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45-4-244.20
Section 45-4-244.20 County sales tax to parallel state tax; exemptions; collection and disposition
of funds; enforcement. (a) All words, terms, and phrases that are defined in Article 1 of
Chapter 23 of Title 40 shall, where used in this section have the meanings respectively ascribed
to them in Article 1 except where the context herein clearly indicates a different meaning.
In addition, the following words, terms, and phrases where used in this section shall have
the following respective meanings except where the context clearly indicates a different meaning:
(1) STATE SALES TAX STATUTES. Article 1 of Chapter 23 of Title 40, which levies a retail sales
tax for state purposes, and includes all statutes, heretofore enacted, which expressly set
forth any exemptions from the computation of the tax levied in Article 1 and all other statutes
heretofore enacted which expressly apply to, or purport to affect, the administration of Article
1 and the incidence and collection of the tax imposed...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-4-244.20.htm - 14K - Match Info - Similar pages
34-9-6.1
Section 34-9-6.1 Mobile dental facilities or portable dental operations. (a) For purposes of
this section, the following words have the following meanings: (1) DENTAL HOME. The dental
home is the ongoing relationship between the dentist and the patient, inclusive of all aspects
of oral health care, delivered in a comprehensive, continuously accessible, coordinated, and
family-centered way. (2) MOBILE DENTAL FACILITY. Any self-contained facility in which dentistry
or dental hygiene is practiced which may be moved, towed, or transported from one location
to another. (3) OPERATOR. A person licensed to practice dentistry in this state or an entity
which is approved as tax exempt under Section 501(c)(3) of the Internal Revenue Code which
employs dentists licensed in the state to operate a mobile dental facility or portable dental
operation. (4) PORTABLE DENTAL OPERATION. The use of portable dental delivery equipment which
is set up on site to provide dental services outside of a mobile...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-9-6.1.htm - 21K - Match Info - Similar pages
25-4-10
Section 25-4-10 Employment. (a) Subject to other provisions of this chapter, "employment"
means: (1) Any service performed prior to January 1, 1978, which was employment as defined
in this section prior to such date and, subject to the other provisions of this section, services
performed for remuneration after December 31, 1977, including service in interstate commerce,
by: a. Any officer of a corporation; or b. Any individual who, under the usual common law
rules applicable in determining the employer-employee relationship, has the status of an employee;
or c. Any individual other than an individual who is an employee under paragraphs a. or b.
of this subdivision (1) who performs services for remuneration for any person: 1. As an agent-driver
or commission-driver engaged in distributing meat products, bakery products, beverages (other
than milk) or laundry or dry cleaning services for a principal; 2. As a traveling or city
salesman engaged upon a full-time basis in the solicitation on...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/25-4-10.htm - 38K - Match Info - Similar pages
45-44-244.05
Section 45-44-244.05 Recordkeeping; investigations. It shall be the duty of the county director
of revenue to collect and receive all license fees imposed by the ordinance or resolution
and to keep records showing the amounts received by him or her from each employer and employee.
The director or any agent or employee designated by him or her shall be authorized to examine
the books, papers, and records of any employer or of any licensee in order to determine the
accuracy of any return made, or if no return was made to ascertain the amount of license fees
due under the terms of the ordinance or resolution by such examination. The director is hereby
authorized to examine any person under oath concerning any gross receipts which were or should
have been shown in the return and to this end he or she may compel the production of books,
papers, records, and the attendance of persons before him or her, whether as parties or as
witnesses, whom he or she believes to have knowledge of such...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-244.05.htm - 1K - Match Info - Similar pages
11-42-74
Section 11-42-74 Division of wards into voting precincts; electors to vote in precincts of
residence; rearrangement, etc., of boundaries of voting precincts. The council or governing
body of the city shall by resolution or ordinance divide the respective wards in the city
into voting precincts, as many as may be necessary, and such elector shall vote in the precinct
of his residence, and the boundary lines of such voting precinct shall be arranged and rearranged
from time to time so that, as nearly as practicable, no more than 300 electors reside in any
voting precinct, except where voting machines are used. (Code 1907, §1107; Code 1923, §1801;
Code 1940, T. 37, §170.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-42-74.htm - 995 bytes - Match Info - Similar pages
11-50A-17
Section 11-50A-17 Contracts for use of projects; purchase of electric power; payment of charges;
indemnity; enforcement of performance. (a) Any municipality, if authorized by resolution or
ordinance of its governing body, may contract with the authority for the payment of any rates,
tolls, fees, and other charges prescribed in this section and Section 11-50A-18 by the authority
for the output, capacity, use or service by the municipality of any projects or other resources
of the authority or any of its facilities or undertakings. The obligations to pay the amounts
contracted to be paid by the municipality to the authority under the contract or contracts
entered into pursuant to the provisions of this section shall be treated as expenses of operating
the electric distribution system of the municipality for the payment of which the revenues
of the municipality derived from the operation of its electric distribution system (together
with any other revenues that may be lawfully pledged...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-50A-17.htm - 6K - Match Info - Similar pages
45-35-244.30
Section 45-35-244.30 Authorization; prerequisites. The Houston County Commission, at its election
by resolution and in its sole discretion, or its designee is authorized to collect any municipal
privilege, license, sales, and use taxes levied or assessed by any city or town under a municipal
ordinance duly promulgated and adopted by the governing body of the city or town upon the
request by resolution of the council or commission of the city or town and upon the filing
with the Houston County Commission of a certified copy of the ordinance levying the tax, whenever
the levy, in the judgment of the Houston County Commission, substantially parallels the levy
by Houston County, except for the rate of the tax and the uses for which the tax may be levied
and is subject to Subpart 1 and this subpart, except where inapplicable or where herein otherwise
provided, including provisions for enforcement and collection of the taxes. (Act 95-407, p.
856, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-244.30.htm - 1K - Match Info - Similar pages
11-80-15
Section 11-80-15 Regulation of fertilizer. (a) A county commission or municipal governing body
may not adopt or continue in effect any ordinance, rule, or resolution regulating the registration,
packaging, labeling, sale, distribution, transportation, storage, or application of fertilizers.
The entire subject matter of the foregoing shall be subject to the jurisdiction of the Department
of Agriculture and Industries. (b) For purposes of this section, the term fertilizer means
any substance containing one or more recognized plant nutrients which is used for its plant
nutrient content and which is designed for use or claimed to have value in promoting plant
growth, except unmanipulated animal and vegetable manures, marl, lime, limestone, wood ashes,
boiler ashes produced by the pulp and paper or the electric utility industry, and similar
products exempted by regulation of the Commissioner of Agriculture and Industries. (c) This
section shall not affect, supersede, or override any zoning...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-80-15.htm - 2K - Match Info - Similar pages
11-50-72
Section 11-50-72 Adoption of ordinance or resolution describing sewer system to be purchased,
ordering preparation of maps, profiles, etc., thereof, etc. When the council of any city or
town shall determine to purchase any sewers or sewer system under the provisions of this division,
the cost of which or any part thereof is proposed to be assessed against the property abutting
on or drained by said sewers or sewer system, it shall adopt an ordinance or resolution to
that effect, describing the sewers or sewer system proposed to be purchased, giving the name
or names of the owner or owners of said sewers or sewer system and establishing or describing
the territory or area abutting on or drained or that may be drained by such sewers or sewer
system and defining the same by naming the streets, avenues, alleys, or other lines by which
the same is bounded. In said ordinance the council shall direct that the city or town engineer
or such other person as may be designated in such ordinance or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-50-72.htm - 1K - Match Info - Similar pages
45-45-200.01
Section 45-45-200.01 Special issuance fee. (a)(1) In Madison County, the county commission
is authorized to impose, by resolution of the commission, a special issuance fee not to exceed
seventy-five cents ($.75) to be collected by the license director on each motor vehicle registration,
boat renewal or registration, manufactured home registration, business license application,
or other instrument registered or application applied for in the office of the license director.
The special issuance fee shall be in addition to all other fees, taxes, and other charges
provided by law. All special issuance fees collected pursuant to this section shall be deposited
by the license director in any depository in the county designated by the county governing
body. (2) The fee authorized by this section shall be set by the Madison County Commission,
by resolution of the commission, adopted at a regularly scheduled meeting. (b) The issuance
fees collected pursuant to this section shall be expended at...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-45-200.01.htm - 2K - Match Info - Similar pages
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