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...
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45-16A-30.01
Section 45-16A-30.01 Increase to ad valorem tax. (a) The following words and phrases shall
have the following meanings: (1) AMENDMENT NO. 56. That amendment to the Constitution of Alabama
of 1901, as amended, that was proposed by Act No. 383, H. 458, 1945 Session and now appears
as Section 216.04 of the Official Recompilation of the Constitution of Alabama of 1901, as
amended. (2) AMENDMENT NO. 373. That amendment to the Constitution of Alabama of 1901, as
amended, that was proposed by Act No. 6, H. 170, 1978 Second Special Session and which now
appears as Section 217 of the Official Recompilation of the Constitution of Alabama of 1901,
as amended. (3) CITY. Enterprise, Alabama. (4) COUNCIL. The Enterprise City Council. (b) In
compliance with the provisions of subsection (f) of Amendment No. 373, there is hereby approved
the proposal of the City Council of the City of Enterprise in Coffee County to increase the
rate of the ad valorem tax to be levied and collected annually in the city...
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45-37A-351.01
Section 45-37A-351.01 Ad valorem tax increase. (a) In addition to any taxes now authorized
or that may hereafter be authorized by the constitution and laws of the State of Alabama,
pursuant to Amendment 336 to the Constitution of Alabama of 1901, as amended, an increase
of the municipal ad valorem tax presently being levied pursuant to Amendment 336 to the Constitution
of Alabama of 1901 in the City of Mountain Brook in Jefferson County from the rate of one
dollar and six cents on each one hundred dollars worth of taxable property in the City of
Mountain Brook to the rate of two dollars and thirty-six cents on each one hundred dollars
worth of taxable property in the City of Mountain Brook (an increase of one dollar and thirty
cents on each one hundred dollars worth of taxable property, or 13 mills) is approved; such
increase of 13 mills to be levied and collected by the governing body of City of Mountain
Brook for each year without limit as to duration, beginning with the levy in the...
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45-45A-43.01
Section 45-45A-43.01 Increase to ad valorem tax. (a) The Legislature hereby approves the proposed
increase in the maximum rate at which the city general purpose tax is authorized to be levied
from one and eight-tenths per centum [1.8 percent, equivalent to 18 mills] of the assessed
value of taxable property in the city to two and four-tenths per centum [2.4 percent, equivalent
to 24 mills] of the assessed value of taxable property in the city. The proposed increase
in the maximum rate at which the city general purpose tax is authorized to be levied shall
become effective only if the increase is approved, subsequent to the enactment of this section,
by a majority of the qualified electors of the city who vote on the proposal at a special
election during any regular scheduled election, as amended. The city council may make the
proposed increase in the maximum rate of the city general purpose tax effective beginning
with the levy for the tax year of the city beginning on October 1, 2012,...
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45-49-248
Section 45-49-248 Disposition of funds from oil and gas severance tax. (a) The County Commission
of Mobile County shall distribute and pay all funds received by Mobile County under subsection
(a) of Section 40-20-8, as amended, relating to the levy and distribution of a privilege tax
on the production of oil and gas from offshore, as follows: (1) Thirty-five percent to the
County Commission of Mobile County to be used for county purposes. (2) Thirty percent to the
Mobile County Indigent Care Board which shall be used for the medical care and treatment of
medically indigent citizens of the county and under Subpart 3, commencing with Section 45-49-171.40,
Part 2, Article 17, of this chapter. (3) Thirty-five percent to the Mobile County Board of
Education which shall be placed in a special account by the board for the purpose of capital
outlay projects within the Mobile County School System. (b) The County Commission of Mobile
County shall distribute and pay in 12 monthly installments all...
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45-22-243.08
Section 45-22-243.08 Charge for collection; disposition of funds. The State Department of Revenue
shall charge Cullman County for collecting the special county taxes levied such amount or
percentage of total collections as may be agreed upon by the commissioner of revenue and the
court of county commissioners, board of revenue, or like governing body of the county, but
such charge shall not in any event exceed 10 percent of the total amount of special county
taxes collected hereunder within the county. Such charge for collecting the special taxes
for the county may be deducted each month from the special sales and special use taxes collected
before certifying the amount of the proceeds thereof due Cullman County for that month. The
commissioner of revenue shall pay into the State Treasury all county taxes collected under
this subpart as such taxes are received by the department of revenue; and on or before the
first day of each successive month (commencing with the month following the...
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45-22-243.66
Section 45-22-243.66 Charge for collection; disposition of funds. The State Department of Revenue
shall charge Cullman County for collecting the special county taxes levied such amount or
percentage of total collections as may be agreed upon by the Commissioner of Revenue and the
court of county commissioners, board of revenue, or like governing body of the county, but
such charge shall not in any event exceed 10 percent of the total amount of special county
taxes collected hereunder within the county. Such charge for collecting the special taxes
for the county may be deducted each month from the special sales and special use taxes collected
before certifying the amount of the proceeds thereof due Cullman County for that month. The
Commissioner of Revenue shall pay into the State Treasury all county taxes collected under
this subpart, as such taxes are received by the Department of Revenue; and on or before the
first day of each successive month (commencing with the month following the...
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45-37A-152
Section 45-37A-152 Ad valorem taxes authorized. (a) The governing body of the City of Fairfield
in Jefferson County may levy and collect an additional ad valorem tax at a rate not exceeding
15 mills per each dollar on the value of the taxable property within the city, the proceeds
of which tax shall be used exclusively for public educational purposes, provided the rate
of such tax, the time it is to continue, and the purpose thereof shall have been first submitted
to a vote of the qualified electors of the City of Fairfield and voted for by a majority of
those voting at such election. The additional taxes levied and imposed by this section shall
become effective October 1, 1986, upon referendum approved by a majority of the qualified
electors of the municipality, called by the municipal governing body at the next special,
local, or statewide referendum, as provided by law and Amendment 373 to the Constitution of
Alabama of 1901, as amended. Such proceeds shall be collected at the same...
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45-41-141
Section 45-41-141 Definitions. (a) The following words and phrases used in this part, and others
evidently intended as the equivalent thereof, in the absence of clear implication herein otherwise,
shall be given the following respective interpretations herein: (1) AMENDMENT 392. That certain
amendment to the Constitution of Alabama of 1901, as amended, proposed by Act 80-313 enacted
at the 1980 Regular Session of the Legislature. (2) AUTHORIZING AMENDMENT. That certain amendment
to the Constitution of Alabama of 1901, as amended, proposed by Act 88-479 enacted at the
1988 Regular Session of the Legislature. (3) CODE. The Code of Alabama 1975, as amended. (4)
COMMERCIAL BUILDING. Any building, structure, or other improvement to real property, excluding,
however, any dwelling that: a. Is subject to ad valorem taxation and has a fair market value,
according to the records of the tax assessor pertaining to state and county ad valorem taxation
for the fiscal or ad valorem tax year of the...
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45-42-163
Section 45-42-163 Distribution of payments. Upon receipt by Limestone County of funds pursuant
to Chapter 28, Title 40, as amended, Limestone County, within a reasonable time thereafter,
shall distribute the funds so received as follows: (1) Effective through September 30, 2006,
all funds shall be distributed as prescribed by Act 86-550, 1986 Regular Session (Acts 1986,
p. 1124). (2) Effective October 1, 2007, and thereafter, the funds shall be distributed as
follows: a. Before the percentage formula of distribution contained in paragraph b. is applied,
the sum of two hundred ninety-three thousand dollars ($293,000) shall be distributed in the
following manner: 1. Forty thousand dollars ($40,000) to Auburn University to be used exclusively
for the benefit of the Limestone County Cooperative Extension Service. 2. Seven thousand five
hundred dollars ($7,500) to the Limestone County Soil and Water Conservation District. 3.
Thirty-seven thousand five hundred dollars ($37,500) to the...
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