45-28-220.03
Section 45-28-220.03 Etowah County Mega Sports Complex Authority. (a) This section shall only
apply in Etowah County. (b) The Etowah County Mega Sports Complex Authority is created. (c)(1)
The authority shall consist of the following members: a. The legislative sponsor of the act
creating the authority. b. A member appointed by each member of the local legislative delegation.
c. The Director of the Etowah County Chamber of Commerce. d. Three members appointed by the
Director of the Etowah County Chamber of Commerce. (2) The authority may appoint additional
members to the authority upon a majority vote of its members. (d) The authority shall evaluate
the development of a sports complex for Etowah County for implementation and administration
by the authority. The evaluation shall include, but is not limited to, the following considerations
and issues: (1) The feasibility of a mega sports complex for the county. (2) What should be
included in such a complex. (3) The location of such a...
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45-28-222.03
Section 45-28-222.03 Etowah County Mega Sports Complex Authority. THIS SECTION WAS ASSIGNED
BY THE CODE COMMISSIONER IN THE 2015 REGULAR SESSION, EFFECTIVE JUNE 8, 2015. THIS IS NOT
IN THE CURRENT CODE SUPPLEMENT. (a) This section shall only apply in Etowah County. (b) The
Etowah County Mega Sports Complex Authority is created. (c)(1) The authority shall consist
of the following members: a. The legislative sponsor of the act creating the authority. b.
A member appointed by each member of the local legislative delegation. c. The Director of
the Etowah County Chamber of Commerce. d. Three members appointed by the Director of the Etowah
County Chamber of Commerce. (2) The authority may appoint additional members to the authority
upon a majority vote of its members. (d) The authority shall evaluate the development of a
sports complex for Etowah County for implementation and administration by the authority. The
evaluation shall include, but is not limited to, the following considerations...
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45-28-244.01
Section 45-28-244.01 Levy and collection of tax; disposition of funds; Etowah County Development
Committee. (a) In Etowah County, there is levied a one cent ($0.01) county sales and use tax
in all areas of the county, which may become effective no sooner than January 1, 1996. (b)
The tax shall parallel the state sales and use taxes including exemptions therefrom and enforcement
proceedings therefor. The Etowah County Commission may administer and collect this tax, or
contract with a private entity or the State Department of Revenue to administer and collect
this tax, and provide for enforcement penalties by resolution. The county commission, the
State Department of Revenue, or a private entity collecting the tax may retain an amount or
percentage of the total proceeds collected in such an amount as may be agreed upon by the
members of the county commission, but in no event shall the charge exceed two percent of the
total amount of tax collected under this section. (c) The net proceeds...
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45-28-91.05
Section 45-28-91.05 Reversion of proceeds to tourism board. (a) The portion of the proceeds
distributed to the Etowah County Mega Sports Complex Authority under Section 45-28-91.02(a)(1)
shall revert to the Etowah County Tourism Board, if, within three years from May 12, 2016,
the Etowah County Mega Sports Complex Authority has not made substantial progress. (b) For
the purposes of this section, substantial progress means securing architectural drawings for
the project, purchasing land upon which facilities will be located, and having engaged an
architectural firm for the construction of the project. (Act 2016-370, §2.)...
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45-28-243.02
Section 45-28-243.02 Distribution of proceeds. In Etowah County, the portion of the tax proceeds
collected pursuant to Section 40-26-1, which is distributed to the County Commission pursuant
to Section 40-26-20, to be used for the promotion of tourism, recreation, and conventions,
shall be distributed to the Etowah County Mega Sports Complex Authority. (Act 2016-368, §1.)...

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45-28-91.02
Section 45-28-91.02 Applicability and disposition of lodging tax. (1) Beginning October 1,
2016, the first four hundred ninety-one thousand dollars ($491,000) of the annual proceeds
of any lodging tax due Etowah County pursuant to Section 45-28-243, Section 45-28-243.01,
or any other lodging tax payable to the county shall be paid into the county treasury to be
distributed to the Etowah County Tourism Board established by this part to be used to carry
out the purposes of this part. The remaining portion of the proceeds shall be distributed
to the Etowah County Mega Sports Complex Authority. (2) Notwithstanding any provision of Section
45-28-243 or Section 45-28-243.01, the lodging taxes levied by Section 45-28-243 and Section
45-28-243.01 shall not apply to rooms, lodgings, or accommodations supplied for a period of
30 continuous days or more in any place. (Act 2009-497, p. 917, §3; Act 2016-370, §1.)...

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33-1-8
Section 33-1-8 Board of directors. (a)(1) The port authority shall be governed by a board of
directors, consisting of eight appointed members and one ex officio member. a. The Governor
shall appoint eight members subject to confirmation by the Senate as follows: b. Two members
from the southern region of this state consisting of the following counties: Baldwin, Choctaw,
Clarke, Conecuh, Dallas, Escambia, Hale, Marengo, Mobile, Monroe, Perry, Washington, and Wilcox.
c. Two members from the central region of this state consisting of the following counties:
Autauga, Barbour, Bullock, Butler, Chambers, Chilton, Coffee, Coosa, Covington, Crenshaw,
Dale, Elmore, Geneva, Henry, Houston, Lee, Lowndes, Macon, Montgomery, Pike, Russell, Randolph,
Tallapoosa, and Tuscaloosa. d. Two members from the northern region of this state consisting
of the following counties: Winston, Clay, Cullman, Cleburne, Colbert, Pickens, Shelby, St.
Clair, Sumter, Talladega, Etowah, Walker, Morgan, Marion, Marshall,...
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45-28-91.01
Section 45-28-91.01 Creation; composition; powers and duties. (a) There is hereby created the
new Etowah County Tourism Board. The new board shall consist of one member appointed by each
member of the Etowah County House Legislative Delegation, one member appointed by the senator
representing Etowah County, one member appointed by the county commission, one member appointed
by the Mayor of Gadsden, one member appointed by the Etowah County Mayor's Association, one
member appointed by the Etowah/Gadsden Chamber of Commerce, and one member appointed by the
local hotel industry. Members shall serve two year terms until November 30, 2011, when the
next term shall be four years. No person shall be appointed to the board unless he or she
is a qualified elector of Etowah County. (b) The Etowah County Tourism Board created by this
part shall promote the tourism industry in the county, including, but not limited to, working
with potential visitors; coordinating with media representatives;...
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11-80-13
Section 11-80-13 Cemetery rehabilitation authorities. (a)(1) County commissions may establish
a county cemetery rehabilitation authority, hereinafter authority, to designate, register,
and maintain neglected cemeteries lying outside any municipal area within the county. (2)
When a county commission establishes an authority, it shall appoint a board to oversee the
duties given to the authority. Each board member shall serve at the pleasure of the county
commission. (3) City governments have the same power to establish a city cemetery rehabilitation
authority and a board to oversee the registration and maintenance of neglected cemeteries
within their municipal limits. (4) Governments are encouraged to include on their board representatives
of genealogical and historical societies and other citizens who have shown an interest in
preserving cemeteries. (b) In the absence of action by the appropriate governing body, any
citizen may submit, in writing, a request to the appropriate governing...
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11-47-210
Section 11-47-210 Definitions. When used in this article, unless the context plainly indicates
otherwise, the following words and phrases shall have the meanings respectively ascribed to
them by this section: (1) APPLICANT. An individual who files a written application with the
governing body of any county or municipality in accordance with Section 11-47-214. (2) AUTHORITY.
A public corporation organized under this article for the purposes, with the powers, and subject
to the restrictions set forth in this article. (3) AUTHORIZING COUNTY. With respect to an
authority, any county which has a governing body that has made findings and determinations
of facts pertaining to the organization of the authority in accordance with Section 11-47-214.
(4) AUTHORIZING MUNICIPALITY. With respect to an authority, any municipality which has a governing
body that has made findings and determinations of facts pertaining to the organization of
the authority in accordance with Section 11-47-214. (5)...
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