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40-1-5
Section 40-1-5 Reports; remitting of payments. (a) Whenever in this title a tax is payable
to the Department of Revenue, or to the judge of probate or to any other officer on a monthly,
quarterly, or other periodic basis, and reports of gross receipts, gross loans, gross sales,
the gross tonnage, capital invested, daily, monthly, quarterly, or other period for computing
capacity or other similar reports are required to be made, except as otherwise specifically
provided or when not in conflict with such specific provisions, such reports shall show substantially
the following: (1) The name of the person, firm, or corporation; (2) The president or managing
officer; (3) The principal office or place of business; (4) Its principal office or place
of business within this state; (5) The total amount of gross sales, gross receipts, gross
loans, gross tonnage, capital invested, daily, monthly, quarterly, or other period of capacity
applicable to the computation of a tax on its business, or...
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11-51-90
Section 11-51-90 Municipal business licenses; branch offices; application. (a) All municipalities
shall have the following powers: (1) To license any exhibition, trade, business, vocation,
occupation, or profession not prohibited by the Constitution or laws of the state which may
be engaged in or carried on in the municipality. (2) To fix the amount of licenses, the time
for which they are to run, not exceeding one license year, to provide a penalty for doing
business without a license, and to charge a fee not exceeding ten dollars ($10) for issuing
each license. The issuance fee shall be increased every five license years by the Department
of Revenue by an amount equal to the percentage increase, if any, in the U.S. Department of
Labor's Producer Price Index during that five-year period, rounded to the nearest dollar,
with the base year being 2006. The Department of Revenue shall notify all municipalities and
the Alabama League of Municipalities of any such fee increase no later than...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-90.htm - 14K - Match Info - Similar pages
45-13-120
Section 45-13-120 Compensation; election; oath and bond; office space, equipment; chief clerk;
powers and duties; issuance of licenses; disposition of funds. (a)(1) Effective October 1,
1991, there is hereby created the office of commissioner of licenses. The salary of the commissioner
of licenses shall be in the amount of thirty-six thousand dollars ($36,000) annually. The
annual salary shall be payable in equal biweekly installments from the general funds of the
county, as all other county employees are paid. (2) The office of commissioner of licenses
shall be established upon the occurrence of a vacancy before October 1, 1991, in either the
office of tax assessor or tax collector, then, in that event, the officer remaining after
the office of revenue commissioner is established, shall be the license commissioner for the
remainder of the unexpired term for which he or she was elected as either tax assessor or
as tax collector, as the case may be, and the license commissioner shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-13-120.htm - 16K - Match Info - Similar pages
11-44C-66
Section 11-44C-66 Director of finance - Powers and duties. The director of finance shall have
general management and control of the several divisions and units of the department of finance.
He or she shall have charge, subject to the direction and control of the mayor, of the administration
of the financial affairs of the city, and to that end shall have authority and be required
to: (1) Cooperate with the mayor in compiling estimates for the general fund, public utility,
and capital budgets; (2) Supervise and control all encumbrances, expenditures, and disbursements
to insure that budget appropriations are not exceeded; (3) Prescribe and install systems of
accounts for all departments, offices, and agencies of the city and provide instructions for
their use; and prescribe the form of receipts, vouchers, bills, or claims to be used and of
accounts to be kept by all departments, offices, and agencies of the city; (4) Require daily,
or at such other intervals, a report of receipts from...
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45-37A-52.163
Section 45-37A-52.163 Director of finance - Powers and duties. The director of finance shall
have general management and control of the several divisions and units of the department of
finance. He or she shall have charge, subject to the direction and control of the mayor, of
the administration of the financial affairs of the city, and to that end shall have authority
and be required to: (1) Cooperate with the mayor in compiling estimates for the general fund,
public utility, and capital budgets. (2) Supervise and control all encumbrances, expenditures,
and disbursements to insure that budget appropriations are not exceeded. (3) Prescribe and
install systems of accounts for all departments, offices, and agencies of the city and provide
instructions for their use; and prescribe the form of receipts, vouchers, bills, or claims
to be used and of accounts to be kept by all departments, offices, and agencies of the city
(4) Require daily, or at such other intervals as he or she may deem...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37A-52.163.htm - 7K - Match Info - Similar pages
45-8A-23.173
Section 45-8A-23.173 Director of finance - Powers and duties. The director of finance shall
have charge of the administration of the financial affairs of the city, and to that end he
or she shall have authority and shall be required to: (1) Compile the current expense estimates
for the budget for the city manager; (2) Compile the capital estimates for the budget for
the city manager; (3) Supervise and be responsible for the disbursement of all monies and
have control over all expenditures to insure that budget appropriations are not exceeded;
(4) Maintain a general accounting system for the city government and each of its offices,
departments, and agencies; keep books for and exercise financial budgetary control over each
office, department, and agency; keep separate accounts for the items of appropriation contained
in the city budget, each of which accounts shall show the amount of the appropriation, the
amounts paid therefrom, the unpaid obligations against it and the unencumbered...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8A-23.173.htm - 3K - Match Info - Similar pages
11-43C-66
Section 11-43C-66 Head of division of finance - Powers and duties. The head of the division
of finance shall have general management and control of the division and of finance. He shall
have charge, subject to the direction and control of the mayor, of the administration of the
financial affairs of the city, and to that end shall have authority and be required to: (1)
Cooperate with the mayor in compiling estimates for the general fund, public utility, and
capital budgets; (2) Supervise and control all encumbrances, expenditures, and disbursements
to insure that budget appropriations are not exceeded; (3) Prescribe and install systems of
accounts for all departments, offices, and agencies of the city and provide instructions for
their use; and prescribe the form of receipts, vouchers, bills, or claims to be used and of
accounts to be kept by all departments, offices, and agencies of the city; (4) Require daily,
or at such other intervals but no longer than weekly, a report of receipts...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-43C-66.htm - 7K - Match Info - Similar pages
16-16A-7
Section 16-16A-7 Additional findings; bonds authorized; procedures. (a) The Legislature finds
that the number of students attending the several school systems located in those areas of
North Alabama that will be directly impacted by the 2005 BRAC and Subsequent BRAC Actions
will collectively increase by an estimated 9,000 students. As a result, there will be a need
for the construction of additional school facilities as well as the renovation of existing
school facilities. The Legislature also finds that the 2005 BRAC and Subsequent BRAC Actions
will have a positive impact on future receipts to the Education Trust Fund, as the significant
population growth in North Alabama will increase sales, income, and other tax collections.
Thus, it is an efficient use of state funds to allow such revenue growth to help pay for capital
improvement costs associated with BRAC-related school construction. (b) The Alabama Public
School and College Authority is hereby authorized to sell and issue its...
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45-36-252.06
Section 45-36-252.06 Bonds of the authority; obligations. (a) In addition to all other powers
now or hereafter granted by law, the authority shall have the following powers, together with
all powers incidental thereto or necessary to the discharge thereof in corporate form: (1)
To sell and issue bonds of the authority in order to provide funds for any corporate function,
use, or purpose, any such bonds to be payable solely out of one or more of the following:
a. Any or all proceeds or receipts from the privilege, license, or excise tax levied on the
sale, distribution, storage, use, or consumption of tobacco and certain tobacco products in
Jackson County by Section 45-36-247. b. Any or all proceeds from any tax received by the Jackson
County Commission which are required by law to be deposited to the credit of the Jackson County
Water Authority. c. The revenues derived from any water, sewer, or garbage system or facility
of the authority. (2) To pledge for payment of any bonds issued...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36-252.06.htm - 13K - Match Info - Similar pages
28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto
or substituted therefor, and municipal and county licenses, there is hereby levied a privilege
or excise tax on every person licensed under the provisions of Chapter 3A who sells, stores,
or receives for the purpose of distribution, to any person, firm, corporation, club, or association
within the State of Alabama any beer. The tax levied hereby shall be measured by and graduated
in accordance with the volume of sales by such person of beer, and shall be an amount equal
to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces
or fractional part thereof. (b) Collection. The tax levied...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-190.htm - 43K - Match Info - Similar pages
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