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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