45-11-244.07
Section 45-11-244.07 Enforcement; civil suit; taxes a lien. The taxes authorized to be levied
pursuant to this part shall constitute a debt due the county and may be collected by civil
suit, in addition to all other methods provided by law and in this part. The taxes, together
with any interest and penalties with respect thereto, shall constitute and be secured by a
lien upon the property of any person from whom the taxes are due or who is required to collect
the taxes. All the provisions of the revenue laws of the state which apply to the enforcement
of liens for license taxes due the state shall apply fully to the collection of the taxes
herein authorized to be levied. The governing body of the county, the State Department of
Revenue, or private collection agency, as determined by the governing body, shall collect
the taxes, and enforce this part, and the governing body of the county or any private collection
agency collecting such taxes shall have and exercise all rights and...
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45-11-245.06
Section 45-11-245.06 Enforcement; taxes a lien; special counsel. The taxes authorized to be
levied pursuant to this part shall constitute a debt due the county and may be collected by
civil suit, in addition to all other methods provided by law and in this part. The taxes,
together with any interest and penalties with respect thereto, shall constitute and be secured
by a lien upon the property of any person from whom the taxes are due or who is required to
collect the taxes. All the provisions of the revenue laws of the State which apply to the
enforcement of liens for license taxes due the state shall apply fully to the collection of
the taxes herein authorized to be levied. The governing body of the county, the State Department
of Revenue, or private collection agency, as determined by the governing body, shall collect
the taxes, and enforce this part, and the governing body of the county or any private collection
agency collecting such taxes shall have and exercise all rights and...
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45-17-243.05
Section 45-17-243.05 Enforcement of this act; civil suit; taxes a lien. The taxes authorized
to be imposed by this part shall constitute a debt due the county and may be collected by
civil suit, in addition to all other methods provided by law and in this part. The taxes,
together with interest and penalties with respect thereto, shall constitute and be secured
by a lien upon the property of any person from whom the taxes are due or who is required to
collect the taxes. All the provisions of the revenue laws of the state which apply to the
enforcement of liens for license taxes due the state shall apply fully to the collection of
the taxes herein authorized to be levied. The governing body of the county shall have full
authority to employ such special counsel as it deems necessary from time to time to enforce
collection of the taxes authorized to be levied by this part and otherwise to enforce the
provisions of this part, including the institution, prosecution, and defense of any...
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45-20-242.53
Section 45-20-242.53 Payment and reporting. All taxes levied pursuant to this subpart shall
be paid to and collected by the State Department of Revenue at the same time and along with
the collection of the state sales tax and the state use tax. On or prior to the due dates
of the taxes levied each person subject to such taxes shall file with the State Department
of Revenue a report or return in such form as may be prescribed by the department, setting
forth with respect to all sales and business that are required to be used as a measurement
of the tax levied, a correct statement of the gross proceeds of all such sales and the gross
receipts of all such business, and setting forth with respect to the use tax levied, the total
sales price of all property, the use, storage, or other consumption of which became subject
to the tax during the then preceding quarterly period. Such reports shall include also such
other items of information pertinent to the taxes and the amount thereof as the...
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45-39-245.45
Section 45-39-245.45 Enforcement; civil suit; taxes a lien. The taxes authorized to be imposed
by this subpart shall constitute a debt due the county and may be collected by civil suit,
in addition to all other methods provided by law and in this subpart. The taxes, together
with interest and penalties with respect thereto, shall constitute and be secured by a lien
upon the property of any person from whom the taxes are due or who is required to collect
the taxes. All the provisions of the revenue laws of the state which apply to the enforcement
of liens for license taxes due the state shall apply fully to the collection of the taxes
herein authorized to be levied. The governing body of the county shall have full authority
to employ special counsel as it deems necessary from time to time to enforce collection of
the taxes authorized to be levied by this subpart and otherwise to enforce this subpart, including
the institution, prosecution, and defense of any litigation involving this...
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34-8-7
Section 34-8-7 Exemptions from chapter; subcontractor requirements. (a) The following shall
be exempted from this chapter: (1) The practice of general contracting, as defined in Section
34-8-1, by an authorized representative or representatives of the United States Government,
State of Alabama, incorporated town, city, or county in this state, which is under the supervision
of a licensed architect or engineer provided any work contracted out by the representative
shall comply with the provisions of this chapter for general contractor. (2) The construction
of any residence or private dwelling. (3) A person, firm, or corporation constructing a building
or other improvements on his, her, or its own property provided that any of the work contracted
out complies with the definition in this chapter for general contractor. A municipal governing
body or municipal regulatory body may not enact any ordinance or law restricting or altering
this exemption. Any municipal ordinance or regulation...
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41-16-123
Section 41-16-123 Provisions applicable to certain property held by division. This section
shall apply only to that property that has been held by the division for a period of not less
than 60 days from the date the property is first published in the list of surplus property,
as set out in subsection (b) of Section 41-16-121, and not purchased by any eligible entity
as set out in subsection (e) of Section 41-16-120 as follows: (1) All contracts made by or
on behalf of the State of Alabama or a department, board, bureau, commission, institution,
corporation, or agency thereof, of whatever nature for the sale or disposal of tangible personal
property owned by the State of Alabama, other than the following: a. Alcoholic beverages.
b. Products of the Alabama Institute for Deaf and Blind. c. Barter arrangements of the state
prison system. d. Books. e. School supplies. f. Food. g. Property used in vocational projects.
h. Livestock. i. Property owned by any state college or university,...
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45-26-141.02
Section 45-26-141.02 Definitions. As used in this part, the following words and phrases shall
have the following meanings: (1) ASSOCIATION. The Elmore County Firefighters Association.
(2) AUTHORIZING AMENDMENT. Amendment No. 567 of the Constitution of Alabama of 1901, as amended,
proposed by Act No. 94-483 enacted at the 1994 Regular Session of the Legislature and ratified
in the November 1994 General Election. (3) CODE. The Code of Alabama 1975, as amended. (4)
COMMERCIAL BUILDING. Any building that contains one or more separate business enterprises
that purchase and display a business license applicable to the business enterprise. In the
case of a commercial building with more than one business located in a building, a separate
fee shall be assessed on the building for each business located in the building, but in no
case shall a fee be assessed more than one time on the same space. (5) COMMISSION. The Elmore
County Commission or other governing body of the county. (6) COUNTY. Elmore...
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45-41-141
Section 45-41-141 Definitions. (a) The following words and phrases used in this part, and others
evidently intended as the equivalent thereof, in the absence of clear implication herein otherwise,
shall be given the following respective interpretations herein: (1) AMENDMENT 392. That certain
amendment to the Constitution of Alabama of 1901, as amended, proposed by Act 80-313 enacted
at the 1980 Regular Session of the Legislature. (2) AUTHORIZING AMENDMENT. That certain amendment
to the Constitution of Alabama of 1901, as amended, proposed by Act 88-479 enacted at the
1988 Regular Session of the Legislature. (3) CODE. The Code of Alabama 1975, as amended. (4)
COMMERCIAL BUILDING. Any building, structure, or other improvement to real property, excluding,
however, any dwelling that: a. Is subject to ad valorem taxation and has a fair market value,
according to the records of the tax assessor pertaining to state and county ad valorem taxation
for the fiscal or ad valorem tax year of the...
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11-54B-10
Section 11-54B-10 Amendment of self-help business improvement district ordinance. (a) Except
as provided in subsection (b), the governing body of the municipality may amend a self-help
business improvement district ordinance upon the written request of the district management
corporation or a representative group of the owners of the real property located within the
geographical area of the district. Such request must specify the desired amendment, which
should be made by the governing body of the municipality to the self-help business improvement
district ordinance. If such request is made by a representative group of owners of the real
property located within the geographical area of the district, such request must also include
the signatures of the owners of real property which comprises at least two-thirds of the total
fair market value of all real property located in the district, determined pursuant to the
provisions of subsection (a) of Section 11-54B-5. (b) The governing body...
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