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45-41-244.51
Section 45-41-244.51 Authorization of levy - sales tax. (a) The governing body of the county
is hereby authorized to levy and impose in the county, in addition to all other taxes of every
kind now imposed by law, and to collect as herein provided, a privilege or license tax on
account of the business activities and in the amount to be determined by the application of
rates against gross sales or gross receipts, as the case may be, as follows: (1) Upon every
person, firm, or corporation (including the State of Alabama, the University of Alabama, Auburn
University, and all other institutions of higher learning in the state, whether such institutions
be denominational, state, county, or municipal institutions, any association or other agency
or instrumentality of such institutions) engaged or continuing within the county in the business
of selling at retail any tangible personal property whatsoever, including merchandise and
commodities of every kind and character (not including, however,...
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22-40A-21
Section 22-40A-21 Scrap Tire Commission. (a) There is created the Scrap Tire Commission (STC)
to review the implementation of this chapter, including the scrap tire program, and recommend
changes to this chapter to the Legislature, as needed. The STC may promulgate regulations
to establish procedures for its operations. On September 1, 2003, the present monies received
under the existing Alabama Scrap Tire Study Commission (STSC) are transferred to the Scrap
Tire Fund created herein. (b) The Scrap Tire Commission shall be comprised of the following
individuals or their designees or a representative of each of the authorities listed below:
(1) The State Health Officer. (2) The Director of the Alabama Department of Environmental
Management. (3) The Alabama Department of Transportation. (4) The Association of County Commissions
of Alabama. (5) The Alabama Tire Dealers Association shall be represented by two members,
one of which shall be the president of the association. (6) The Rubber...
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34-27-50
Section 34-27-50 Definitions. For the purposes of this article, the following terms shall have
the meaning respectively ascribed to them by this section: (1) ACCOMMODATIONS. Any hotel or
motel room, condominium, or cooperative unit, cabin, lodge, apartment, or any other private
or commercial structure designed for occupancy by one or more individuals or any recreational
vehicle campsite or campground. (2) BUSINESS ENTITY. Any individual, corporation, firm, association,
joint venture, partnership, trust, estate, business trust, syndicate, fiduciary, and any other
group or combination which engages in acts or practices in any trade or commerce. (3) CONTRACT.
Any contract, promissory note, credit agreement, negotiable instrument, lease, use agreement,
license, security, or other muniment conferring on the purchaser the rights, benefits, and
obligations of a vacation time-sharing plan. (4) COMMISSION. The Alabama Real Estate Commission.
(5) COMMISSIONER. A member of the Alabama Real Estate...
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35-12-71
Section 35-12-71 Definitions. As used in this article, unless the context otherwise requires,
the following terms shall have the meanings respectively ascribed to them by this section:
(1) APPARENT OWNER. A person whose name appears on the records of a holder as the person entitled
to property held, issued, or owing by the holder. (2) BUSINESS ASSOCIATION. A corporation,
joint stock company, investment company, partnership, unincorporated association, joint venture,
limited liability company, business trust, trust company, safe deposit company, financial
organization, insurance company, mutual fund, utility, or other business entity consisting
of one or more persons, whether or not for profit. (3) DOMICILE. The state of incorporation
of a corporation and the state of the principal place of business of a holder other than a
corporation. (4) FINANCIAL ORGANIZATION. A savings and loan association, building and loan
association, industrial loan organization, credit union, cooperative bank,...
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45-20-242.51
Section 45-20-242.51 Privilege license and excise taxes. (a) The special county taxes levied
pursuant to this subpart shall be privilege license and excise taxes in substance as follows:
(1) Upon every person, firm, or corporation (not including the State of Alabama or the Alabama
Alcoholic Beverage Control Board or ABC stores) engaged or continuing within the county in
the business of selling at retail any tangible personal property whatsoever, including merchandise
and commodities of every kind and character (not including, however, bonds or other evidence
of debt or stocks), an amount equal to one percent of the gross proceeds of sales of the business
except where a different amount is expressly provided herein. Any person engaging or continuing
in business as a retailer and wholesaler or jobber shall pay the tax required on the gross
proceeds of retail sales of such businesses at the rates specified, when his or her books
are kept so as to show separately the gross proceeds of...
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45-27-245
Section 45-27-245 Levy and collection of taxes on gross sales or gross receipts. Subject to
the provisions of Section 45-27-245.06, there is hereby levied, in addition to all other taxes
of every kind now imposed by law, and shall be collected as herein provided, a privilege or
license tax against the person on account of the business activities and in the amount to
be determined by the application of rates against gross sales, or gross receipts, as the case
may be, as follows: (1) Upon every person, firm, or corporation (including the State of Alabama,
the University of Alabama, Auburn University, and all other institutions of higher learning
in the state, whether such institutions be denominational, state, county, or municipal institutions,
and any association or other agency or instrumentality of such institutions) engaged or continuing
within Escambia County in the business of selling at retail any tangible personal property
whatsoever, including merchandise and commodities of...
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45-40-244
Section 45-40-244 Levy of tax. (a) In addition to all other taxes now imposed by law, there
is hereby levied in Lawrence County a privilege or license tax of three percent on the business
of renting rooms, lodging, or accommodations to transients as provided for in Chapter 26 of
Title 40, as heretofore or hereafter amended or supplemented, hereinafter referred to as the
state lodging tax, in the manner and at the rate hereinafter prescribed. (b) Upon every person,
corporation, partnership, firm, limited liability company, association, proprietorship, or
other entity engaged in or continuing within the county the business of renting or furnishing
any room or rooms, lodging, or accommodations to transients in any hotel, motel, inn, bed
and breakfast facility, tourist camp, tourist cabin, tourist court, or any other place in
which rooms, lodging, or accommodations are rented or furnished to transients for a consideration,
a privilege or license tax is hereby levied in an amount to be...
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45-49-120.04
Section 45-49-120.04 Supervisory committee. (a) There is hereby established the Supervisory
Committee of the Mobile County Personnel Board. The supervisory committee hereby created shall
succeed to and exercise all the rights, powers, and authority, and shall perform all the duties
and functions now vested in and required of the Citizen's Supervisory Committee created by
Act 470, 1939 Regular Session (Acts 1939, p. 298) and the Supervisory Committee of the Mobile
County Personnel Board created by Act 167, 1955 Regular Session (Acts 1955, p. 431). (b) The
Supervisory Committee of the Mobile County Personnel Board shall be composed of the following:
(1) The persons holding each of the following elective offices in Mobile County, Alabama,
namely, the presiding judge of the circuit court, the judge of probate, the revenue commissioner,
the presiding judge of the District Court of Mobile County, the county license commissioner,
the Chair of the Mobile County Commission, the Sheriff of...
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10A-17-1.06
Section 10A-17-1.06 Statement of authority as to real property. (a) A nonprofit association
shall execute and record a statement of authority to transfer an estate or interest in real
property in the name of the nonprofit association. (b) An estate or interest in real property
in the name of a nonprofit association may be transferred by a person so authorized in a statement
of authority recorded in the office of the judge of probate of the county in which the real
property is located. (c) A statement of authority shall set forth: (1) The name of the nonprofit
association; (2) The address in Alabama, including the street address, if any, of the nonprofit
association, or, if the nonprofit association does not have an address in Alabama, its address
out of state; (3) The name or title of a person authorized to transfer an estate or interest
in real property held in the name of the nonprofit association; and (4) The action, procedure,
or vote of the nonprofit association which authorizes...
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2-13-112
Section 2-13-112 Definitions. The following terms shall have the following meanings unless
the context shall provide otherwise: (1) STATE. The State of Alabama; (2) MILK. Any class
of cow's milk produced in the state; (3) DAIRY PRODUCTS. Products manufactured for human consumption
which are derived from the processing of milk and includes fluid milk products; (4) FLUID
MILK PRODUCTS. Those dairy products normally consumed in liquid form; (5) PERSON. Any individual,
group of individuals, partnership, corporation, association, cooperative association, or any
other entity; (6) PRODUCERS. Any person engaged in the production of milk for commercial use;
(7) PROMOTION. Actions such as paid advertising, sales promotion and publicity to advance
the image and sales of and demand for dairy products; (8) NUTRITION EDUCATION. Those activities
intended to broaden the understanding of sound nutritional principle including the role of
milk and dairy products in a balanced diet; (9) STATE ADA. The...
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