, p. 868, §8.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-249.07.htm - 1K - Match Info - Similar pages

45-2-244.007
Section 45-2-244.007 Rules and regulations. The county commission is hereby given the right,
power, and authority to promulgate and adopt rules and regulations governing the collection
of the county tax hereby imposed, if it is necessary so to do in order to more effectually
carry out the terms and provisions of this subpart, but it shall not have the right to alter
or change the distribution of the taxes herein provided for. The county governing body shall
make available ample funds from the county general fund for the purchase of stamps and other
materials and supplies needed for carrying out the provisions of this subpart. However, the
county general fund shall be reimbursed for all monies expended in connection with the administration
and enforcement of this subpart as provided under Section 45-2-244.006. (Act 80-613, p. 1044,
§8.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.007.htm - 1K - Match Info - Similar pages

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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-190.htm - 43K - Match Info - Similar pages

28-7-16
Section 28-7-16 Tax on sale of table wine; disposition of proceeds. (a) Levy. There is hereby
levied in addition to the license taxes provided for by this chapter and municipal and county
license taxes and in addition to any marked-up price made by the board on wine sold by the
board a privilege or excise tax measured by and graduated in accordance with the volume of
sales of table wine containing not more than sixteen and one-half percent alcohol by volume
and shall be an amount equal to forty-five cents ($.45) per liter of table wine containing
not more than sixteen and one-half percent alcohol by volume sold to the wholesale licensee
or board, to be collected from the purchaser by the board or by a licensed retailer. (b) Collection,
Monthly Return, Remittance, Right to Examine Books and Records. (1) The tax levied by subsection
(a) shall be added to the sales price of all table wine containing not more than sixteen and
one-half percent alcohol by volume sold and shall be collected...
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11-65-10
Section 11-65-10 Powers and duties of commission. When authorized by one or more elections
as provided in Section 11-65-4, a commission shall have the powers and duties necessary to
license, regulate, and supervise horse racing and pari-mutuel wagering thereon and greyhound
racing and pari-mutuel wagering thereon within the commission municipal jurisdiction, including,
without limiting the generality of the foregoing, the powers and duties hereinafter set forth
in this section or in other sections of this chapter. (1) A commission shall have succession
in perpetuity, subject only to the provisions of this chapter as it may be amended from time
to time. (2) A commission shall have the power to sue and be sued in its own name in civil
suits and actions and to defend suits against it. (3) A commission shall have the power to
adopt and make use of an official seal and to alter the same at pleasure. (4) A commission
shall have the power to adopt, alter, and repeal bylaws, regulations and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-65-10.htm - 26K - Match Info - Similar pages

23-1-80.1
Section 23-1-80.1 County commissions - Use of county roads in conducting timber operations.
(a) A county commission, by ordinance or resolution, may require all persons or firms that
own timber in any unincorporated area of the county which plan to utilize county roads for
delivery of pulpwood, logs, poles, posts, or wood chips to any wood yard or processing plant
to provide notice of their intent to utilize the county roads to the county commission. For
purposes of this section, the term timber owner means any person or firm that has entered
into a contract with a landowner for the purposes of severing that timber and delivering pulpwood,
logs, poles, posts, or wood chips to any wood yard or processing plant. In the case where
the landowner harvests his or her own timber and delivers pulpwood, logs, poles, posts, or
wood chips to any wood yard or processing plant, the landowner is the timber owner. The term
timber owner is intended to mean the person or firm who has legal title to the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/23-1-80.1.htm - 9K - Match Info - Similar pages

45-35-180
Section 45-35-180 Road maintenance programs, rules, costs. (a) The county governing body or
its road maintenance department or agency shall have the authority to pave any streets within
Houston County. The county governing body or its duly authorized agency is hereby authorized
to establish and maintain such a program of paving streets, specifically within subdivisions;
including, but not limited to, authorization to set and collect reasonable fees for such services
and improvements. (b) The county governing body is hereby authorized to set up and create
within its road maintenance department rules and regulations regarding proper notification
to adjoining land owners of the intention of the county to perform any work or labor upon
or furnish any material for any paving, curb, gutter, storm sewer, sanitary sewer, or other
improvement in or on any public or dedicated street, avenue, alley, or other public way, or
thoroughfare; and upon completion thereof shall have a lien therefor on...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-180.htm - 2K - Match Info - Similar pages

45-4-200
Section 45-4-200 County license inspector; deputy license inspector. (a) There are hereby created
and established the offices of county license inspector and deputy license inspector in Bibb
County. (b) The license inspector, and any deputy license inspectors as may be authorized
by the county governing body be appointed by the governing body, and shall serve at the pleasure
of such appointing authority. (c) The salary of the license inspector and any deputy license
inspectors shall be in such sum as shall be approved by the governing body of the county and
shall be payable in equal monthly installments out of the general fund of the county. The
license inspector shall be a county officer. Any deputy license inspectors shall be county
officers. (d) The license inspector and any deputy license inspectors shall, before entering
upon the duties of their offices, take the oath of office prescribed in the constitution,
and shall enter into bond, which bond, shall be conditioned as other...
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40-20-50
Section 40-20-50 Collection of severance taxes; deposit into fund; distribution of investment
income; trustees; escrow agents; limitations. Any laws or parts of laws to the contrary notwithstanding,
any annual privilege tax levied upon persons engaging in the business of producing or severing
oil or gas or other hydrocarbons from the soil or waters of this state measured by the gross
value of such oil or gas or other hydrocarbons and which tax is applicable only in a particular
county and under which collections were being made on January 1, 1987, or which shall hereafter
be levied pursuant to legislative act, shall be continued and collected only as herein prescribed:
(1) All revenues collected from such local severance taxes shall, beginning the first day
of the month following August 3, 1987, be paid into the general fund of the county exclusively
for transfer and deposit into a trust fund hereby established until the total sum of $15,000,000
in severance tax revenues of the type...
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