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45-26-246.02
Section 45-26-246.02 Monthly report; recordkeeping; penalties. (a) The tax levied by this part,
except as otherwise provided, shall be due and payable to Elmore County on or before the 20th
day of the month next succeeding the month in which the tax accrues. Notwithstanding any provision
of this part providing for the responsibility of the county to collect and administer the
tax provided in this part, the county may contract with an agent to perform all or any part
of its duties pursuant to this part. On or before the 20th day of each month, every person
on whom the tax is levied by this part shall render to the county on a form prescribed by
the Department of Revenue, a true and correct statement showing the gross proceeds of the
business subject to the tax for the then preceding month, together with other information
as the county requires. At the time of making the monthly report, the taxpayer shall compute
and pay to the county the amount of tax shown due. A person subject to the...
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45-37-243.03
Section 45-37-243.03 Rulemaking authority; powers. The board of revenue, county commission,
or like governing body of such counties shall have power to adopt reasonable rules and regulations
not inconsistent with this subpart to provide for the enforcement, collection, and distribution
of the tax, and to provide for the possession and sale, from bottles with broken seals, of
cordials, liquers, vermouth, wines, rum, and brandy that are not available for purchase in
miniature through state Alcoholic Beverage Control Stores. The judge of probate, license commissioner,
director of county department of revenue, or other public officer performing like duties in
such counties shall have the following powers: (1) The power to administer this subpart including
the collection of the taxes herein levied, the payment of the expenses incurred in the administration
of this subpart, and the collection of the taxes, the distribution of the proceeds remaining
after payment of such expenses in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-243.03.htm - 2K - Match Info - Similar pages
9-17-109
Section 9-17-109 Violations; records; fees; assessment and hearing; filling of containers;
installation, maintenance, etc., of appliances; damages. (a) Any person violating this article
or any rule, order, or regulation promulgated pursuant to this article shall, on conviction
thereof, be fined not more than one thousand dollars ($1,000) and may also be imprisoned in
the county jail or sentenced to hard labor for the county for not more than six months. Every
violation of this article or any rule, order, or regulation promulgated pursuant to this article
shall constitute a separate offense. (b) Every person subject to the fees imposed by Section
9-17-106 shall keep and preserve suitable records of all liquefied petroleum gas transactions
subject to fees and any other books or accounts necessary to determine the amount of fees
for which the person is liable under this article. Those records shall be retained for a period
of not less than three years, and shall include the name and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-17-109.htm - 9K - Match Info - Similar pages
11-51-90.1
Section 11-51-90.1 Definitions. As used in this article, the following terms shall have the
following meanings: (1) BUSINESS. Any commercial or industrial activity or any enterprise,
trade, profession, occupation, or livelihood, including the lease or rental of residential
or nonresidential real estate, whether or not carried on for gain or profit, and whether or
not engaged in as a principal or as an independent contractor, which is engaged in, or caused
to be engaged in, within a municipality. (2) BUSINESS LICENSE. An annual license issued by
a taxing jurisdiction for the privilege of doing any kind of business, trade, profession,
or any other activity in that jurisdiction, by whatever name called, which document is required
to be conspicuously posted or displayed except to the extent the taxpayer's business license
tax or other financial information is listed thereon or unless the municipality affirmatively
elects not to so require. However, municipal occupational licenses,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-90.1.htm - 6K - Match Info - Similar pages
33-15-6
Section 33-15-6 Powers, duties and functions generally. The general powers, duties and functions
of the authority shall be as follows: (1) GENERAL. The authority: a. Shall have perpetual
succession in its corporate name; b. May bring civil actions and have civil actions brought
against it in its corporate name; c. May adopt, use, and alter a corporate seal, which shall
be judicially noticed; d. May enter into such contracts and cooperative agreements with federal,
state and local governments, with agencies of such governments and with private individuals,
corporations, associations and other organizations, including the Bear Creek Watershed Association,
Inc., whether organized under the laws of Alabama or of another state, as the board may deem
necessary or convenient to enable it to carry out the purposes of this article, which authorization
shall include without limitation contracts and cooperative arrangements with any of the several
states and with counties and municipalities in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/33-15-6.htm - 9K - Match Info - Similar pages
40-7-33
Section 40-7-33 Book of assessments - Required; form; use of assessment lists in lieu of book.
The tax assessor must make and enter in an assessment book, suitably ruled and substantially
bound, in forms as prescribed by the Department of Revenue, a condensed statement of all assessments
made during each tax year, showing in separate columns the name of the owner, a description
of the real estate and improvements thereon, the assessed value thereof and the value of the
personal property assessed for taxation; and the assessor shall compute and enter opposite
the name of each taxpayer the aggregate amount of state, county, and special taxes with which
such taxpayer is charged, except as may otherwise be provided herein. When the hearing of
objection to assessments has been completed as herein provided, the tax assessor shall complete
the said book by making the proper entries therein, and foot up at the bottom of each page
the aggregate of all such taxes. When appeals have been taken to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-7-33.htm - 2K - Match Info - Similar pages
45-4-233
Section 45-4-233 Work Release board; powers and duties; work release fund; escape of inmates
from custody. In Bibb County, the sheriff shall execute every order from every court in Bibb
County to subpoena witnesses as provided in Section 12-21-180, or the service may be made
by first class mail as follows: It shall be the duty of the sheriff of the county to enclose
the subpoenas in an envelope addressed to the person to be served and place all necessary
postage and a return address thereon. In the event the witness subpoena is returned to the
sheriff by the post office department of the United States without delivery, the subpoena
shall be by the sheriff returned NOT FOUND. All witness subpoenas not returned to the sheriff
by the post office department shall be considered for all purposes as sufficient personal
and legal service. It is specifically provided, however, that, if the party calling a witness
expressly requests in writing that the subpoena be delivered to such witness...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-4-233.htm - 5K - Match Info - Similar pages
41-9-992
Section 41-9-992 Commission generally. (a) There is created an International Voting Rights
Trail Commission. The commission shall be responsible for educating people about the significant
historical events associated with the trail and the voting rights movement and promoting economic
development and tourism in connection with the trail inclusive of counties and cities that
were sites of significant events that impacted the trail's inception. The commission may receive
funds from any legal source and disburse those funds in furtherance of its mission. (b) The
commission shall coordinate its efforts with the Alabama Historical Commission, the Alabama
Department of Transportation, the Alabama Development Office, the Alabama Department of Economic
and Community Affairs, the State Department of Tourism and Travel, the Department of Conservation
and National Resources, and the National Park Service. (c) The commission shall perform all
of the following duties: (1) Work with the National...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-9-992.htm - 4K - Match Info - Similar pages
45-37-42
Section 45-37-42 Regulation of tattooing. (a) This section shall be operative only in Jefferson
County. (b) For the purposes of this section, the following words have the following meanings
unless the context clearly indicates otherwise: (1) DEPARTMENT. The Jefferson County Board
of Health. (2) TATTOO or TATTOOING. The act of inserting a pigment under the skin of a human
being by pricking with a needle or otherwise, so as to produce an indelible mark or figure
visible through the skin. (c) No person shall apply a tattoo upon the body of another human
unless the person applying the tattoo shall hold a valid permit issued by the department.
(d) The department shall regulate persons who practice the art of tattooing and the facilities
in which they operate. A permit shall be issued annually by the department to the applicant
meeting all requirements governing permit issuance as contained in the regulations governing
tattoo facilities. Permits shall expire on December 31 of each year....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-42.htm - 3K - Match Info - Similar pages
8-16-7
Section 8-16-7 Powers of commissioner and local sealers in supervising weights and measures.
(a) When not otherwise provided by law, the Commissioner of Agriculture and Industries within
the state, the county sealer within the county and the city sealer within the city shall have
the power and it shall be their duty to inspect, test, try, and ascertain if they are correct
all weights, measures, and weighing or measuring devices kept, offered, or exposed for sale,
sold, used, or employed in proving the size, quantity, extent, area, or measurement of quantities,
things, produce, or articles for distribution or consumption purchased or offered or submitted
for sale, hire, or reward, in computing any charge for services rendered on the basis of weight
or measure or in determining weight or measure when a charge is made for such determination.
(b) They shall have the power to, and shall from time to time, weigh or measure and inspect
packages or amounts of commodities of whatsoever kind...
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