45-30-244
Section 45-30-244 Levy of tax; collection and disposition. (a) The Franklin County Commission shall levy and impose in the county, in addition to all other taxes of every kind now imposed by law and collect as herein provided, a privilege or license tax on the sale of any automotive vehicle, truck trailer, semitrailer, and house trailer required to be registered or licensed with the licensing officer of the county and purchased other than at wholesale in the county from any person, firm, or corporation which is not a licensed dealer engaged in selling automotive vehicles, truck trailers, semi trailers, or house trailers an amount equal to one and one-half percent of the purchase price. (b) There is hereby levied and imposed in Franklin County, in addition to all other taxes of every kind now imposed by law, and the county commission shall collect as herein provided, an excise or use tax on the storage, use, or other consumption in the county of any automotive vehicle, truck trailer,...
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45-41-244.20
Section 45-41-244.20 Levy of taxes paralleling state sales and use taxes. There is hereby levied in that part of Lee County outside the corporate limits of the Cities of Auburn, Opelika, and Phenix City in addition to all other taxes now imposed by law special county privilege license and excise taxes paralleling state sales and use taxes. In that part of Lee County lying outside the corporate limits but within the police jurisdiction of the City of Phenix City, such tax shall be levied in the manner and at one-half the rate of such tax in that part of Lee County outside the corporate limits of Auburn and Opelika, in which latter area the tax shall be levied in the manner and at the rates hereafter prescribed: (1) Upon every person, firm, or corporation engaged or continuing within that part of Lee County outside the police jurisdictions of the Cities of Auburn, Opelika, and Phenix City in the business of selling at retail any tangible personal property whatsoever, including...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.20.htm - 9K - Match Info - Similar pages
45-32-246.02
Section 45-32-246.02 Imposition of excise tax. (a) An excise tax may be imposed by the Greene County Commission on the storage, use, or other consumption in Greene County of tangible personal property purchased at retail on or after September 13, 1977, for storage, use, or other consumption in such county at the rate of one percent of the sales price of such property, except as otherwise provided as follows: (b) An excise tax may be imposed by the Greene County Commission on the storage, use, or other consumption in Greene County of any automotive vehicle, truck trailer, semi-trailer, or house trailer, purchased at retail on or after September 13, 1977 for storage, use, or other consumption in Greene County, at the rate of three-eighths of one percent of the sales price of such automotive vehicle, truck trailer, semi-trailer, or house trailer. (c) Every person, storing, using, or otherwise consuming in Greene County any tangible personal property purchased at retail shall be liable for...
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45-29-72
Section 45-29-72 Disposal of tangible personal property. (a) This section shall only apply in Fayette County. (b) All contracts for the sale or disposal of tangible personal property, equipment, or other items owned by or under the control of the county commission shall be let by free and open competitive sealed bids. The chair of the county commission shall certify to the description and condition of the property, shall give jurisdiction in writing for the disposal of the property, shall estimate the value of the property, and shall keep the certification as a part of the permanent record of the commission. Provided, however, tangible personal property, equipment, or other items owned by or under the control of the county commission may be sold at public auction once a year, after sufficient notice of the auction has been given by the county commission. Provided further, that such tangible personal property, equipment, or other items so owned by or under the control of the county...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-29-72.htm - 3K - Match Info - Similar pages
45-41-244.110
Section 45-41-244.110 Additional sales and use tax authorized. (a) This section shall only apply to those areas outside the corporate limits of the Cities of Auburn, Opelika, and Phenix City in Lee County. (b) As used in this section, state sales and use tax means the tax imposed by the state sales and use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c) Subject to the approval of the majority of the electors voting at a referendum held for such purposes, the Lee County Commission may levy a one percent sales and use tax against gross sales, use, storage, or other consumption subject to the state sales or use taxes levied by subdivision (1) of Section 40-23-2, subdivision (2) of Section 40-23-2, and subsection (a) of Section 40-23-61, outside the corporate limits of the Cities of Auburn, Opelika, and Phenix City. The gross proceeds of all sales and use of products or services which are presently...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.110.htm - 6K - Match Info - Similar pages
45-38-71.01
Section 45-38-71.01 Sale or disposal of county property. (a) This section shall only apply in Lamar County. (b)(1) All contracts for the sale or disposal of real property, tangible personal property, equipment, or other items owned by or under the control of the county commission shall be let by free and open competitive sealed bids. The chair of the county commission shall certify to the description and condition of the property, shall give jurisdiction in writing for the disposal of the property, shall estimate the value of the property, and shall keep the certification as a part of the permanent record of the commission. Tangible personal property, equipment, or other items owned by or under the control of the county commission which have trade-in value may be offered as a credit against the cost of property purchased in accordance with the Alabama Competitive Bid Law. (2) Every proposal to make a sale covered by this section shall be publicly advertised for four consecutive weeks...
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45-48-70.23
Section 45-48-70.23 Contracting for the purchase of expendable items. Expendable materials and supplies including gasoline, fuel, oil, tires, pipe, food for county prisoners, any or all of them may be purchased as provided in Section 45-48-70.19, or the commission may enter into contracts for the purchase of the same, which contracts shall contain such terms as the commission may desire, provided that bids for such contracts shall be in conformance with Section 45-48-70.21. The commission may make one or several contracts for the purchase of the articles for concurrent terms and the members of the commission using or desiring any of such items may order the same from any person with whom the county has entered into a contract for the purchase of the same. (Acts 1976, No. 616, p. 840, § 30; Acts 1976, No. 633, p. 870, § 30.)...
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45-37-249.03
Section 45-37-249.03 Levy of taxes authorized; relation to other taxes. (a) Subject to subsection (d), the county commission is authorized, by resolution duly adopted, to levy, in addition to all other taxes now imposed or authorized by law, and to collect as herein provided, a privilege or license tax, herein called a sales tax, against each person making retail sales of tangible personal property or amusements in the county at a rate not to exceed one percent of gross proceeds of sales or gross receipts, as the case may be, and an excise tax, herein called a use tax, on the storage, use, or other consumption of tangible personal property in the county purchased at retail at a rate not to exceed one percent of the sales price of such property. (b) Any sales tax or use tax levied by the county commission pursuant to this section shall apply to and be levied upon every person or other entity required to pay, or upon whom shall have been levied, the state sales tax or state use tax. (c)...
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45-41-260.07
Section 45-41-260.07 Election for coverage. Except where jurisdiction has been obtained by the commission pursuant to Section 45-41-260.02, the master plan and zoning regulations provided by the commission shall not be applicable in any beat of Lee County until the majority of the qualified electors of the beat voting in a special election have signified by their vote that they desire the authority of the commission, its master plan, and the zoning regulations to apply to their beat. The election must be held not less than 90 days nor more than 120 days after a petition seeking the election is filed in the office of the judge of probate. The petition shall be signed by at least 15 percent of the electors who reside within the beat and who own real estate located in the beat. Notice of the election shall be given by three weeks' publication and posting notice in two public places within the beat. The cost of the election shall be paid from the General Fund of Lee County. The ballot...
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45-47-244
Section 45-47-244 Authorization to levy tax; collection; disposition of (a) The Marion County Commission 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 the sale of any automotive vehicle, truck trailer, semitrailer, and house trailer required to be registered or licensed with the Marion County Judge of Probate and purchased other than at wholesale in the county from any person, firm, or corporation which is not a licensed dealer engaged in selling automotive vehicles, truck trailers, semitrailers, or house trailers an amount equal to one and one-half percent of the purchase price. (b) The Marion County Commission 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, an excise or use tax on the storage, use, or other consumption in the county of any...
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