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45-42-243.30
Section 45-42-243.30 Financing construction of public buildings. (a) In order to provide funds
for financing the cost of public buildings, the Limestone County Commission is hereby authorized
by resolution to levy and provide for the assessment and collection of sales and use taxes,
which shall be in addition to any and all other county taxes heretofore or hereafter authorized
by law in such county. The sales or use tax levied pursuant to this section shall parallel,
except for the rate of tax, the sales and use taxes imposed by the state under Title 40. Any
sales or use tax levied pursuant to this section on any automotive vehicle, truck trailer,
trailer, semi-trailer, or travel trailer required to be registered or licensed with the license
commissioner, where not collected by a licensed Alabama dealer at time of sale, shall be collected
and the collection fees shall be paid in accordance with Sections 40-23-104 and 40-23-107.
(b)(1) In order to provide funds for financing the cost of...
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45-35-244.01
sales or gross receipts, as the case may be, as follows: (1) Upon every person, firm, or corporation,
including the State of Alabama, 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 such institutions, 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 sale or sales of material and supplies to any person for use in fulfilling a contract
for the painting, repair, or reconditioning of vessels, barges, ships and other watercraft
of over 50 tons burden, an amount equal to one percent of the gross proceeds of sales of the
business except where a different amount is expressly provided...
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45-41-244.20
Phenix City, such tax shall be levied in the manner and at one-half the rate of such tax in
that part of Lee County outside the corporate limits of Auburn and Opelika, in which latter
area the tax shall be levied in the manner and at the rates hereafter prescribed: (1) Upon
every person, firm, or corporation engaged or continuing within that part of Lee County outside
the police jurisdictions of the Cities of Auburn, Opelika, and Phenix City in the business
of selling at retail any tangible personal property whatsoever, including merchandise
and commodities of every kind and character, but not including, however, bonds or other evidence
of debt or stocks, nor sale or sales of material and supplies to any person for use in fulfilling
a contract for the painting, repair, or reconditioning of vessels, barges, ships, and other
watercraft of over 50 tons burden, an amount equal to one percent of the gross proceeds of
sales of the business except where a different amount is expressly...
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20-2-190
Section 20-2-190 Penalties; sale of ephedrine, etc.; Alabama Drug Abuse Task Force. (a) Any
person who manufactures, sells, transfers, receives, or possesses a listed precursor chemical
violates this article if the person: (1) Knowingly fails to comply with the reporting requirements
of this article; (2) Knowingly makes a false statement in a report or record required by this
article or the rules adopted thereunder; (3) Is required by this article to have a listed
precursor chemical license or permit, and is a person as defined by this article, and knowingly
or deliberately fails to obtain such a license or permit. An offense under this subsection
shall constitute a Class C felony. (b) Notwithstanding the provisions of Section 20-2-188,
a person who possesses, sells, transfers, or otherwise furnishes or attempts to solicit another
or conspires to possess, sell, transfer, or otherwise furnish a listed precursor chemical
or a product containing a precursor chemical or ephedrine or...
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45-5-242
Section 45-5-242 Levy of gasoline tax; use of proceeds. (a) The following words, when used
in this section shall have the meaning ascribed to them below, unless the context clearly
indicates a different meaning: (1) "Gasoline" means any type of gasoline, naptha,
or other liquid motor fuel, or any device or substitute therefor, commonly used in internal
combustion engines. (2) "Diesel fuel" means any type diesel oil, tractor fuel, gas
oil, distillate or liquefied gas, jet fuel, or any device or substitute therefor. (3) "Kerosene"
means the product known commercially as "kerosene oil." (b) In addition to all other
taxes and licenses, there is hereby levied upon every distributor, refiner, retail dealer,
or storer of gasoline, kerosene, or diesel fuel in Blount County, Alabama, an excise tax of
one cent ($.01) per gallon upon the selling, distributing, storing, or withdrawing from storage
in Blount County for any use, gasoline, kerosene, or diesel fuel as defined by this section;...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-5-242.htm - 9K - Match Info - Similar pages
28-3A-25
Section 28-3A-25 Unlawful acts and offenses; penalties. (a) It shall be unlawful: (1) For any
manufacturer, importer, or wholesaler, or the servants, agents, or employees of the same,
to sell, trade, or barter in alcoholic beverages between the hours of nine o'clock p.m. of
any Saturday and two o'clock a.m. of the following Monday. (2) For any wholesaler or the servants,
agents, or employees of the wholesaler to sell alcoholic beverages, to other than wholesale
or retail licensees or others within this state lawfully authorized to sell alcoholic beverages,
or to sell for export. (3) For any person, licensee, or the board, either directly or by the
servants, agents, or employees of the same, or for any servant, agent, or employee of the
same, to sell, deliver, furnish, or give away alcoholic beverages to any person under the
legal drinking age, as defined in Section 28-1-5, or to permit any person under the legal
drinking age, as defined in Section 28-1-5, to drink, consume, or possess...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3A-25.htm - 10K - Match Info - Similar pages
28-4B-1
Section 28-4B-1 Home brewing of beer, mead, cider, and table wine for personal use.
(a) Notwithstanding any provisions to the contrary, a person who has not been convicted of
a felony in Alabama or any other state or federal jurisdiction, and who is not prohibited
by Section 28-1-5, from purchasing, consuming, possessing, or transporting alcoholic beverages
due to age may produce at his or her legal residence beer, mead, cider, and table wine, as
those terms are defined in Section 28-3-1, for personal use, in the amounts specified
in this chapter, without payment of taxes or fees and without obtaining a license. The aggregate
amount of the beer, mead, cider, and table wine permitted to be produced under this chapter,
with respect to any legal residence, shall not exceed 15 gallons for each quarter of a calendar
year. Further, there shall not be in any legal residence at any one time more than an aggregate
amount of 15 gallons of beer, mead, cider, and table wine which has been produced...
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40-29-121
Section 40-29-121 Automated sales suppression devices or phantom-ware. (a) For purposes of
this section, the following terms have the following meanings: (1) AUTOMATED SALES SUPPRESSION
DEVICE. A software program carried on a memory stick or removable compact disc, accessed through
an Internet link, or by any other means, that falsifies the electronic records of electronic
cash registers and other point-of-sale systems, including, but not limited to, transaction
data and transaction reports. (2) ELECTRONIC CASH REGISTER. A device that keeps a register
or supporting documents through the use of an electronic device or computer system designed
to record transaction data for the purpose of computing, compiling, or processing retail sales
and other transaction data. (3) PHANTOM-WARE. Any hidden or concealed programming option embedded
in the operating system of an electronic cash register or hardwired into the electronic cash
register that can be used to create a second set of records or...
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45-17-91.23
authorized by law to do so, expend any moneys so appropriated to it out of the Shoals Economic
Development Fund without any further consent or other action on the part of the committee.
(c) Subject to succeeding provisions of this subpart, including particularly, but without
limitation, those provisions hereof respecting the investment of moneys held in and forming
a part of the Shoals Economic Development Fund, and the management, use, and disposition of
other properties, whether real or personal, tangible or intangible, contributed to
such fund, all moneys held in and forming a part of the Shoals Economic Development Fund,
whether such moneys may be characterized as either principal or income of such fund, may be
expended or appropriated, and all other properties contributed to such fund may be used, only
for the following purposes: (1) To induce the location, within either of the counties or any
city or town therein, of (i) new manufacturing, industrial, and research enterprises,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-91.23.htm - 8K - Match Info - Similar pages
28-2A-1
Section 28-2A-1 Procedure for wet or dry classification option elections. (a) Any municipality
having a population of 1,000 or more, may change its classification from dry to wet or wet
to dry by a municipal option election, in the following manner. (b) Upon petition of 30 percent
of the number of voters voting in the last preceding general election of the municipality
being filed with the city or town clerk or governing body of the municipality, the governing
body must call a municipal option election for the municipality to determine the sentiment
of the people as to whether or not alcoholic beverages can be legally sold or distributed
in the municipality. The petition for municipal option election shall contain the following:
"It is petitioned that a municipal option election be held to permit the legal sale and
distribution of alcoholic beverages within this municipality." On the ballot to be used
for such municipal option election, the question shall be in the following form: "Do...
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