|
45-11-244.11
Section 45-11-244.11 Effective date; termination of levy of taxes. (a) If the governing body
of the county elects to levy and impose any of the taxes herein authorized to be levied and
imposed, it shall specify in the resolution levying and imposing such taxes the first day
of the second calendar month next following that during which such levy is made as the effective
date of such levy. Such resolution may provide such other terms or provisions relating to
the levy, collection, administration, and enforcement of such taxes as are not contrary to
or inconsistent with the provisions of this part. (b) The governing body of the county may,
at any time and from time to time after the levy of any of the taxes herein authorized, but
subject to succeeding provisions of this section, and subject to constitutional limitations
on the impairment of contracts, terminate any of the taxes herein authorized to be levied
by it. (c) No tax levied hereunder may be terminated by the county, as authorized...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-244.11.htm - 2K - Match Info - Similar pages
45-17-243.08
Section 45-17-243.08 Effective date; reduction in rates of taxes; termination of levy of taxes.
(a) If the governing body of the county elects to levy or impose any of the taxes herein authorized
to be levied and imposed, it shall specify, as the effective date of such levy, the first
day of the second calendar month next following that during which such levy is made. Such
governing body may not levy or impose any such taxes unless the effective date of such levy
is the same as the effective date of the levy, by the governing body of Lauderdale County,
of any of the taxes authorized to be levied and imposed pursuant to Act 2007-352. (b) The
governing body of the county may, at any time and from time to time after the levy of any
of the taxes herein authorized, but subject to succeeding provisions of this section, and
subject to constitutional limitations on the impairment of contracts, (1) Reduce the rate
at which any of such taxes is levied below the rate specified in either Section...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-243.08.htm - 4K - Match Info - Similar pages
45-39-245.48
Section 45-39-245.48 Effective date; reduction in rates of taxes; termination of levy of taxes.
(a) If the governing body of the county elects to levy or impose any of the taxes herein authorized
to be levied and imposed, it shall specify, as the effective date of such levy, the first
day of the second calendar month next following that during which such levy is made; provided,
that such governing body may not levy or impose any such taxes unless the effective date of
such levy is the same as the effective date of the levy, by the governing body of Colbert
County, of any of the taxes authorized to be levied and imposed pursuant to Part 4, commencing
with Section 45-17-243, of Article 24 of Chapter 17 of this title. (b) The governing body
of the county may, at any time and from time to time after the levy of any of the taxes herein
authorized, but subject to succeeding provisions of this section, and subject to constitutional
limitations on the impairment of contracts, (1) Reduce the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-245.48.htm - 4K - Match Info - Similar pages
45-11-245.10
Section 45-11-245.10 Authorizing resolution; termination of levy of taxes. (a) If the governing
body of the county elects to levy and impose the taxes authorized by this part, it shall adopt
an authorizing resolution levying and imposing such taxes. Such authorizing resolution shall
be retroactive and curative as provided in Section 45-11-245.11, and the adoption of such
authorizing resolution shall authorize and confirm the levy, imposition, and continuation
of such taxes from August 1, 2014, until such levy and imposition is terminated in accordance
with the terms and conditions of this section; provided, however, that a credit shall be allowed
against the payment of such taxes as provided in Section 45-11-245.12. Such authorizing resolution
may provide such other terms or provisions relating to the levy, collection, administration,
and enforcement of such taxes as are not contrary to or inconsistent with the provisions of
this part. (b) The governing body of the county may, at any...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-245.10.htm - 3K - Match Info - Similar pages
45-17-92
Section 45-17-92 Colbert County Tourism and Convention Bureau. (a) This section shall apply
only in Colbert County. (b) The following words and terms as used in this section, shall have
the meanings hereby ascribed to them: "the bureau" means the public corporation
for which this section provides; "the board" means the board of directors of the
authority for which this section provides. (c)(1) There is hereby established in the county
a public corporation for the purposes herein specified, which corporation shall be vested
with the powers conferred upon it by this section. The public corporation is at times hereinafter
referred to as "the bureau." (2) Subject to the conditions and qualifications hereinafter
stated, the name of the corporation shall be the Colbert County Tourism and Convention Bureau.
(d)(1) The bureau shall be authorized and empowered to conduct programs, including but not
limited to programs of information and publicity designed to attract conventions and tourism
to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-92.htm - 6K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-44B-25.htm - 16K - Match Info - Similar pages
45-39-245.06
Section 45-39-245.06 Collection and enforcement. (a) Unless otherwise authorized and directed
by the governing body of Lauderdale County as provided in subsection (b), the taxes herein
levied shall be collected by and paid to the Judge of Probate of Lauderdale County in his
or her official capacity. All reports required to be made to the Commissioner of Revenue of
the State of Alabama as to state sales and use taxes under the aforesaid Act 100 of the 1959
Second Special Session of the Legislature and Articles 11, 11A, and 11B of Chapter 20 of Title
51 of the Code of Alabama of 1940 and amendments thereto, as to such taxes herein levied shall
also be made to the Judge of Probate of Lauderdale County, Alabama, and as to the taxes herein
levied the Judge of Probate of Lauderdale County, Alabama, shall have and exercise the same
powers, duties, and obligations as are imposed on the Commissioner of Revenue of the State
of Alabama by the aforesaid Act 100 of the 1959 Second Special Session...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-245.06.htm - 8K - Match Info - Similar pages
40-12-4
Section 40-12-4 County license tax for school purposes - Authority to levy. (a) In order to
provide funds for public school purposes, the governing body of each of the several counties
in this state is hereby authorized by ordinance to levy and provide for the assessment and
collection of franchise, excise and privilege license taxes with respect to privileges or
receipts from privileges exercised in such county, which shall be in addition to any and all
other county taxes heretofore or hereafter authorized by law in such county. Such governing
body may, in its discretion, submit the question of levying any such tax to a vote of the
qualified electors of the county. If such governing body submits the question to the voters,
then the governing body shall also provide for holding and canvassing the returns of the election
and for giving notice thereof. All the proceeds from any tax levied pursuant to this section
less the cost of collection and administration thereof shall be used...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-4.htm - 3K - Match Info - Similar pages
45-37-244.02
Section 45-37-244.02 Jefferson County Entity Business License Tax. (a) This section shall apply
only to Jefferson County. (b) As used in this section, the following words and terms shall
have the meanings ascribed to them: (1) BUSINESS ACTIVITY. The carrying on or practice of
any business, vocation, occupation, work, calling, or profession for profit. (2) BUSINESS
ENTITY. A person engaged in one or more business activities, other than an individual. (3)
COUNTY. Jefferson County. (4) GOVERNING BODY. The Jefferson County Commission. (5) INDIVIDUAL.
A natural person other than a sole proprietor. (6) PERSON. Any corporation, partnership, company,
association, unincorporated organization, or other entity formed to engage in business activity.
The term includes an individual engaged in business activity as a sole proprietorship. (c)(1)
In addition to all state license taxes levied under Article 2, commencing with Section 40-12-40,
Chapter 12, Title 40, as amended, the governing body of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-244.02.htm - 7K - Match Info - Similar pages
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
|