11-40-81
Section 11-40-81 Division of territory within police jurisdiction; municipal zoning authority.
(a) Any municipality in this state incorporated after 1990, which is located in a county in
which another municipality in that county has zoning authority in its police jurisdiction,
may divide the territory within its police jurisdiction into business, industrial, and residential
zones or districts and, at its option, may provide the kind, character, and use of structures
and improvements that may be erected or made within the several zones or districts established
and, from time to time, may rearrange or alter the boundaries of the zones or districts and
may also adopt ordinances as are necessary to implement and administer this article. It is
the intent of this article to grant any municipality to which this article applies full zoning
authority within its police jurisdiction to the same extent as the municipality exercises
that authority within its corporate limits. (b) This article shall...
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11-51-200
Section 11-51-200 Levy of sales tax authorized; exemption; construction. The governing body
of any municipality within the State of Alabama may provide by ordinance for the levy and
assessment of sales taxes, parallel to the state levy of sales taxes as levied by Sections
40-23-1, 40-23-2, 40-23-2.1, 40-23-4 to 40-23-31, inclusive, 40-23-36, 40-23-37, except for
those provisions relating to the tax rate, and 40-23-38, except where inapplicable or where
otherwise provided in this article; provided, that no municipality may levy any such tax against
the Alcoholic Beverage Control Board of the State of Alabama in the sale of alcoholic beverages.
The phrase "except where inapplicable," contained herein and in Sections 11-51-201,
11-51-202, and 11-51-203, shall not be construed to permit a self-administered municipality
to adopt or interpret an ordinance, resolution, policy, or practice that relies on that phrase,
either directly or indirectly, in order to disavow, disregard, or attempt to...
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11-51-202
Section 11-51-202 Levy of excise or use tax authorized; levy of lodgings tax authorized. (a)
The governing body of any municipality within the State of Alabama may provide by ordinance
for the levy and assessment of an excise tax or use tax parallel to the state levy and assessment
of excise or use taxes as levied by Article 2 of Chapter 23 of Title 40, except where inapplicable
or where otherwise provided in this article. (b) The governing body of any municipality within
the State of Alabama may provide by ordinance for the levy and assessment of a privilege or
license tax in the nature of a lodgings tax, parallel to the state levy and assessment of
the privilege or license tax as levied by Chapter 26 of Title 40, except where inapplicable
or where otherwise provided by this article. (Acts 1969, No. 917, p. 1653, §3; Act 98-192,
p. 310, §3.)...
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11-51-205
Section 11-51-205 Establishment of rate of taxes; levy and assessment of taxes in lieu of license
tax under Section 11-51-90; effect of pledge of proceeds of license tax under Section 11-51-90
as to levy and assessment of taxes under article. (a) The governing body of a municipality
levying or assessing taxes authorized by this article may provide by ordinance for the rate
of the tax. (b) The governing body may provide in any ordinances levying or assessing the
tax that the tax is levied and assessed in whole or in part in lieu of any privilege license
tax based on gross receipts in the nature of a sales or use tax which at the time of the levy
is otherwise provided for by ordinance pursuant to Section 11-51-90. This subsection shall
not apply to municipal gasoline or motor fuel taxes, privilege or business license taxes levied
on a business for the privilege of doing business within the municipality, occupational license
taxes, tobacco taxes, or other similar taxes levied by a...
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45-23-241
Section 45-23-241 Sales and use tax for schools. (a) In order to provide funds for the benefit
of public schools in Dale County, there is hereby levied in each separate school district
in Dale County, and shall be assessed and collected in each separate school district, a sales
and use tax generally paralleling the sales and use tax of the State of Alabama, which sales
and use tax shall be in addition to any and all other county taxes heretofore or hereafter
authorized by law in Dale County for school purposes. The sales and use tax so levied in each
school district in Dale County shall be subject to all the exemptions and exclusions contained
in the state sales and use tax, except that the rate thereof shall be one-fourth the rate
of the state sales and use tax. (b) A tax shall be levied in each separate school district
in Dale County but there may be excluded from the levy and collection of any tax, in whole
or in part, in the discretion of its governing body, any sales or use which...
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45-9A-52
Section 45-9A-52 Public utilities sales tax distribution by Lanett and Valley. The Cities of
Lanett and Valley in Chambers County are hereby authorized and empowered to make a contract
to provide for the distribution of the municipal license tax, as measured by gross receipts,
authorized and levied pursuant to Section 11-51-129 and Section 11-51-91, on public utilities
which make sales of utility services within the overlapping police jurisdiction of said cities.
Any agreement or contract heretofore entered into by the cities for the distribution of such
tax is hereby ratified. (Act 81-961, 1st Sp. Sess., p. 110, §1.)...
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11-51-150
Section 11-51-150 Petition for injunction against taxpayer upon delinquency for payment of
license or excise tax. Any municipality may file in the circuit court having jurisdiction
over the county in which the petitioning municipality is situated a petition to enjoin the
operation and conduct of any business, occupation, trade, or profession subject to a municipal
privilege or business license or excise tax imposed by the petitioning municipality and which
is delinquent in whole or in part, following no less than 15 days' written notice and demand
to the taxpayer delivered personally or via certified U.S. mail, return receipt requested,
and addressed to the taxpayer's last known address as indicated on the records of the municipality.
The petition shall be verified by the mayor, city clerk, police officer, license officer,
or by any other governing official or by any employee of the municipality authorized to receive
or collect the privilege or business license or excise tax. (Acts...
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11-51-186
Section 11-51-186 Taxpayer rights; responsibilities of municipality; abatement of penalty.
(a) Rights of the taxpayer. (1) At or before the commencement of an examination of the books
and records of a taxpayer, the taxing jurisdiction shall provide to the taxpayer a written
description, in simple and non-technical terms, of the role of the taxing jurisdiction and
the taxpayer during the examination and a statement of the taxpayer's rights. (2) At or before
the issuance of a preliminary assessment, the taxing jurisdiction shall provide to the taxpayer
in simple and non-technical terms: a. A written description of the basis for the assessment
and any penalty asserted with respect to the assessment. b. A written description of the method
by which the taxpayer may request an administrative review of the preliminary assessment.
(3) At or before the issuance of a final assessment, the taxing jurisdiction shall inform
the taxpayer by a written statement of his or her right to appeal to the...
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45-27-245.31
Section 45-27-245.31 Levy of tax. In addition to all other taxes of every kind now imposed
by law, there is levied in all areas of Escambia County, except within the existing corporate
limits of the municipalities of Atmore, Brewton, East Brewton, Flomaton, Riverview, and Pollard
a privilege or license tax, a consumers' use tax, and a sellers' use tax of three percent
on business activity against gross sales or gross receipts of a business, as the case may
be. In any police jurisdiction where a tax is currently being levied and collected by a municipality,
the additional tax herein levied shall be at a rate equal to three percent reduced by the
percent of the current levy. Sales of automobiles, agricultural equipment, forestry equipment,
manufacturing equipment, and manufactured homes shall be exempt from the additional tax levied
herein. (Act 2004-325, p. 552, §2; Act 2010-592, p. 1325, §1.)...
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11-50B-3
Section 11-50B-3 Permitted activities by public providers; lease of equipment by municipal
governing bodies. In addition to all other power, rights, and authority heretofore granted
by law, public providers may acquire, establish, purchase, construct, maintain, enlarge, extend,
lease, improve, and operate cable systems, telecommunications equipment and telecommunications
systems, and furnish cable service, interactive computer service, Internet access, other Internet
services, and advanced telecommunications service, or any combination thereof, in the case
of a public provider that is a municipality, to the inhabitants of the municipality and police
jurisdiction, the area within the territorial jurisdiction of the municipal planning commission
determined in accordance with the provisions of Section 11-52-30, as amended, and any area
in which the municipality furnishes or sells any utility, such as electricity, gas, water,
or sewer, and in the case of a public provider that is a...
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