45-29-72.01
Section 45-29-72.01 Private property. (a) The Fayette County Commission is hereby authorized
and empowered, within Fayette County, to go upon private property and perform work or services
for churches or individuals, and to sell materials to churches, schools, individuals, and
nonprofit associations or corporations. (b) It is the intent of this section to make available
to the citizens of Fayette County services only when such services are not reasonably available
to them at a reasonable cost from private enterprise. Upon the enactment of this section and
during the month of January each year thereafter, the county commission shall investigate
the availability of work, services, and material from private enterprise in the various areas
of Fayette County and shall enter upon the minutes of the county commission the results of
such investigation. The county commission shall thereafter adopt a written policy governing
the doing of such work or services and the sale of such material. The...
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45-32-247
Section 45-32-247 Levy of tax. (a)(1) The Greene County Commission is hereby authorized to
impose upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise
consumes tobacco or certain tobacco products in Greene County a county privilege, license,
or excise tax up to the following amounts: a. Five cents ($0.05) for each package of cigarettes,
made of tobacco or any substitute therefor. b. Five cents ($0.05) for each cigar of any description
made of tobacco or any substitute therefor. c. Five cents ($0.05) for each sack, can, package,
or other container of smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed,
and other kinds and forms of tobacco which is prepared in such manner as to be suitable for
smoking in a pipe or cigarette. d. Five cents ($0.05) for each sack, plug, package, or other
container of chewing tobacco, which tobacco is prepared in such manner as to be suitable for
chewing only and not suitable for smoking as described in...
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45-36-243.01
Section 45-36-243.01 Excise tax authorized. The Jackson County Commission is hereby authorized
to impose excise taxes on persons selling, distributing, storing, or withdrawing from storage
for any purpose whatever, gasoline and motor fuel, as herein defined, within Jackson County
not to exceed three cents ($.03) per gallon and to require every distributor, retail dealer,
or storer of gasoline or motor fuel as herein defined to pay such excise taxes upon the selling,
distributing, or withdrawing from storage for any use, gasoline and motor fuel as herein defined
in such county; provided that excise taxes levied pursuant to this part shall not be levied
upon the sale of gasoline or motor fuel, as herein defined, in interstate commerce, and provided
further that if the excise tax imposed under this part upon the sale of such gasoline or motor
fuel, as herein defined, shall have been paid by a distributor or by retail dealer or storer,
such payment shall be sufficient, the intention being...
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45-40-245.32
Section 45-40-245.32 Authorization of levy of use tax. (a) The governing body of the county
is hereby authorized to levy and impose excise taxes on the storage, use, or other consumption
of property in the county as hereinafter provided in this section: (1) An excise tax is hereby
authorized to be levied and imposed on the storage, use, or other consumption in the county
of tangible personal property not including, however, materials and supplies bought for use
in fulfilling a contract for the painting, repairing, or reconditioning of vessels, barges,
ships, and other watercraft of more than 50 tons burden purchased at retail on or after the
effective date of such tax, for the storage, use, or other consumption in the county on or
after the effective date of such tax, at the rate of not exceeding one percent of the sale
price of such property, except as provided in subdivisions (2), (3), (4), and (5). (2) An
excise tax is hereby authorized to be levied and imposed on the storage, use,...
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45-41-20.01
Section 45-41-20.01 Regulation of sale of alcoholic beverages on Sunday. (a) This section only
applies in Lee County. (b) The sale of alcoholic beverages during certain hours after 12:00
p.m. on Sundays is authorized within the areas of Lee County that are outside of the corporate
limits of the Cities of Auburn and Opelika. The governing body of Lee County may regulate
and permit the sale of alcoholic beverages in the aforementioned areas after 12:00 p.m. on
Sundays by properly licensed retail licensees of the Alcoholic Beverage Control Board. (c)
The governing body of Lee County shall hold a referendum in the areas of Lee County that are
outside of the corporate limits of the Cities of Auburn and Opelika to determine if alcoholic
beverages may be sold on Sundays. If a majority of the voters voting thereon vote in favor
of the question, then the sale of alcoholic beverages after 12:00 p.m. on Sundays shall be
authorized. (d) The referendum shall be held in conjunction with the general...
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45-9-84
Section 45-9-84 Operations. (a) There is hereby created within the judge of probate's office
of Chambers County a license division which shall issue all licenses issued through the judge
of probate's office, except marriage licenses. The county commission shall furnish suitable
quarters and provide the necessary forms, books, stationery, records, equipment, and supplies,
except such stationery forms and supplies as are furnished pursuant to law by the State Department
of Finance or the State Comptroller. The county commission shall also provide such clerks,
and other assistants for the judge of probate as shall be necessary from time to time for
the proper and efficient performance of the duties of his or her office. The judge of probate
shall have authority to employ such clerks, and other assistants, and to fix their compensation;
however, the number and compensation of such clerks and other assistants shall be subject
to the approval of the county commission. The compensation of the...
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8-12-22
Section 8-12-22 Use, furnishing, trafficking, or possession of containers without consent presumptive
evidence of unlawful use or purchase. The use by any person or corporation, other than the
person or corporation whose name, mark, or device may be, or may have been, upon the same,
without the written consent of, or purchase from, the owner of any bottle, box, siphon, fountain,
or keg, a description of the name, mark, or device whereon shall have been filed and published
as provided in Section 8-12-20, for the sale of soda water, mineral, or aerated water, ginger
ale, milk, cream, beer, ale, or other beverages, any article of merchandise, medicines, compounds,
or preparations, or for the furnishing of such similar beverages to customers or the buying,
selling, using, disposing of, or trafficking in any such bottles, boxes, siphons, fountains,
or kegs by any person or corporation other than the person or corporation owning the name,
mark, or device thereon of such owner, without his...
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11-54-4
Section 11-54-4 Binding option agreements for sale of industrial park authorized. Each municipality
in this state holding property as the site of an industrial park is hereby authorized to make
and enter into binding option agreements for the sale of all or any portion of said industrial
park, subject however, to the following conditions and limitations: (1) No option shall be
entered into for a period exceeding one year. (2) Where an appraisal is required pursuant
to Section 11-54-3, the option amount shall be for not less than the average of the market
value stated in two independent appraisals dated not earlier than 60 days prior to consummation
of the option agreement. Where the option agreement is for less than one year, said original
option agreement may be extended by the municipality up to a maximum of one year without new
appraisals. When the provisions on any constitutional amendment relieve or exempt the municipality
from the provisions of Section 94 of the Constitution of...
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17-7-5
Section 17-7-5 Warrants or certificates for purchase - Refunding authorized. Each such county
may in like manner from time to time issue refunding warrants and certificates, either by
sale or by exchange, for the purpose of refunding a like or greater principal amount of warrants
and certificates then outstanding which were issued under the provisions of this section and
Sections 17-7-2 through 17-7-4 and Sections 17-7-6 and 17-7-7 and the interest thereon and
paying any premium necessary to be paid to retire the outstanding warrants and certificates
refunded thereby. The provisions of this section and Sections 17-7-2 through 17-7-4 and Sections
17-7-6 and 17-7-7 applicable to the warrants and certificates so refunded shall likewise be
applicable to such refunding warrants and certificates. (Acts 1959, No. 603, p. 1492, §4;
§17-9-12; amended and renumbered by Act 2006-570, p. 1331, §37.)...
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45-17-243.01
Section 45-17-243.01 Authorization of levy of sales tax. (a) The governing body of the county
is authorized to levy and impose in the county, in addition to all other taxes of every kind
now imposed by law, and to collect as herein provided, a privilege or license tax upon every
person, firm, or corporation, including the State of Alabama and its Alcoholic Beverage Control
Board in the sale of alcoholic beverages of all kinds, the University of Alabama, Auburn University,
and all other institutions of higher learning in the state, whether such institutions be denominational,
state, county, or municipal institutions, and any association or other agency or instrumentality
of any such institution, that is both of the following: (1) Engaged or continuing within the
county in the business of selling at retail any tangible personal property whatsoever, including
merchandise and commodities of every kind and character, not including, however, bonds or
other evidences of debts or stocks, nor...
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