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45-37-30
Section 45-37-30 Cemetery Board. (a) For the purposes of this section, the following
terms shall have the following meanings: (1) BOARD. The Jefferson County Cemetery Board. (2)
CEMETERY. Any for profit cemetery in the county where property is used or intended to be used
for the interment of human remains, including, but not limited to, any property containing
a grave, lot, crypt, niche, or mausoleum and any gravestone, headstone, or other marker therein.
(3) MAINTENANCE. The act of maintaining a cemetery, including, but not limited to, the cutting
and trimming of the lawn, shrubs, and trees. (4) NEGLECTED CEMETERY. A cemetery that has become
abandoned or neglected in any of the following ways: a. Weeds, briars, bushes, or trees have
become overgrown. b. Fences have become broken, decayed, or dilapidated. c. Graves, lots,
crypts, niches, mausoleums, and markers and roads, buildings, or other structures in a cemetery
have become damaged, broken, dilapidated, or destroyed. (b)(1) The...
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40-6A-2
Section 40-6A-2 Salary and fees of officials charged with assessing and collecting ad
valorem taxes. On and after May 3, 1990, and upon approval by the county governing body of
a resolution of authorization, the tax assessors, tax collectors, revenue commissioners, license
commissioners, or other officials whose primary duty is assessing and/or collecting ad valorem
taxes in the various counties of this state, shall be compensated by an annual salary, each
of such officials to receive as a minimum, except as hereinafter provided, an annual salary
in the amount specified by the following schedule: IN COUNTIES HAVING A POPULATION OF: ANNUAL
SALARY 25,000 or less $32,500.00 25,001 to 75,000 37,500.00 75,001 to 119,000 40,000.00 More
than 119,000 42,500.00 Provided, however, that in all counties wherein an elected assistant
tax assessor or assistant tax collector has been or may hereafter be established by law to
function separate and apart from the office of tax assessor or tax collector...
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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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45-9-71
Section 45-9-71 Structure and operation. (a) The Court of County Commission of Chambers
County is hereby abolished, and there is created in lieu thereof the Chambers County Commission,
to be composed of five commissioners as hereinafter provided. Each commissioner shall be a
resident and qualified elector of a commissioner's district as provided herein, and shall
be elected by the electors of the county at large at the general elections held in November
of 1974 and November of 1976. Each commissioner shall serve four years from the first Monday
after the second Tuesday in January next following his or her election, and until his or her
successor is elected and qualified. In the event of a vacancy, the same shall be filled by
appointment by the Governor for the unexpired term. Commissioners for Districts 2 and 4 shall
be elected in 1974. Commissioners for Districts 1, 3, and 5 shall be elected in 1976. (b)
The commissioner's districts of the county as prescribed in subsection (a) of...
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11-3-44
Section 11-3-44 Local Government Training Institute. (a) There is created and established
the Alabama Local Government Training Institute. All costs of operating and conducting the
institute shall be paid from public funds appropriated for this purpose. (b) The institute
shall have the power, duty, and authority to design, implement, and administer the course
of training and education pursuant to this article. (c) The course of training and education
required by Section 11-3-43 shall be conducted by the institute as soon as practicable
after each general election at which county commissioners are elected. The training and education
shall be completed no later than two years from the election. The institute shall have sole
responsibility for determining the specific date or dates the course of training and education
shall be conducted. (d) The board shall establish guidelines and procedures to permit a person
elected or appointed as a member of a county commission who is unable to...
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11-3-11.3
Section 11-3-11.3 Collection of local taxes - Department of Revenue. (a) Counties may,
upon request of the county commission, engage the Department of Revenue to collect and administer
any county sales, use, rental, lodgings, tobacco, or other local taxes for which there is
a corresponding state levy. Subject to subsections (d) and (e) below, the department shall
collect and administer a county sales, use, rental, lodgings, tobacco, or other tax for which
there is a corresponding state levy on behalf of the requesting county. Any county sales,
use, rental, or lodgings tax levy administered and collected by the Department of Revenue
pursuant to this section, whether the levy is imposed pursuant to the authority of
Section 40-12-4, or any general, special, or local act of the Legislature, shall parallel
the corresponding state tax levy, except for the rate of tax, and shall be subject to all
definitions, exceptions, exemptions, proceedings, requirements, provisions, rules, regulations,...
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40-23-201
Section 40-23-201 Creation; composition; meetings. (a) There is hereby established the
Alabama Streamlined Sales and Use Tax Commission, created to identify, develop, implement,
and administer the procedures and programs the State of Alabama would need to come into compliance
with the Streamlined Sales and Use Tax Agreement in the event that federal legislation implementing
the agreement or the general concepts of the agreement, which includes a requirement that
remote sellers collect and remit sales and use taxes to member states, becomes law. The recommendations
of the commission, if ratified by the Legislature pursuant to this division, shall not be
implemented until and unless federal legislation adopting the Streamlined Sales and Use Tax
Agreement becomes law. (b) The commission shall be composed of 10 members, appointed as follows:
(1) Two representatives of municipal government, who shall be municipal employees or officials,
appointed by the Alabama League of Municipalities. (2)...
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45-37-246
Section 45-37-246 License procedures by mail. (a) This section shall apply only
in counties having a population of 300,000 or more according to the last or any subsequent
federal census. (b) On or after September 1st of each year, the judge of probate of each county
may, if he or she elects to do so, mail an application in the form and containing the information
hereinafter provided to all owners of motor vehicles listed as such in the motor vehicle license
records, including transfers, in his or her office or, at his or her option, to such owners
as request that such application be mailed to them. (c) The application shall be on a form
to be provided by the State Department of Revenue. The application form shall contain a space
for the name and address of the owner of the motor vehicle and the make, model, year, and
motor number of his or her motor vehicle and such other information with respect thereto as
the State Department of Revenue may prescribe. The application form shall also...
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45-44-244.30
Section 45-44-244.30 Definitions. As used in this subpart, the following words shall
have the following meanings: (1) COUNTY. Macon County. (2) EMPLOYEE. Any person engaging in
or following any trade, occupation, or profession within the meaning of subdivision (8). (3)
EMPLOYER. Any person, business, firm, corporation, partnership, association, or any other
organization that employs any person in any trade, occupation, or profession in the county
within the meaning of subdivision (8). (4) GROSS RECEIPTS and COMPENSATION. The total gross
amount of all salaries, wages, commissions, bonuses, or other money payment of any kind, or
any other considerations having monetary value, that a person receives from or is entitled
to receive from or be given credit for by his or her employer for any work done or personal
services rendered in any trade, occupation, or profession, including any kind of deductions
before pay is received. Gross receipts and compensation shall not mean or include amounts...
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40-23-260
Section 40-23-260 Program established; definitions; informational reports; Wholesale
and Distributor Reporting Advisory Group. (a) This article shall establish the Wholesale to
Retail Accountability Program or "WRAP". (b) For the purpose of this article, the
following words shall have the following meanings: (1) DEPARTMENT. The State Department of
Revenue. (2) LICENSED BEER OR WINE DISTRIBUTOR. A distributor, as licensed by the Alabama
Alcoholic Beverage Control Board, selling or distributing beer or wine in this state. (3)
PERSON. Any individual, firm, partnership, association, corporation, limited liability company,
receiver, trustee, or any other entity. (4) RETAILER. A person or group of persons that have
a relationship with each other as defined in Section 267(b) of the federal Internal
Revenue Code whose primary business is the sale of tangible personal property at retail, including
supporting operations such as warehousing, shipping, and storage of product, and who holds
a...
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