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45-41-244.52
Section 45-41-244.52 Authority of levy - 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 sales 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, or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.52.htm - 5K - Match Info - Similar pages
11-49-1
Section 11-49-1 Consent to use public streets, etc., for construction or operation of public
utility or private enterprise; fees. (a) No person, firm, association, or corporation shall
be authorized to use the streets, avenues, alleys, and other public places of cities or towns
for the construction or operation of any public utility or private enterprise without first
obtaining the consent of the proper authorities of the city or town. (b) No electric supplier,
as defined in Section 37-14-31(1), which has an assigned service territory established by
general law enacted by the Legislature and which is subject to payment of a privilege or license
tax or other tax or fee established by general law enacted by the Legislature to a city or
town which authorizes a levy not to exceed three percent of the gross receipts of the business
done by the electric supplier in the municipality during the preceding year, and which authorizes
a levy not to exceed one and one-half percent of the gross...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-49-1.htm - 4K - Match Info - Similar pages
39-7-13
Section 39-7-13 Purpose and powers of authority generally; sale, transfer and conveyance of
entire water system to public corporation authorized to conduct business of water distribution
system. (a) An authority shall be incorporated for the purpose of conducting and developing
the enterprise in which it may engage in such manner that the services afforded by such enterprise
shall be available for public uses and to all inhabitants of the municipality and the surrounding
area for domestic and industrial uses at the lowest cost consistent with sound economy and
prudent management. Every authority incorporated under this chapter is hereby vested with
all powers necessary and requisite for the accomplishment of such purpose for which such authority
is incorporated capable of being delegated by the Legislature of the State of Alabama. The
authority shall have the power to acquire, construct, reconstruct, extend, improve and maintain
and operate any plant, works, system, facilities or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/39-7-13.htm - 3K - Match Info - Similar pages
45-2-244.134
Section 45-2-244.134 Disposition of funds. The proceeds from the tax authorized, less the amount
or percentage of the actual cost of collection as may be agreed upon by the Commissioner of
the Department of Revenue and the Baldwin County Commission, shall be distributed to the Baldwin
County Commission to be allocated on an annual basis for the remainder of the 2005 fiscal
year, and for each fiscal year thereafter, as follows: (1) The first eighty thousand dollars
($80,000) of the funds or portion thereof received pursuant to this subpart shall be equally
divided among the following rescue squads: Lower Alabama Search and Rescue, Inc., North Baldwin
Sheriff's Search and Rescue, Inc., and Daphne Search and Rescue, Inc. Any additional search
and rescue squad authorized by the county commission after May 13, 2005, shall be funded out
of the county treasury in an amount equal to the amount that each squad existing on September
26, 2003, receives from the tobacco tax. Each of the recipient...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.134.htm - 2K - Match Info - Similar pages
45-45A-43.01
Section 45-45A-43.01 Increase to ad valorem tax. (a) The Legislature hereby approves the proposed
increase in the maximum rate at which the city general purpose tax is authorized to be levied
from one and eight-tenths per centum [1.8 percent, equivalent to 18 mills] of the assessed
value of taxable property in the city to two and four-tenths per centum [2.4 percent, equivalent
to 24 mills] of the assessed value of taxable property in the city. The proposed increase
in the maximum rate at which the city general purpose tax is authorized to be levied shall
become effective only if the increase is approved, subsequent to the enactment of this section,
by a majority of the qualified electors of the city who vote on the proposal at a special
election during any regular scheduled election, as amended. The city council may make the
proposed increase in the maximum rate of the city general purpose tax effective beginning
with the levy for the tax year of the city beginning on October 1, 2012,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-45A-43.01.htm - 2K - Match Info - Similar pages
9-11-300
Section 9-11-300 Establishment. The Department of Conservation and Natural Resources, through
the Commissioner of Conservation and Natural Resources, is hereby authorized and directed
to establish by proclamation such wildlife management areas as may be in the public interest
and to enter into agreements with the United States Forest Service, the United States Bureau
of Biological Survey, the Tennessee Valley Authority or other owners, lessees or administrators
of such lands as may be necessary and suitable for the purpose of establishing wildlife management
areas. Such agreements shall provide for the fixing and demarcation of the boundaries of said
area or areas, define the responsibilities of the Department of Conservation and Natural Resources
and the cooperating party or parties for restocking of wildlife species, the planting and
cultivation of game and fish foods, the protection of such areas from predatory animals and
unauthorized hunting or fishing and any other work necessary...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-11-300.htm - 1K - Match Info - Similar pages
16-16A-5
Section 16-16A-5 Calculation; criteria and procedures. The City of Huntsville Federal Building
Authority is hereby authorized to calculate the amount of BRAC Distribution that is due to
each county or city school system and the Public School and College Authority shall specify
criteria and procedures for the application, approval, and monitoring of the benefits under
this chapter. (Act 2010-551, p. 980, ยง5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-16A-5.htm - 718 bytes - Match Info - Similar pages
28-3-184
Section 28-3-184 Tax levied; collection; disposition of funds. (a) Levy. In addition to the
licenses provided for by Chapter 3A of this title, there is hereby levied a privilege or excise
tax on every person licensed under the provisions of said Chapter 3A who sells, stores or
receives for the purpose of distribution, to any person, firm, corporation, club or association
within the State of Alabama any malt or brewed beverages. The tax levied hereby shall be measured
by and graduated in accordance with the volume of sales by such person of malt or brewed beverages,
and shall be an amount equal to $.05 for each 12 fluid ounces or fractional part thereof.
(b) Collection. The tax levied by subsection (a) of this section shall be collected by the
Alabama Alcoholic Beverage Control Board and said tax shall be added to the sales price of
all malt or brewed beverages sold, and shall be collected from the purchasers. It shall be
unlawful for any person, firm, corporation, club or association...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-184.htm - 4K - Match Info - Similar pages
40-12-4
Section 40-12-4 County license tax for school purposes - Authority to levy. (a) In order to
provide funds for public school purposes, the governing body of each of the several counties
in this state is hereby authorized by ordinance to levy and provide for the assessment and
collection of franchise, excise and privilege license taxes with respect to privileges or
receipts from privileges exercised in such county, which shall be in addition to any and all
other county taxes heretofore or hereafter authorized by law in such county. Such governing
body may, in its discretion, submit the question of levying any such tax to a vote of the
qualified electors of the county. If such governing body submits the question to the voters,
then the governing body shall also provide for holding and canvassing the returns of the election
and for giving notice thereof. All the proceeds from any tax levied pursuant to this section
less the cost of collection and administration thereof shall be used...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-4.htm - 3K - Match Info - Similar pages
40-17-220
Section 40-17-220 Lubricating oil excise tax; exemptions. (a) There is hereby levied in addition
to all other taxes of every kind now imposed by law an excise tax on lubricating oil of $.04
per gallon, which shall be collected as herein provided. (b) Every manufacturer, distributor,
refiner, retail dealer, storer, or user of lubricating oil shall collect and pay over to the
state Department of Revenue an excise tax of $.04 per gallon upon the selling, use or consumption,
distributing, storing, or withdrawing from storage in this state for any use of lubricating
oil as defined or otherwise referred to in this article, except lubricating oil expressly
exempted by the provisions of this article. Provided, that where any excise tax imposed by
this section upon the sale, use or consumption, distribution, storage or withdrawal from storage
in this state of gasoline or lubricating oil shall have been paid to the state by a manufacturer,
distributor, refiner or by any retail dealer, storer, or...
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