40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division and from the computation of the amount of the tax levied, assessed, or payable under this division the following: (1) The gross proceeds of the sales of lubricating oil and gasoline as defined in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating oil destined for out-of-state use which are transacted in a manner whereby an out-of-state purchaser takes delivery of such oil at a distributor's plant within this state and transports it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales, of fertilizer when used for agricultural purposes. The word "fertilizer" shall not be construed to include cottonseed meal, when not in combination with other materials. (3) The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and poults. Nothing herein shall be construed to exempt or exclude from the computation of...
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45-8-173.01
Section 45-8-173.01 Additional recording fee; Mental Health Advisory Board; disposition fee. (a) In addition to any fees currently assessed, the probate office of Calhoun County shall charge an additional fee of four dollars ($4) on certain transactions as provided herein in the probate office of Calhoun County. For purposes of this section, a transaction means the recording of any document in the probate office and the issuance of a marriage license by the judge of probate. The fee shall be paid by the party filing the document or persons receiving the marriage license at the time of the transaction in the probate court. After the first year of the operation of this part, the Calhoun County Mental Health Advisory Board may increase or lower the fee, provided the fee may not exceed six dollars ($6). The fee shall not apply to matters filed in the Calhoun County Probate Court. (b) There is established the Calhoun County Mental Health Advisory Board which shall have five members as...
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45-8-242
Section 45-8-242 Levy of tax; advisory referendum; collection of tax; disposition of funds. (a) This section shall only apply to Calhoun County. (b) As used in this section, state sales and use tax means the tax imposed by the state sales and use tax statutes, 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...
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45-15-80.05
Section 45-15-80.05 Additional court costs. In Cleburne County there shall be collected an additional court cost of ten dollars ($10) in each criminal or civil case filed in any court in the county. It shall be collected as are other court costs and shall be paid into the county general fund. (Act 90-642, p. 1197, §1.)...
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45-39-210
Section 45-39-210 Courthouse parking. (a) The Lauderdale County Commission is hereby authorized to provide adequate parking for petit jurors, grand jurors, witnesses, and employees of the state and county having offices in the county courthouse. The commission may furnish parking through the acquisition and operation of parking lots by contracting with any private or public agency for such purpose, under such terms as it may deem necessary and desirable, or by reimbursing those persons covered by this section for their reasonable personal expenses in securing parking. (b) Upon the request of the commission, the Sheriff of Lauderdale County shall deputize the county engineer or any other employee of the engineering department or of the sheriff's office to enforce one hour parking limitations and restricted zone limitations on motor vehicles parking on the county's property around the courthouse during courthouse hours, and the deputy shall have the authority to place a parking ticket on...
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11-25-9
Section 11-25-9 Library fee as court cost; disposition. For the support and maintenance of county law libraries established under the provisions of this chapter a library fee of two dollars shall be paid in all causes and cases of whatever nature in the district and circuit courts of the various counties wherein this law is in effect, to be collected as other court costs are collected and paid at the same time as docket or filing fees are paid. Said library fees shall be paid in all proceedings wherein a docket or filing fee is paid. All of the funds collected under the provisions of this section shall be transmitted to the proper county law library fund by the tenth of each month following their collection. (Acts 1979, No. 79-751, p. 1336, §9.)...
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45-31-80.20
Section 45-31-80.20 Imposition of fees. (a) This section shall apply only in Geneva County. (b) In addition to any court cost and any court document service fee now imposed by law, and notwithstanding any other provision of the Constitution of Alabama of 1901 to the contrary, including, but not limited to, Sections 96, 104, and 105, and pursuant to specific state constitutional authority relating to Geneva County, the following court cost and the following court document service fee are assessed and distributed as follows: (1) On each civil case and each criminal case, including traffic offense cases, but excluding small claims cases, filed in the Circuit Court of Geneva County, the District Court of Geneva County, and any municipal court in Geneva County, there is imposed a cost of thirty-five dollars ($35). The proceeds of the additional court cost shall be distributed to a special new county jail account in the Geneva County General Fund for the use of the county commission for the...
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45-17-80.01
Section 45-17-80.01 Additional court costs - Colbert County Drug Task Force. In addition to any court costs or fees now or hereafter authorized in Colbert County, an additional court cost of five dollars ($5) shall be charged and collected in each case by the clerks of the municipal courts in the county, as well as the clerk of the circuit and district courts for the county, except for small claims cases. When collected by the clerk of the court, the additional amounts shall be remitted monthly to the Colbert County Commission to be deposited into the general operating fund of the Colbert County Drug Task Force to be used solely for the funding of the Colbert County Drug Task Force. (Act 2007-470, p. 992, §1.)...
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45-49-82.03
Section 45-49-82.03 Additional court costs - Mobile County Public Law Library. (a) In addition to any court costs currently provided by law in the Thirteenth Judicial Circuit in Mobile County, there shall be levied in all cases filed in circuit and district courts an additional court cost fee of two dollars ($2). When collected by the clerk of the court, the fees shall be remitted monthly to the county treasurer to be expended on order of the presiding circuit judge for the operation of the Mobile County Public Law Library. (b) This section shall not apply to the municipal courts in the Thirteenth Judicial Circuit in Mobile County. (Act 2005-137, p. 241, §§ 1, 2.)...
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45-10-81.01
Section 45-10-81.01 Juvenile Court Services Fund. (a) In Cherokee County, a probation supervision fee may be assessed at the discretion of the judge of the juvenile court when a juvenile is placed on probation and subject to supervision by the court in any juvenile court case. The supervision fee shall be collected by the clerk of the juvenile court and deposited in the Juvenile Court Services Fund. (b) There is established a Juvenile Court Services Fund for the deposit of the fees described in subsection (a). The fund shall be maintained in an interest-bearing account in a bank of known responsibility under the supervision of the Juvenile Court Judge of Cherokee County. (c) Any funds in the Juvenile Court Services Fund may be expended solely for juvenile programs, for subsistence for the juvenile court staff in Cherokee County, to aid the functions of the juvenile court, and for the benefit of the children of Cherokee County. Any expenditure of the funds shall be authorized by the...
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