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45-49-150.09
is present during any session of bingo. Failure to comply with this subsection may result in
the revocation of the bingo permit of the bingo permit holder. Proof of age is required and
may be requested by any law enforcement officer. (m)(1) All bingo permit holders shall have
an exclusive bingo checking account in a local Mobile County bank through which all expenses
relating to the conducting of any and all sessions of bingo are to be paid. (2) Bingo permit
holders which are excluded by subdivision (8) of subsection (b) of Section 45-49-150.07, do
not have to maintain an exclusive bingo account. Allowed expenses must be covered by signed
receipts or checks and a yearly report must be submitted to the sheriff by January 30 each
year covering each month of the preceding 12-month period as set forth in Section 45-49-150.10.
No personal checks may be accepted by bingo permit holders for deposit into a bingo
checking account. (Act 83-731, p. 1184, § 10; Act 93-710, p. 1375, § 1.)...
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45-8-150.01
Section 45-8-150.01 Bingo games authorized. The operation of bingo games for prizes or money
by certain nonprofit organizations for charitable, educational, or other lawful purposes shall
be legal in Calhoun County subject to this article. (Act 96-662, p. 1075, §2.)...
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45-35-150.04
name or allow its identity to be used by any other person in operating or promoting a bingo
game in which the other person has a financial interest. (b) All bingo cards shall be clearly
marked with the name of the qualified organization using the cards and it shall be unlawful
for one qualified organization or qualified club to use cards owned by another. Notwithstanding
anything to the contrary, with the consent of the sponsoring organization, any individual
participant may use his or her personal card, but that individual is not exempt from
any fees or charges. (c) It shall be unlawful for two or more qualified organizations to pyramid
the valuation of prizes in a manner to exceed the limits in cash or gifts of equivalent value,
as provided in Section 45-35-150.07. The term equivalent value shall mean the fair market
value of the gift on the date the gift is given as the prize in a bingo game. (d) Except as
otherwise provided by this article, a qualified organization or qualified...
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45-8-241
Section 45-8-241 Purpose; license or privilege fee; enforcement; exemption for religious practices.
(a) This section shall apply only to Calhoun County, Alabama, and to no other county. (b)
As used in this section, the following words and terms shall, except as otherwise provided
in this section, have the following meanings hereby ascribed to them: "the county"
means Calhoun County, Alabama; "the governing body" means the governing body of
Calhoun County, Alabama, whether it be a county commission, board of revenue, or other governing
body; "person" includes any natural person, partnership, corporation, firm, association,
trust, estate or other entity; and "business" includes all activities engaged in,
or caused to be engaged in, by any person with the object of gain, profit, benefit, or advantage,
either direct or indirect to such person; "license or privilege fee" shall not include
any sales or use tax. (c) The purposes of this section are to equalize the burden of taxation
by...
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45-28-150.01
Section 45-28-150.01 Definitions. As used in this article the following words shall have the
following meanings as ascribed herein, unless the context clearly indicates otherwise: (1)
BINGO. That game commonly known as bingo where numbers or symbols on a card or paper sheet
are matched with numbers or symbols selected at random. (2) BINGO SESSION. A consecutive period
of time not to exceed five consecutive hours during which bingo is played in a given day and
not to exceed two such days in a given week, except for special permit holders. (3) LOCATION.
A single building, hall, enclosure, or outdoor area used for the purpose of playing bingo
pursuant to a permit or license issued under this article. Bingo games shall be held only
on the premises wholly owned by a qualified permit holder with exception to a rental agreement
in accordance with this article. (4) PERMIT HOLDER. A qualified organization which has been
issued a permit or license pursuant to this article. (5) PERSON. Any human...
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45-8-71.01
Section 45-8-71.01 Development or disposal of Fort McClellan property. (a) Calhoun County,
Alabama, may take title as a result of conveyance from the federal government to any property
within the current boundaries of Fort McClellan in Calhoun County, Alabama, for purposes of
developing or redeveloping and disposal of the property according to plans and policies established
by the Fort McClellan Development Commission provided for in Act 97-274 of the 1997 Regular
Session and hereinafter referred to as the FMDC. The county commission shall administer all
funds and fiscal operations associated with the development and redevelopment and disposal
of the property and shall be reimbursed from the funds for actual expenses associated with
administering the fiscal operations, and shall receive all amounts allowed, pursuant to any
grant received, for administration. (b)(1) As a condition precedent to accepting a conveyance
of title to the Fort McClellan property, the Calhoun County Commission...
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45-28-150.07
Section 45-28-150.07 Bingo games - Fees; disposition of funds. (a) In addition to the licensing
fees imposed under this article, there is hereby imposed a ten cent ($0.10) per card or paper
sheet fee to be remitted quarterly by the permit holder to the county revenue department.
All fees collected by the county revenue department under this article shall be paid into
the county general fund, to be used by public schools in Etowah County and by Gadsden State
Community College on a per pupil basis determined annually from the fall quarter, full time
enrollment on campuses located in Etowah County. (b) The allocation for the public schools
shall be spent for the development and support of a youth symphony orchestra or orchestras
and any remaining funds shall be allocated to elementary schools for fine arts programs. The
allocation for Gadsden State Community College shall be spent for scholarships for Etowah
County students to Gadsden State Community College. (c) The county revenue...
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45-35-150.01
Section 45-35-150.01 Bingo games - Authorized. The operation of bingo games for prizes or money
by qualified organizations or qualified clubs for bona fide charitable, educational, or other
lawful purposes shall be legal in Houston County subject to this article or ordinance or resolution
of the Houston County Commission. (Act 95-420, p. 910, §2.)...
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45-8-242
including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-4, 40-23-60, 40-23-61, 40-23-62,
and 40-23-63. (c)(1) The County Commission of Calhoun County may levy in the police jurisdictions
of the incorporated municipalities in the county and in the unincorporated areas of the county,
in addition to all other taxes a sales and use tax, parallel to the state sales and use tax,
of up to two percent of the gross sales, gross receipts, or the fair and reasonable market
value of tangible personal property, as appropriate, except where a different rate
is provided herein. Notwithstanding any other part or provision of this section, no additional
tax levied by this section shall be levied or collected on the sale, storage, use, or consumption
of any new or used agricultural machinery or equipment, and the county commission shall establish
a tax rate of zero for such machinery and equipment. (2) Notwithstanding any other part or
provision of this section, every person, firm, or...
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45-28-150.11
Section 45-28-150.11 Bingo games - Filing of records; inspection. (a) On or before April 15th,
after this article has been in effect for one year, and on or before April 15th of each calendar
year thereafter, each permit holder shall file with the sheriff a copy of the records required
in Section 45-28-150.10 relating to the operation of bingo sessions in the previous calendar
year. The records for the preceding one year required by Section 45-28-150.10 shall be open
to inspection by any law enforcement agency, the sheriff, or the county revenue office or
their duly authorized representatives during reasonable business hours. (b) The location at
which bingo is being conducted or at which an applicant or permit holder intends to conduct
bingo shall be open to inspection during regular business hours by the sheriff or any law
enforcement agency. (Act 89-463, p. 942, §12.)...
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