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45-41-244.21
Section 45-41-244.21 Exemptions; definitions. There are exempted from the levy of such taxes
the gross receipts of any business and the gross proceeds of all sales which are exempted
under the state sales tax statutes from the computation of the amount of the state sales tax.
And there is also exempted from the levy the storage, use, or other consumption of property,
the storage, use, or other consumption of which is exempted under the state use tax statutes
from the state use tax. Subject to these exemptions, every person storing or using or otherwise
consuming in that part of Lee County outside the corporate limits of the Cities of Auburn,
Opelika, and Phenix City tangible personal property purchased at retail shall be liable for
the tax imposed, and the liability shall not be extinguished until the tax has been paid by
such person; provided, however, that a receipt from a registered seller given to the purchaser
of any property to be used, stored, or consumed in such part of Lee...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.21.htm - 2K - Match Info - Similar pages
45-45-85.21
Section 45-45-85.21 Recording fee. (a) In Madison County, a special recording fee of four dollars
($4) shall be collected by the judge of probate on each real or personal property, uniform
commercial code, judicial, or other instrument recorded or filed for record in the probate
court of the county. The special recording fee shall be in addition to all other fees, taxes,
and other charges required by law to be paid upon the recording or filing for record of any
real or personal property, uniform commercial code, judicial, or other instrument. All special
recording fees collected shall be deposited by the judge of probate in any depository in the
county as designated by the county governing body. Notwithstanding the fee set by this section,
the county commission may adjust the fee from time to time by resolution of the commission
adopted at a regularly scheduled meeting of the commission to meet the needs of this section.
(b) The fees collected under this section shall be expended at...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-45-85.21.htm - 2K - Match Info - Similar pages
45-48-70.19
Section 45-48-70.19 Purchasing. (a) No warrant shall be issued or check drawn on the county
treasury or county depository by any person except the chair of the commission, or such other
officers as may be designated by the commission unless otherwise provided by law; and officers
who are authorized to pay claims which have not been first approved by the commission, shall
issue orders for warrants or checks which shall be presented to the officer so authorized
to issue warrants payable out of the county treasury or county depository. (b) Purchase orders
shall be made by a requisition from the respective county department head or associate commissioner
and the requisition order shall show the description, use, need, and approximate cost for
the article, machinery, equipment, services, or materials of every kind to be purchased. (c)
Every officer, agent, and department of the county in need of materials, equipment, supplies,
and services of any kind for which the county is chargeable...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48-70.19.htm - 2K - Match Info - Similar pages
45-20-242.81
Section 45-20-242.81 Levy of additional use tax. (a) This section shall only apply to Covington
County. (b) All words, terms, and phrases as defined in Sections 40-23-60, 40-23-61, 40-23-62,
and 40-23-63, providing for the levy of a state use tax shall wherever used in this section,
have the same meanings respectively ascribed to them, in those sections 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) COUNTY. Covington County. (2) COUNTY
COMMISSION. Covington County Commission. (3) MONTH. The calendar month. (4) STATE USE TAX.
The tax imposed by the use tax statutes. (5) STATE USE TAX STATUTES. Sections 40-23-60, 40-23-61,
40-23-62, and 40-23-63, which levy a certain use tax, and include all statutes, including
amendments to those sections which expressly set forth any...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-242.81.htm - 6K - Match Info - Similar pages
45-48-70.21
Section 45-48-70.21 Competitive bid procedures. The commission shall comply with the state
bid law applying to county governing bodies and any other sections of this subpart applying
to competitive bid procedures and in addition, the commission shall furnish to a newspaper
published in Marshall County, to be published therein as a legal advertisement paid for at
the usual rate by the county, a notice or advertisement stating that sealed bids will be received
on a specified date at the office of the commission for the article or articles or services
described in the order of the commission. The notice shall also state that complete specifications
and description of the article or articles or service or services to be purchased are available
at the office of the commission or on the bulletin board outside the commissioners' office.
In sending such advertisements to the newspapers the commission shall take care that each
newspaper published in the county gets a fair share of publishing of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48-70.21.htm - 2K - Match Info - Similar pages
45-49-241.01
Section 45-49-241.01 Electronic filing of business property tax returns. (a) The Legislature
finds that it is in the best interest of Mobile County and the operation of the office of
the Mobile County Revenue Commissioner to provide for the electronic filing of business property
tax returns including payment of any taxes due. (b)(1) The Mobile County Revenue Commissioner
may establish procedures that do not conflict with Article 1A, commencing with Section 40-7-55,
of Chapter 7, Title 40, for electronic filing for the reporting, assessment, and payment of
business personal property taxes pursuant to Section 40-7-14. The Mobile County Revenue Commissioner
shall develop a certification process for third party systems for the filing of business personal
property tax returns. A complete business personal property tax return filed electronically
shall be in the format prescribed by the county revenue commissioner and shall contain the
same information as a business personal property tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-241.01.htm - 2K - Match Info - Similar pages
45-8-140
Section 45-8-140 Fire hydrants. (a) This section shall apply only to Calhoun County, Alabama.
(b) It has been shown to be in the public interest that an adequate supply of water be available
in order to fight fires. Such a supply of water is not available in certain unincorporated
areas of Calhoun County due to the lack of fire hydrants. This section is to authorize Calhoun
County, in furtherance of the public health, safety, and general welfare of the citizens of
Calhoun County to engage in arranging for the purchase, installation, inspection, and maintenance
of fire hydrants where feasible and practical on and along all water mains of appropriate
diameter in unincorporated areas of Calhoun County. The county's responsibility in regard
to fire hydrants provided pursuant to this section shall be to provide stability, continuity,
and administration of a procedure that will maximize the utilization of existing and future
water systems in the county in providing for fire protection at the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-140.htm - 4K - Match Info - Similar pages
36-22-63
Section 36-22-63 Purchase of prior service credit; rate; minimum creditable service. (a) Any
sheriff, serving on July 19, 1979, of any county of this state who elects to participate in
the supernumerary sheriff's program shall receive service for supernumerary status for any
time served as sheriff after July 19, 1979. Any sheriff, in order to receive service credit
for prior service as a sheriff or law enforcement officer, shall pay into the county general
fund an amount equal to the total contribution he or she would have made as a sheriff based
on six percent of the current salary as sheriff for a period not to exceed five years or the
time of prior service as sheriff whichever is lesser. Any prior service credit shall be purchased
by September 30, 1995. No sheriff shall be eligible to go on supernumerary status with less
than five years of creditable service including prior service credit purchased as provided
above. (b) The term "prior service as a sheriff or law enforcement...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/36-22-63.htm - 1K - Match Info - Similar pages
45-35-83.40
Section 45-35-83.40 Privilege license. (a) In Houston County, the judge of probate shall provide
for the annual issuance of privilege licenses by mail. The judge of probate shall mail renewal
forms to all businesses or individuals who purchased State of Alabama or Houston County privilege
licenses the previous fiscal year. The forms shall inform the licensee of the opportunity
to pay the annual license fee and any taxes due by mail. The judge of probate shall collect
an additional fee of one dollar ($1) for the issuance by mail. If the licensee elects to pay
by mail, a receipt for payment shall be returned to the licensee by mail. Any fees collected
pursuant to this section shall be paid into the county general fund. The county commission
shall provide for the necessary expenses to carry out this section. (b) The provisions of
this section are supplemental and shall not be construed to repeal any law not in direct conflict
with this section. (Act 96-737, p. 1231, ยงยง1, 2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-83.40.htm - 1K - Match Info - Similar pages
16-13B-1
Section 16-13B-1 Applicability; local preference zone; joint agreement; bid bond. (a) This
chapter shall apply to county boards of education and city boards of education, or any combination
of city and county boards of education as herein provided for the competitive bidding of certain
contracts. With the exception of contracts for public works whose competitive bidding requirements
are governed exclusively by Title 39, all expenditure of funds of whatever nature for labor,
services, work, or for the purchase of materials, equipment, supplies, or other personal property
involving fifteen thousand dollars ($15,000) or more, and the lease of materials, equipment,
supplies, or other personal property where the lessee is, or becomes legally and contractually,
bound under the terms of the lease, to pay a total amount of fifteen thousand dollars ($15,000)
or more, made by or on behalf of any city or county board of education, except as hereinafter
provided, shall be made under contractual...
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