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45-2-171.22
Section 45-2-171.22 Funding of board. The board shall receive into its account or accounts
funds received or collected by Baldwin County under the provisions of subdivision (5) of Section
45-2-245, providing for a revenue source within Baldwin County; provided, that such taxes
or other funds shall be used exclusively by the board to provide medical care for medically
indigent persons as provided in this subpart; and provided further that if at the end of any
fiscal year the board ascertains that there exists a surplus of such taxes or other funds
not used during the fiscal year to provide medical care to medically indigent persons as provided
for in this subpart, then the board shall deposit such surplus into the account or accounts
of the county commission to be used for county purposes. (Act 84-733, p. 70, §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-171.22.htm - 1K - Match Info - Similar pages
45-2-244.105
Section 45-2-244.105 Collections and enforcement. The tax imposed by this subpart shall constitute
a debt due Baldwin County and may be collected as provided by law. The tax, together with
interest and penalties with respect thereto, shall constitute and be secured by a lien upon
the property of any person from whom the tax is due or who is required to collect the tax.
All of the provisions of the revenue laws of this state which apply to the enforcement of
liens for license taxes due this state shall apply fully to the collection of the tax herein
levied, and the State Department of Revenue, for the use and benefit of Baldwin County shall
collect such tax and enforce this subpart and shall have and exercise for such collection
and enforcement all rights and remedies that this state or the department has for collection
of the state sales tax. The State Department of Revenue shall have full authority to employ
such special counsel as it deems necessary from time to time to enforce...
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45-2-244.107
Section 45-2-244.107 Charge for collection; disposition of funds. The State Department of Revenue
shall charge Baldwin County for collecting the special county tax levied under this subpart
such amount or percentage of total collections as may be agreed upon by the Commissioner of
Revenue and the Baldwin County Commission, but such charge shall not, in any event, exceed
10 percent of the total amount of the special county tax collected in the county under this
subpart. Such charge for collecting such special tax may be deducted each month from the gross
revenues from such special tax before certification of the amount of the proceeds thereof
due Baldwin County for that month. The Commissioner of Revenue shall pay into the State Treasury
all tax collected under this subpart, as such tax is received by the Department of Revenue,
and on or before the first day of each successive month (commencing with the month following
the month in which the department makes the first collection...
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40-17-171
Section 40-17-171 Levy; amount; certificates of exemption. Every distributor, manufacturer,
retail dealer, or storer of lubricating oil, as herein defined, shall pay an excise tax of
$.02 per gallon upon the selling, distributing, or withdrawing from storage in this state
for any use lubricating oil as herein defined; provided, that this excise tax shall neither
be levied upon the sale of lubricating oil in interstate commerce nor upon any sale of lubricating
oil destined for out-of-state use which is transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state; and provided further that this excise tax shall not be levied on lubricating
oil sold to city and county governing bodies, city and county boards of education, the Alabama
Institute for Deaf and Blind, the Department of Youth Services school district, and private
and church schools as defined in Section 16-28-1, and which offer...
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45-17-90.46
Section 45-17-90.46 Review of records; rules and regulations; recovery of collection costs.
It shall be the duty of the County Commission of Colbert County to enforce the provisions
of this subpart upon its imposing the tax thereunder, and it shall have the right itself,
or its members or its agents, to examine the books, reports, and accounts of every distributor,
storer, or retail dealer of gasoline or motor fuel on which such tax has been imposed and
to make any and all rules and regulations necessary and proper for the collection of such
tax. Provided, however, upon resolution of the Colbert County Commission, the State Department
of Revenue is hereby authorized and directed to collect all taxes now or hereafter levied
by the county under the provisions of this subpart. The State Department of Revenue shall
commence the administration and collection of the taxes imposed herein no later than the first
day of the third month following the receipt and approval by the Commissioner of...
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45-2-261.04
Section 45-2-261.04 Procedure for adoption and amendment of ordinances and regulations. (a)
The Baldwin County Commission may adopt ordinances and regulations as necessary to effect
the provisions of this subpart. The ordinances or regulations shall be made in accordance
with a master plan and designed to lessen congestion in the streets, to secure safety from
fire, panic, and other dangers, to promote health and general welfare, to provide adequate
light and air, to prevent overcrowding of land, to avoid undue concentration of population
and to facilitate the adequate provision of transportation, water, sewerage, schools, parks,
and other public requirements. The ordinances and regulations shall be made with reasonable
consideration, among other things, to the character of the district and its peculiar suitability
for particular uses and with the view of conserving the value of the buildings and encouraging
the most appropriate use of land throughout the district. For the purpose of...
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45-2-261.05
Section 45-2-261.05 Planning districts and authority. The Baldwin County Commission shall divide
the unincorporated areas of Baldwin County into planning districts. Prior to submission of
a written petition to hold an election pursuant to Section 45-2-261.07, the planning districts
may be altered as necessary by the Baldwin County Commission to effect the provisions of this
subpart. In establishing the boundaries of the planning districts, the Baldwin County Commission
may consider, but not be limited to, the natural geography of the county, identifiable landmarks,
both natural and man-made, current land use patterns, areas of historical significance, natural
resources, convenience of holding elections within a planning district, administrative convenience,
projected land use, population density, population growth, and common community interests.
(Act 91-719, p. 1389, §6; Act 98-665, p. 1455, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-261.05.htm - 1K - Match Info - Similar pages
45-39-92.40
Section 45-39-92.40 Definitions. For the purposes of this subpart, the following terms shall
have the respective meaning ascribed by this section: (1) AUTHORIZED MUNICIPALITIES. The Cities
of Sheffield, Tuscumbia, Muscle Shoals, Cherokee, Littleville, Leighton, Florence, Rogersville,
Killen, Anderson, Lexington, St. Florian, and Waterloo. (2) COUNTY. Lauderdale County which
is authorized to levy excise taxes pursuant to this subpart. (3) DISTRIBUTOR. Any person who
engages in the selling of gasoline or motor fuel in this state by wholesale domestic trade,
but shall not apply to any transaction of such distributor in interstate commerce. (4) GASOLINE.
Gasoline, naphtha, and other liquid motor fuels or any device or substitute therefor commonly
used in internal combustion engines; provided, that such term shall not be held to apply to
those products known commercially as kerosene oil, fuel oil, or crude oil when used for lighting,
heating, or industrial purposes. (5) LOCAL PUBLIC...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-92.40.htm - 4K - Match Info - Similar pages
2-11-38
Section 2-11-38 Proceedings for enforcement of provisions of chapter and rules or regulations
promulgated thereunder generally. (a) It shall be the duty of each district attorney to whom
any violation is reported to cause appropriate proceedings to be instituted and prosecuted
in a court of competent jurisdiction without delay. Before the commissioner reports a violation
for such prosecution, an opportunity shall be given the distributor or other affected person
to present his view to the commissioner. (b) The commissioner is hereby authorized to apply
for and the court to grant a temporary restraining order or permanent injunction restraining
any person from violating or continuing to violate any of the provisions of this article or
any rule or regulation promulgated under this article, notwithstanding the existence of other
remedies at law. Said injunction shall be issued without bond. (c) Nothing in this article
shall be construed as requiring the commissioner to report for...
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45-2-244.008
Section 45-2-244.008 Violation - Duty to affix stamps. (a) It shall be unlawful for any person
to offer for sale either at wholesale or retail in Baldwin County, Alabama, any cigarettes
on which the stamp as herein provided does not appear and the possession of cigarettes in
Baldwin County, Alabama, by a seller in any retail establishment without the proper stamp
thereon shall be prima facie evidence of violation of this by the retail seller. (b) It shall
be the duty and responsibility of all wholesalers and jobbers selling or distributing cigarettes
in Baldwin County, Alabama, to see that the proper stamp is placed on the cigarettes packages
before leaving them in a retail establishment, and it shall be the responsibility of all retail
sellers of cigarettes in Baldwin County, Alabama, to have the proper stamp on all cigarette
packages in their place of business which are offered for sale to the general public and failure
to comply with this provision by wholesalers, jobbers, or retail...
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