45-2-244.072
Section 45-2-244.072 Special county privilege license tax. (a) The county commission
is hereby authorized with or without a referendum of the people, to levy and impose, in addition
to all other taxes, including municipal gross receipts license taxes now imposed by law, a
special county privilege license tax paralleling the state sales tax, such privilege license
tax to be determined by the application of rates against gross sales or gross receipts, as
the case may be, and within specified areas at the rate of one percent of the gross proceeds
of sales or receipts. At its discretion, the county commission is hereby authorized to conduct
a referendum election on the issue of an additional sales tax in any manner which it deems
appropriate and the costs of such election shall be paid from the county general fund. (b)
There are exempted, however, from the provisions of this section and from the computation
of the amount of the tax imposed in this section, the gross receipts of any...
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45-5-141.20
Section 45-5-141.20 Powers and duties; annual dues; board of trustees; referendum election.
(a) This section shall apply only in Blount County. (b) A district for the delivery
of fire and emergency medical services may be formed in any unincorporated area of the county
pursuant to this section subject to the approval of a majority of the qualified electors
who vote at a referendum election for that purpose in the proposed district and for the approval
of the mandatory annual dues of the district. (c) In order to call for a referendum election
for the formation of a district, a petition signed by not less than 20 percent of the registered
voters who reside in the proposed district shall be presented to the county commission and
the Judge of Probate of Blount County. The petition shall contain an accurate legal description
of the proposed area and shall state the name of the proposed district. The petition for the
establishment of a district shall be accompanied by a request for the...
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11-80-13
Section 11-80-13 Cemetery rehabilitation authorities. (a)(1) County commissions may
establish a county cemetery rehabilitation authority, hereinafter authority, to designate,
register, and maintain neglected cemeteries lying outside any municipal area within the county.
(2) When a county commission establishes an authority, it shall appoint a board to oversee
the duties given to the authority. Each board member shall serve at the pleasure of the county
commission. (3) City governments have the same power to establish a city cemetery rehabilitation
authority and a board to oversee the registration and maintenance of neglected cemeteries
within their municipal limits. (4) Governments are encouraged to include on their board representatives
of genealogical and historical societies and other citizens who have shown an interest in
preserving cemeteries. (b) In the absence of action by the appropriate governing body, any
citizen may submit, in writing, a request to the appropriate governing...
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45-13-242
Section 45-13-242 Additional tax for public school purposes. In Clarke County, Alabama,
in addition to any and all other taxes heretofore levied, the county commission may, by resolution,
impose an additional ad valorem tax in the amount of five mills on each dollar of taxable
property in the county. All proceeds from such levy shall be earmarked as follows: (1) Proceeds
accruing from the first three and one-half mills of such levy shall be used to fund public
schools in the county; and (2) proceeds accruing from the remaining one and one-half mills
of such levy shall be paid into the county general fund. Any additional taxes levied under
authority of this section shall be due for collection beginning October 1, 1985, and
shall be collected at the same time and in the same manner as existing ad valorem taxes are
collected. (Act 84-442, p. 1030, §1.)...
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45-2-242.20
Section 45-2-242.20 Levy of tax; disposition of funds. Pursuant to Amendment No. 319
to the Constitution of Alabama of 1901, the Baldwin County Commission may levy, in addition
to any other tax, an ad valorem tax in the amount of one mill on each dollar of taxable property
in the county, beginning with the tax year commencing October 1, 1993. Monies realized from
this tax will be used to meet minimum requirements, standards, and guidelines of each library's
respective governing bodies and to encourage resource and information sharing through a mutual
library network including public, school and college libraries, and to provide for expanding
technology in order to improve access to information. Funds shall be distributed as follows:
(1) Ten percent to Faulkner State Community College. (2) Thirty percent to the Baldwin County
Board of Education to be distributed to each school library, based on enrollment and shall
be in addition to and not in lieu of other funds. (3) Thirty percent to...
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45-24-20.02
Section 45-24-20.02 Levy of tax; disposition of funds; collection; records. (a) This
section shall only apply to Dallas County. (b) For purposes of this section,
the term liquor shall have the same meaning as ascribed to the term in subdivision (15) of
Section 28-3-1. (c)(1) Notwithstanding any provision of law and pursuant to Section
104 of the Constitution of Alabama of 1901, there is imposed, in addition to all other taxes,
including, but not limited to, municipal gross receipts license taxes, a five percent sales
tax on liquor sold by entities licensed by the Alcoholic Beverage Control Board. (2) The proceeds
of all sales that are presently exempt under the state sales and use tax statutes are exempt
from the tax authorized by this section. (d) All amounts collected within Dallas County
pursuant to this section shall be allocated as follows: (1) Twenty-five percent to
the district attorney for Dallas County. (2) Seventy-five percent to the Dallas County Drug
Court. (e) The taxes...
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45-26-243
Section 45-26-243 Additional tax for education purposes. (a) Pursuant to subsection
(f) of Amendment No. 373 to the Constitution of Alabama of 1901, the Elmore County Commission
may levy, in addition to any other tax, an ad valorem tax in the amount of 6 mills on each
dollar of taxable property in the county effective October 1, 1996, and an additional ad valorem
tax in the amount of 3 mills on each dollar of taxable property in the county effective October
1, 1998, for a total increase in ad valorem tax in the amount of 9 mills. The revenue from
the additional tax shall be paid to the county board of education to be used for general education
purposes. (b) The increase in the rate of the tax as provided by this section is subject
to the approval of a majority of the qualified electors of the county who vote on the proposed
increase at a special election held for that purpose on September 3, 1996. (Act 96-624, p.
994, §§1, 2.)...
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45-28-243
Section 45-28-243 Privilege or license tax. (a) In Etowah County, there is hereby levied
and imposed, in addition to all other taxes of every kind now imposed by law, a privilege
or license tax upon every person, firm, or corporation engaging in the business of renting
or furnishing any room or rooms, lodging, or accommodations to transients in any hotel, motel,
inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations
are regularly furnished to transients for a consideration, in an amount of two percent of
the charge for such room, rooms, lodgings, or accommodations, including the charge for use
or rental of personal property and services furnished in such room. There is exempted from
the tax levied under this section any taxes on rentals or services under Division 1,
commencing with Section 40-23-1, of Article 1, Chapter 23, Title 40. The tax shall
not apply to rooms, lodgings, or accommodations supplied for a period of 30 continuous days
or...
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45-32-242.01
Section 45-32-242.01 Levy of tax for certain purposes. (a) In Greene County, in addition
to any and all other taxes heretofore levied, the county commission is hereby authorized to
levy and impose an additional ad valorem tax in the amount of 25 mills on each dollar of taxable
property: (1) Thirty-four percent of the tax shall be earmarked to the county general fund
to be used for general county purposes. (2) Forty percent of the tax shall be distributed
to the county board of education. (3) Twenty percent of the tax shall be distributed to the
municipalities and shall be divided among all municipalities based on the population of each
municipality. (4) Four percent shall be distributed and divided among the volunteer fire departments.
(5) Two percent shall be distributed to the county library board for a period of 10 years
and then to revert to the county general fund. (b) The additional ad valorem tax imposed by
this section shall be collected at the same time and in the same manner...
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45-37-240
Section 45-37-240 Tax assessors. (a)(1) Commencing immediately following November 29,
1999, the Tax Assessor of Jefferson County shall be entitled to an additional expense allowance
in the amount of twelve thousand dollars ($12,000) per annum, which shall be in addition to
all other expense allowances, compensation, or salary provided by law. This expense allowance
shall be payable in equal monthly installments from the general fund of the county. (2) Beginning
with the expiration of the term of the incumbent tax assessor, the annual salary for the Tax
Assessor of Jefferson County shall be seventy-three thousand eight hundred dollars ($73,800)
per annum, payable in equal monthly installments from the general fund of the county and at
that time, subdivision (1) shall become null and void. (b)(1) Commencing immediately following
November 29, 1999, the elected Assistant Tax Assessor, Bessemer Division, of Jefferson County
shall be entitled to an additional expense allowance in the amount...
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