45-31-241.01
Section 45-31-241.01 Levy of tax for jail maintenance, road and bridge projects, and school
resource officers. (a) This section shall only apply to Geneva County. (b) As used in this
section, state sales tax means the tax imposed by the state sales and use tax statutes, including,
but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4. (c)(1) The County Commission
of Geneva County may levy, in addition to all other authorized taxes, a one percent sales
tax. (2) The proceeds of all sales which are presently exempt under the state sales and use
tax statutes are exempt from the tax authorized by this section. (d) The tax authorized by
this section shall be collected by the State Department of Revenue or the county commission
or other entity which the county commission has contracted with to collect the taxes at the
same time and in the same manner as state sales taxes are collected. On or prior to the date
the tax is due, each person subject to the tax shall file with the...
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45-49-261.04
Section 45-49-261.04 Procedure for adoption and amendment of ordinances and regulations. (a)
The Mobile County Commission may adopt ordinances and regulations as necessary to effect this
part. The ordinances or regulations shall be made in accordance with a master plan and designed
to lessen congestion in the streets, to secure safety from fire, panic, and other dangers,
to promote health and general welfare, to provide adequate light and air, to prevent overcrowding
of land, to avoid undue concentration of population, and to facilitate the adequate provision
of transportation, water, sewerage, schools, parks, and other public requirements. The ordinances
and regulations shall be made with reasonable consideration, among other things, to the character
of the planning jurisdiction and its peculiar suitability for particular uses and with the
view of conserving the value of the buildings and encouraging the most appropriate use of
land throughout the planning jurisdiction. For the...
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45-31-241.02
Section 45-31-241.02 Levy of tax for jail construction and maintenance; excess funds for road
and bridge projects. (a) This section shall only apply to Geneva County. (b) As used in this
section, state sales tax means the tax imposed by Article 1 of Chapter 23 of Title 40 and
state use tax means the tax imposed by Article 2 of Chapter 23 of Title 40. (c) (1) In addition
to all other taxes authorized by law, the Geneva County Commission may levy up to a one percent
sales tax and up to a one percent use tax. (2) The proceeds of the tax shall be used for the
construction, maintenance, and operation of a jail with any excess proceeds to be used for
road and bridge projects. (3) The proceeds of all sales which are presently exempt under the
state sales and use tax statutes are exempt from the taxes authorized by this section. (4)
The proceeds of all sales which are presently taxed at a lower rate under the state sales
and use tax statutes shall be taxed under this section at a...
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40-5-6
Section 40-5-6 Fees for demand on delinquent taxpayers and for levy and sale of property. For
making actual demand on delinquent taxpayers, the collector shall be entitled to receive a
fee of $5 from each taxpayer on whom such demand is made, which shall be charged against such
taxpayer and collected for the use of the collector in the same manner and by the same means
as taxes are collected, but he shall charge only one fee against each taxpayer. For making
a levy on and sale of personal property for the collection of taxes, the collector shall be
allowed a fee of $5 to be collected out of the property, and, in addition thereto, he shall
be authorized to collect out of such property the actual expenses of keeping and moving the
same to the place of sale. The collector may sell any personal property levied on at any place
in the precinct that he may determine or may move the same to the courthouse of the county
for sale. For the levy on and sale of a tract, parcel, or lot of land...
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45-20-242.51
Section 45-20-242.51 Privilege license and excise taxes. (a) The special county taxes levied
pursuant to this subpart shall be privilege license and excise taxes in substance as follows:
(1) Upon every person, firm, or corporation (not including the State of Alabama or the Alabama
Alcoholic Beverage Control Board or ABC stores) 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 (not including, however, bonds or other evidence
of debt or stocks), an amount equal to one percent of the gross proceeds of sales of the business
except where a different amount is expressly provided herein. Any person engaging or continuing
in business as a retailer and wholesaler or jobber shall pay the tax required on the gross
proceeds of retail sales of such businesses at the rates specified, when his or her books
are kept so as to show separately the gross proceeds of...
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45-21-171
Section 45-21-171 Collection and disposition of fees; ability to pay. (a) In Crenshaw County,
the county board of health shall designate the services rendered by the county health department
for which fees may be charged and shall set the fee to be charged for each service. Any fees
to be charged under the authority of this section by the county health department shall be
subject to approval by the respective county commission prior to implementation. The county
health department is hereby authorized to charge and collect such fees. All fees collected
shall be in addition to any and all federal, state, and local appropriations. Any fees collected
shall be processed in accordance with the recommendations of the State Examiners of Public
Accounts. (b) No person shall be denied any service because of that person's inability to
pay. The county board of health may establish a sliding fee scale based on one's ability to
pay. (c) This section shall not apply to nor affect any fees otherwise...
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45-43-246.01
Section 45-43-246.01 Privilege license and excise taxes. (a) The special county taxes levied
pursuant to this subpart shall be privilege license and excise taxes in substance as follows:
(1) Upon every person, firm, or corporation, not including the State of Alabama or the Alabama
Alcoholic Beverage Control Board or ABC stores, engaged or continuing within Lowndes County
in the business of selling at retail any tangible personal property whatsoever, including
merchandise and commodities of every kind and character, not including, however, bonds or
other evidence of debt or stocks, an amount equal to one percent of the gross proceeds of
sales of the business except where a different amount is expressly provided herein. Any person
engaging or continuing in business as a retailer and wholesaler or jobber shall pay the tax
required on the gross proceeds of retail sales of such businesses at the rates specified,
when his or her books are kept so as to show separately the gross proceeds of...
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45-5-241
Section 45-5-241 Increase of tax rate. (a) The following words and phrases shall have the following
meanings: (1) AMENDMENT NO. 3. That amendment to the constitution that was proposed by Act
No. 60, S. 130, 1915 Regular Session. (2) AMENDMENT NO. 373. That amendment to the constitution
that was proposed by Act No. 6, H. 170, 1978 Second Special Session. (3) COMMISSION. Blount
County Commission. (4) CONSTITUTION. The Constitution of Alabama of 1901. (5) COUNTY. Blount
County, Alabama. (6) SPECIAL SCHOOL DISTRICT TAX. The special district ad valorem tax for
public school purposes authorized in Amendment No. 3 and levied and collected on taxable property
in the special school tax district. (7) SPECIAL SCHOOL TAX DISTRICT. The Hayden School Tax
District in the county subject to the jurisdiction and control of the Blount County Board
of Education, as the school tax district now exists or as it may be hereafter formed. (b)
The county presently levies and collects the special school district...
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9-7A-2
Section 9-7A-2 Definitions. The following terms, whenever used in this chapter, shall have
the following respective meanings unless the context clearly indicates otherwise: (1) COMMISSIONER.
The Commissioner of the Department of Conservation and Natural Resources. (2) ADMINISTRATOR.
The director of the plans and programs of the Department of Conservation and Natural Resources.
(3) FUND. The Alabama Recreation Capital Development Assistance Fund. (4) APPLICANT. Any county,
or municipality; or state, county or municipal agency having legal authority to hold title
to real property, or any combination of the above named entities. (5) RECREATIONAL LAND. Land
and appurtenances thereto used for, or susceptible to recreational use. (6) RECREATIONAL USE.
Participation in or observation of outdoor activities by the general public including, but
not limited to, hunting, fishing, water sports, aerial sports, hiking, camping, winter sports,
animal or vehicular riding and any related activity. (7)...
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45-20-242.81
Section 45-20-242.81 Levy of additional use tax. (a) This section shall only apply to Covington
County. (b) All words, terms, and phrases as defined in Sections 40-23-60, 40-23-61, 40-23-62,
and 40-23-63, providing for the levy of a state use tax shall wherever used in this section,
have the same meanings respectively ascribed to them, in those sections 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) COUNTY. Covington County. (2) COUNTY
COMMISSION. Covington County Commission. (3) MONTH. The calendar month. (4) STATE USE TAX.
The tax imposed by the use tax statutes. (5) STATE USE TAX STATUTES. Sections 40-23-60, 40-23-61,
40-23-62, and 40-23-63, which levy a certain use tax, and include all statutes, including
amendments to those sections which expressly set forth any...
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