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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
22-40A-3
Section 22-40A-3 Definitions. The following terms shall have the following meanings unless
the context clearly indicates otherwise: (1) APPROVED. Authorized, certified, permitted by,
or meets standards of a regulatory authority. (2) AUTHORIZED DISPOSAL. For purposes of this
chapter only, authorized disposal shall be the deposit of a tire in a landfill properly permitted
to accept tires and tire materials for disposal. (3) CLEANUP. For purposes of this chapter,
cleanup means the cleaning up, remediation, control, or removal of scrap tires from the environment.
(4) CONSUMER. a. For purposes of this chapter a consumer is defined as either: 1. A retail
purchaser. 2. A dealer who buys a tire to be installed on a vehicle for resale. b. A wholesale
purchaser who buys tires for resale is not considered a consumer. (5) DEPARTMENT. The Alabama
Department of Environmental Management (ADEM) or its successor organization or organizations
having similar responsibility. (6) ENFORCEMENT OFFICER. An...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-40A-3.htm - 9K - Match Info - Similar pages
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
45-30-140.04
Section 45-30-140.04 Fire protection service fee - Referendum. (a) The qualified electors of
a fire district may file a petition, signed by at least 50 registered voters in the fire district,
with the office of the judge of probate, who shall then order a referendum to be held in the
fire district on the question of establishing a fire protection service fee for the fire district.
Section 45-30-140.08 shall apply to all elections provided for by this article. (b) The petition
shall contain the name and description of the fire district area and shall request the judge
of probate to call an election on the following question: "Do you favor the assessment
of a fire protection service fee in the amount of $____ a month collected annually with property
tax payments for the purpose of funding fire protection services in this volunteer fire district?
Yes __ No __." (c) The fee may not exceed six dollars ($6) a month. (Act 2015-513, 1st
Sp. Sess., §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-30-140.04.htm - 1K - Match Info - Similar pages
45-19-141.05
Section 45-19-141.05 Fire protection fee - Use of proceeds. Proceeds from the fire protection
fee may be used at the discretion of the individual department for fire protection, fire prevention,
and emergency medical services to include, but not be limited to, fire or emergency medical
equipment, fire or emergency medical supplies, training, buildings, capital improvements,
insurance, dues, and professional services. The proceeds shall not be used for salaries, entertainment,
or fund-raising purposes. Any proceeds from the fire protection fee that are unexpended or
not appropriated at the end of the fiscal year shall remain in the individual department's
treasury for appropriation and use during any fiscal year thereafter. After receiving the
proceeds, the departments shall keep accurate records to verify that the funds are properly
used. In January of each year that proceeds were received in the prior year, each department
shall submit a financial report to the association detailing...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-19-141.05.htm - 1K - Match Info - Similar pages
9-3-17
Section 9-3-17 Certification as volunteer fire department. (a) The term volunteer fire department
shall apply to and be used to define an organized group of area residents who meet the following
requirements for personnel, training, and equipment: (1) The group shall be organized and
incorporated under the laws of the State of Alabama as a nonprofit organization or as an authority
of a municipality, fire district, or other legal subdivision. The group shall actively respond
to fires and other emergencies and shall have a clearly defined coverage area recognized by
the Alabama Forestry Commission and the county fire association where the group is located
as the primary fire protection provider for the coverage area. The group shall be comprised
of not less than four members and shall provide monthly emergency response reports to the
commission. All persons who are members of the group shall be known as volunteer fire fighters,
and shall have been qualified as such by participating in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-3-17.htm - 5K - Match Info - Similar pages
45-19-141.09
Section 45-19-141.09 Exemptions from fire protection fee. The following are exempt from the
fire protection fee levied by this part: (1) A dwelling, business, or building which is owned
by the federal government, or the state, a county, or a municipality. (2) A building used
or to be used for religious, educational, or charitable purposes. (3) A dwelling where the
owner is currently exempt from paying all ad valorem taxes or registration fees for manufactured
homes based on the age, income, or disability of the owner. (Act 2003-367, p. 1035, §10.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-19-141.09.htm - 894 bytes - Match Info - Similar pages
45-26-141.09
Section 45-26-141.09 Exemptions from fire protection fee. The following are exempt from the
fire protection fee levied by this part: (1) A dwelling or commercial building which is owned
by the federal government, or the state, a county, or a municipality. (2) A commercial building
used or to be used for religious, educational, or charitable purposes. (3) A dwelling where
the owner is currently exempt from paying all ad valorem taxes based on the age, income, or
disability of the owner. (Act 95-393, p. 800, §10.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-141.09.htm - 858 bytes - Match Info - Similar pages
45-16-140.04
Section 45-16-140.04 Eligible volunteer fire department. For the purposes of this article,
an eligible fire department shall mean a fire department located in Coffee County outside
of the City of Enterprise or the City of Elba which is certified under the Alabama Forestry
Commission guidelines and is a member of the Coffee County Volunteer Firefighters Association.
An eligible emergency medical service squad for the purposes of this article means an emergency
medical service squad under a written contract with the Coffee County Commission to serve
Coffee County which is licensed by the Alabama Department of Public Health, Emergency Medical
Services Division, as an advanced/basic life support transporting ambulance service. (Act
2010-110, §5; 2010-130, §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-16-140.04.htm - 1K - Match Info - Similar pages
45-23-141.05
Section 45-23-141.05 Eligible volunteer fire departments and emergency medical service squads.
An eligible volunteer fire department, for the purposes of this part, shall mean a certified
nonprofit volunteer fire department located in Dale County that is certified under the Alabama
Forestry Commission guidelines and is a member of the Dale County Volunteer Firefighters Association.
An eligible emergency medical service squad is licensed by the Alabama Department of Public
Health, Emergency Medical Services Division, as a basic life support transporting ambulance
service, and is a member of the Dale County Rescue Squad Association. (Act 2006-390, p. 990,
§5.)...
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