45-37A-351
Section 45-37A-351 Special school district tax. The following words and phrases used in this section and others evidently intended as the equivalent thereof, shall, in the absence of a clear implication herein otherwise, be given the following respective interpretations herein: (1) AMENDMENT 316. That certain amendment to the constitution that was proposed by Act 509 enacted at the 1971 Regular Session of the Legislature of Alabama. (2) AMENDMENT 373. That certain amendment to the constitution that was proposed by Act 6 enacted at the 1978 Second Special Session of the Legislature of Alabama. (3) COMMISSION. The Jefferson County Commission or other governing body of the county. (4) CONSTITUTION. The Constitution of Alabama of 1901. (5) COUNTY. Jefferson County, Alabama. (6) SPECIAL SCHOOL DISTRICT TAX. The special ad valorem tax for public school purposes that is authorized in Amendment 316 to be levied and collected on taxable property in the special school tax district. (7) SPECIAL...
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45-42-140.02
Section 45-42-140.02 Fire protection service fee - Levy; definitions; exemptions. (a) There is levied on the owner of each dwelling and business located in those portions of Limestone County located outside the corporate boundaries of any municipality having a municipal fire department a fire protection service fee of two dollars fifty cents ($2.50) monthly on each dwelling and five dollars ($5) monthly on each business to be collected annually. (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 specifically and without limiting the generality of the foregoing, (i) such a building, structure, or improvement assessed, for purposes of state and county ad valorem taxation, as Class III single-family owner-occupied residential property, (ii) a duplex or an apartment building, and (iii) any mobile home or house...
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45-45-70
Section 45-45-70 Adoption of laws and codes; inspectors; fees. (a) In Madison County, the county commission shall adopt building laws and codes by ordinance which shall apply to all commercial or industrial improvements in the county. The building laws and codes of the county commission shall not apply to any municipality which is enforcing its building code and law within the corporate limits of the municipality without the express consent of the municipality. The county commission may employ building inspectors to see that its laws and codes are not violated and that the plans and specifications for commercial or industrial buildings are not in conflict with the ordinances of the county and may exact fees to be paid by the owner of property inspected. The fees for permits and inspections provided for herein shall be set so that the fees shall be revenue and performance neutral, reflecting the functions of the inspection department of the county as reflected in its charter. (b) This...
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45-48A-20
Section 45-48A-20 Levy of tax for public school purposes. In addition to any taxes now authorized or that may hereafter be authorized by the constitution and laws of the State of Alabama, pursuant to Amendment 373 to the Constitution of Alabama of 1901, an increase of the district ad valorem school tax presently being levied pursuant to Amendment 3 to the Constitution of Alabama of 1901, at the adjusted rate of three and one-half mills in the City of Arab School District (the boundaries of which district are coterminous with the corporate limits of the city) in Marshall County from the present millage to the rate of one dollar thirty cents ($1.30) on each one hundred dollars ($100) worth (13 mills) of taxable property in the City of Arab School District is approved; such increased district ad valorem tax to be levied and collected by the governing body of Marshall County for each year beginning with the levy for the tax year ending September 30, 1988 (the tax for which year will be due...
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11-51-203
Section 11-51-203 Applicability of provisions of state excise or use tax law; collection of tax on vehicles sold by dealers not licensed in Alabama or by licensed dealers who fail to collect sales taxes; fees. (a) All taxes levied or assessed by any municipality pursuant to the provisions of Section 11-51-202 shall be subject to all definitions, exceptions, exemptions, proceedings, requirements, provisions, rules and regulations promulgated under the Alabama Administrative Procedure Act, direct pay permit and drive-out certificate procedures, statutes of limitation, penalties, fines, punishments, and deductions for the corresponding state tax as are provided by Section 40-2A-7 and Article 2 of Chapter 23 of Title 40, except where inapplicable or where otherwise provided in this article. (b) Notwithstanding the provisions of subsection (a), the tax provided in Section 11-51-202 on any automotive vehicle, truck trailer, trailer, semitrailer, or travel trailer required to be licensed with...
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40-23-104
Section 40-23-104 Collection of taxes before registration or licensing; proof of purchase price; proof of payment of tax. (a) The licensing official shall collect all of the following: (1) The taxes levied by this article. (2) The municipal gross receipts or sales taxes and county sales taxes authorized by general or local law on sales made by a person or firm other than a licensed dealer. (3) The municipal and county use taxes authorized by general or local law on sales made by dealers doing business outside the State of Alabama and on sales made by licensed Alabama dealers where municipal and county sales taxes were not collected at the time of purchase. (4) The state use tax on any such automotive vehicle, motorboat, truck trailer, trailer, semitrailer, or travel trailer required to be registered or licensed by the judge of probate. (b) The licensing official shall require, as proof of the purchase price of the automotive vehicle, motorboat, truck trailer, trailer, semitrailer, or...
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40-2A-15
Section 40-2A-15 Alabama Local Tax Institute of Standards and Training - Creation; composition; duties. (a) There is hereby created the Alabama Local Tax Institute of Standards and Training. All costs of operating the institute shall be paid from public funds appropriated, contributions received, or fees and license revenues collected for this purpose. (b) The institute shall operate under the direction and supervision of a board of directors. The board shall organize, administer, control, oversee, and advise the institute so that the institute may carry out the purposes of this section. The board shall promulgate reasonable rules and regulations to effectuate this intent. (c) The board shall consist of six members as follows: (1) Three representatives appointed by the Alabama League of Municipalities, who shall either be municipal officers, employees, or attorneys, at least one of whom shall be a municipal revenue officer or finance officer. (2) Three representatives appointed by the...
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40-2A-3
Section 40-2A-3 Definitions. For the purposes of this chapter and Chapter 2B, the following terms shall have the following meanings: (1) ASSOCIATE ALABAMA TAX TRIBUNAL JUDGE. An associate judge as defined in Section 40-2B-2. (2) AUTHORIZED REPRESENTATIVE. Any individual, including, but not limited to, an attorney or certified public accountant with written authority or power of attorney to represent a taxpayer before the department or the Alabama Tax Tribunal; provided however, that nothing herein shall be construed as entitling any such individual who is not a licensed attorney to engage in the practice of law. (3) CHIEF ALABAMA TAX TRIBUNAL JUDGE or CHIEF JUDGE. The chief judge as defined in Section 40-2B-2. (4) COMMISSIONER. The commissioner of the department or his or her delegate. (5) COMPTROLLER. The Comptroller of the State of Alabama. (6) DELEGATE. When used with reference to the commissioner means any officer or employee of the department duly authorized by the commissioner,...
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45-19A-30
Section 45-19A-30 Regulation of sale of alcoholic beverages on Sunday. (a) The voters of the Town of Kellyton in Coosa County may authorize the sale of alcoholic beverages within the municipality on Sunday by an election pursuant to this section, in the following manner: The governing body of the Town of Kellyton, by resolution, may call an election for the municipality to determine the sentiment of the voters of the municipality residing within the corporate limits, as to whether or not alcoholic beverages can be legally sold or distributed on Sunday within the municipality. (b) On the ballot to be used for such election, the question shall be in the following form: "Do you favor the legal sale and distribution of alcoholic beverages within this municipality on Sunday after 1:00 P.M.? Yes ___ No ___." (c) The election shall be held and the officers appointed to hold the election in the manner provided by law for holding other municipal elections, and the returns thereof tabulated and...
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45-28A-72
Section 45-28A-72 Regulation of sale of alcoholic beverages on Sunday. (a) The voters of the City of Rainbow City in Etowah County may authorize the sale of alcoholic beverages within the municipality on Sunday by an election pursuant to this section, in the following manner: The governing body of the City of Rainbow City, by resolution, may call an election for the municipality to determine the sentiment of the voters of the municipality residing within the corporate limits, as to whether or not alcoholic beverages can be legally sold or distributed on Sunday within the municipality. (b) On the ballot to be used for such election, the question shall be in the following form: "Do you favor the legal sale and distribution of alcoholic beverages within this municipality, on Sunday between 1:00 P.M. and 9:30 P.M. and on those Sundays on which occurs New Year's Eve (December 31), after 1:00 P.M.? Yes ___ No ___." (c) The election shall be held and the officers appointed to hold the...
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