Code of Alabama

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45-13-41
Section 45-13-41 License requirements; operation of massage parlor; unlawful activities;
violations. (a) The provisions of this section shall apply to all counties having a
population of not less than 26,000 nor more than 26,800 inhabitants according to the 1970
or any subsequent federal decennial census. (b) The following words and terms as used in this
section shall, unless the context requires a different meaning, have the meanings respectively
ascribed to them by this section: (1) The term "massage parlor" shall mean
any establishment, building, room, or place other than a regularly licensed hospital, medical
clinic, nursing home, or dispensary, the offices of a physician, a surgeon, or an osteopath,
where non-medical, non-surgical, non-osteopathic, and non-chiropractic manipulative exercises,
massages, or procedures are practiced upon the human body, or any part thereof, for other
than cosmetic or beautifying purposes, with or without the use of mechanical or other devices,
by...
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11-44B-25
Section 11-44B-25 Procedures to reduce or delete areas from police jurisdiction. Notwithstanding
any law to the contrary, any Class 4 municipality that is organized pursuant to this article
may from time to time reduce or delete various portions and areas from the territorial limits
of its respective police jurisdiction or its planning jurisdiction or both as established
by law, including, but not limited to, Sections 11-40-10 and 11-52-30, Act 76-594 and as amended
by Act 94-539, the reduction and deletion shall be pursuant to the following procedure: (1)
INITIATION. The governing body of the municipality shall adopt a resolution calling for public
hearings to consider the adoption of an ordinance or ordinances for the purpose of deleting
a portion or portions of territory from its respective police jurisdiction or planning jurisdiction,
or both, as the case may be. The resolution shall state the time, date, and place of all public
hearings in regard to the ordinance and a reasonably...
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40-9B-3
Section 40-9B-3 Definitions. (a) For purposes of this chapter, the following words and
phrases mean: (1) ABATE, ABATEMENT. A reduction or elimination of a taxpayer's liability for
tax or payments required to be made in lieu thereof. An abatement of transaction taxes imposed
under Chapter 23 of this title, or payments required to be made in lieu thereof, shall relieve
the seller from the obligation to collect and pay over the transaction tax as if the sale
were to a person exempt, to the extent of the abatement, from the transaction tax. (2) ALTERNATIVE
ENERGY RESOURCES. The definition given in Section 40-18-1. (3) CONSTRUCTION RELATED
TRANSACTION TAXES. The transaction taxes imposed by Chapter 23 of this title, or payments
required to be made in lieu thereof, on tangible personal property and taxable services incorporated
into an industrial development property, the cost of which may be added to capital account
with respect to the property, determined without regard to any rule which...
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22-27-2
Section 22-27-2 Definitions. For the purpose of this article, the following terms shall
have the meanings respectively ascribed to them by this section: (1) AGENCY. Any controlling
agency, public or private, elected, appointed, or volunteer utilizing methods approved by
the health department or the department for the purpose of controlling and supervising the
collection or management of solid wastes or recyclable materials. (2) ALTERNATIVE COVER. Material
other than earth used to cover a landfill or sanitary landfill. An alternative cover shall
be approved by the Department of Environmental Management in compliance with federal law and
United States Environmental Protection Agency rules or guidance to achieve a level of performance
equal to or greater than earthen cover material. (3) ASHES. The solid residue from burning
of wood, coal, coke, or other combustible material used for heating, from incineration of
solid wastes, or for the production of electricity at electric generating...
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22-22A-5
Section 22-22A-5 Powers and functions of department; representation of department by
Attorney General in legal actions. In addition to any other powers and functions which may
be conferred upon it by law, the department is authorized beginning October 1, 1982 to: (1)
Administer appropriate portions of Sections 9-7-10 through 9-7-20, which relate to permitting,
regulatory and enforcement functions; administer and enforce the provisions and execute the
functions of Chapter 28 of this title; Chapter 22 of this title; Article 2 of Chapter 23 of
this title; Chapter 30 of this title; appropriate portions of Article 1 of Chapter 27 of this
title; Sections 22-24-1 through 22-24-11; Sections 22-25-1 through 22-25-15; and Sections
22-36-1 through 22-36-10. (2) Acting through the Environmental Management Commission, promulgate
rules, regulations, and standards in order to carry out the provisions and intent of this
chapter; provided, however, that prior to the promulgation of any state primary or...
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40-27-1
Section 40-27-1 Compact adopted; terms. The following Multistate Tax Compact is hereby
approved, adopted and enacted into law by the State of Alabama: Multistate Tax Compact Article
I. Purposes. The purposes of this compact are to: 1. Facilitate proper determination of state
and local tax liability of multistate taxpayers, including the equitable apportionment of
tax bases and settlement of apportionment disputes. 2. Promote uniformity or compatibility
in significant components of tax systems. 3. Facilitate taxpayer convenience and compliance
in the filing of tax returns and in other phases of tax administration. 4. Avoid duplicative
taxation. Article II. Definitions. As used in this compact: 1. "State" means a state
of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory
or possession of the United States. 2. "Subdivision" means any governmental unit
or special district of a state. 3. "Taxpayer" means any corporation, partnership,
firm,...
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22-28-23
Section 22-28-23 Local air pollution control programs. (a) Except as provided in this
section, it is the intention of this chapter to occupy by preemption the field of air
pollution control within all areas of the State of Alabama. However, nothing in this section
shall be construed to limit or abrogate any private remedies now available to any person for
the alleviation, abatement, control, correction, or prevention of air pollution or restitution
for damage resulting therefrom. (b) Subject to the provisions of this section, each
municipal governing body which had municipal ordinances in effect on, or before, July 1, 1969,
which pertain to air pollution control and which provide for the creation and establishment
of an air pollution control board and each county board of health shall have the authority
to establish, and thereafter administer, within their jurisdictions, a local air pollution
control program which: (1) Provides, subject to subsection (d) of this section, by
ordinance,...
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9-7-12
Section 9-7-12 Declaration of state policy. The Legislature finds and declares that
it is state policy: (1) To preserve, protect, develop and, where possible, to restore or enhance
the resources of the state's coastal area for this and succeeding generations; (2) To encourage
and assist counties and municipalities, wherever applicable, to exercise effectively their
responsibilities in the coastal area through the development and implementation of administration
programs to achieve wise use of the land and water resources of the coastal area, giving full
consideration to needs for economic development as well as to ecological, cultural, historic
and aesthetic values; (3) To assure that in development of the state's coastal area adequate
consideration is given to such uses of the coastal area as the establishment of harbor facilities
for the receiving of oil, gas and other commodities from ships and tankers, pipelines from
such ports and utility plant sites, utility generation,...
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9-10B-23
Section 9-10B-23 Authority of Alabama Department of Environmental Management to implement
and enforce rules and regulations. (a) In the event the commission adopts or promulgates any
rules or regulations limiting or reducing the quantity of water available to a person holding
a certificate of use, the implementation and enforcement of such rules and regulations shall
be under the direction of the Alabama Department of Environmental Management. (b) The Alabama
Department of Environmental Management and the Alabama Environmental Management Commission
are hereby expressly authorized to perform the following duties and functions with respect
to the implementation and enforcement of the rules and regulations adopted by the commission:
(1) To receive copies of all reports or other documents submitted to the Office of Water Resources
by holders of certificates of use within a capacity stress area; (2) Acting through the Alabama
Department of Environmental Management, to issue an order...
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40-21-80
Section 40-21-80 Definitions. (a) For the purpose of this article, the following terms
shall have the respective meanings ascribed by this section: (1) DEPARTMENT. The Department
of Revenue of the State of Alabama. (2) DOMESTIC WATER. All water except water that is sold
to persons for use or consumption in industrial processes and not primarily for human consumption.
(3) GROSS RECEIPTS. The value proceeding or accruing from the furnishing of utility services,
all receipts actual and accrued, without any deduction on account of the cost of the utility
services sold, the cost of the materials used, labor or service cost, interest paid, or any
other expenses whatever, and without any deductions on account of losses. (4) GROSS SALES.
The value proceeding or accruing from the furnishing of utility services, and including the
proceeds from the sale of any utility services handled on consignment by the taxpayer, without
any deduction on account of the cost of the utility services sold, the...
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