45-5-120
Section 45-5-120 Merit system; board; violations. (a) This section shall apply only in Blount
County, Alabama. (b) As used in this section, unless the context clearly requires a different
meaning: (1) "County" means Blount County; (2) "Municipality" means any
municipality in Blount County; (3) "Employee" means any person, including law enforcement
officers, not excepted by subsection (c), who is employed in the service of Blount County
or any municipality of Blount County or any board, agency, or instrumentality thereof; (4)
"Merit employee" means any such employee who shall have completed one year of probationary
employment; (5) "Board" means the merit system board created by this section; (6)
"Appointment authority" means in the case of employees in the offices of the elected
officials of the county or of a municipality, such elected officials, and means, in the case
of all other county or municipal employees, the county or municipal governing body, or the
board or other agency...
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45-5-170.20
Section 45-5-170.20 Schedule of fees; rules and regulations. (a) The Board of Health of Blount
County may fix a schedule of fees which shall cover the actual cost or a portion thereof involved
in the performance of services rendered pursuant to the duties, functions, and programs required
by law or by regulation or of the county or State Board of Health. Any fee schedule fixed
pursuant to this section shall be effective upon approval of the County Commission of Blount
County, Alabama. (b) The Blount County Board of Health is hereby authorized to promulgate
rules and regulations necessary and proper for the administration of this section. Such regulations
shall include but not be limited to the furnishing of services without charge to indigent
residents, or persons of the county, and matters pertaining to payment of the fee for personal
health services permits and inspections. (c) All fees collected pursuant to this section are
recurring and hereby appropriated or reappropriated to the...
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45-6-241.40
Section 45-6-241.40 Imposition of tobacco tax; stamps; disposition of funds; rules and regulations.
(a)(1) The Bullock County Commission is hereby authorized to impose upon every person, firm,
or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco or certain
tobacco products in Bullock County a county privilege, license, or excise tax in the following
amounts: a. Five cents ($.05) for each package of cigarettes, made of tobacco or any substitute
therefor. b. Five cents ($.05) for each package of cigars or cigarellos, such as Winchester,
which are similar to, and which are packaged like, cigarettes. c. Three cents ($.03) for each
cigar, cheroot, or stogie of any description made of tobacco or any substitute therefor which
are not similar to, nor packaged like, cigarettes as provided for in paragraph b. d. Three
cents ($.03) for each sack, can, package, or other container of smoking tobacco, including
granulated, plug, cut, crimp cut, ready rubbed, and other...
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45-23-243
Section 45-23-243 Lodging tax levied. (a) This section shall only apply in Dale County. (b)
In addition to all other taxes of every kind now imposed by law, the Dale County Commission
may levy a privilege or license tax upon every person, firm, or corporation engaging in the
business of renting or furnishing any room or rooms, lodging, or accommodations to a transient
in any hotel, motel, inn, tourist camp, tourist cabin, or any other place in which rooms,
lodgings, or accommodations are regularly furnished to transients for a consideration. The
amount of the tax shall be equal to two percent of the charge for the rooms, lodgings, or
accommodations, including the charge for use or rental of personal property and services furnished
in the room. There is exempted from the tax authorized to be levied under this section any
rentals or services taxed under Article 1, Chapter 23, Title 40. Any room, rooms, lodging,
or accommodations does not include recreational vehicles or campgrounds. (c)...
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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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41-5A-12
Section 41-5A-12 Periodic examinations and audits of state and county offices, departments,
boards, etc. (a)(1) The books, records, vouchers, and accounts of every state and county office,
officer, bureau, board, commission, corporation, institution, department, and agency shall
be examined and audited at least once every two years and more frequently if deemed necessary
by the chief examiner. (2) The books, records, vouchers, and accounts of any state and county
office, officer, bureau, board, commission, corporation, institution, department, and agency
shall be examined and audited upon a request by the Legislative Committee on Public Accounts.
Notwithstanding any other law to the contrary, the books, records, vouchers, and accounts
of municipal boards of education or any state entity holding assets within or outside this
state or within or outside the State Treasury may be examined and audited upon request of
the committee. (b) Examinations and audits required under this chapter...
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45-12-241
Section 45-12-241 Levy of tax; ambulance and emergency medical services. (a) This section shall
only apply to Choctaw 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)(1) The
county commission may levy, in addition to all other taxes, including, but not limited to,
municipal gross receipts license taxes, a one cent ($.01) privilege license tax against gross
sales or gross receipts. Notwithstanding the foregoing, the additional privilege license tax
imposed pursuant to this section shall not apply to any person, firm, or corporation engaged
in the business of selling machines at retail used in mining, quarrying, compounding, processing,
and manufacturing of tangible personal property, and any parts of the machines or any automobile,
vehicle, truck, truck trailer, semi-trailer, house trailer,...
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45-28-241.20
Section 45-28-241.20 Creation; equipment; personnel; compensation. There is hereby created
within the Tax Assessor's office of Etowah County a license division which shall issue all
motor vehicles licenses, and titles, issued through the tax assessor's office. The county
commission shall furnish suitable quarters and provide the necessary forms, books, stationery,
records, equipment, and supplies, except such stationery forms and supplies as furnished pursuant
to law by the State Department of Finance or the Comptroller. The county commission shall
also provide such clerks, and other assistants for the tax assessor as shall be necessary
from time to time for the proper and efficient performance of the duties of his or her office.
The tax assessor shall have authority to employ such clerks and other assistants and to fix
their compensation, subject to and in accordance with the Etowah County Personnel Board Act
concerning county employees. The compensation of the clerks and assistants...
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45-28-244
Section 45-28-244 Taxes authorized. (a) The Etowah County Commission is hereby authorized and
empowered to levy either a county gasoline tax that would remain in effect indefinitely in
all areas of the county in an amount not to exceed two cents ($0.02) per gallon on gasoline
and motor fuel and substitutes therefor or to levy a one cent ($0.01) county sales and use
tax in all areas of the county that would only be in effect from its date of imposition until
December 31, 1995, at which time such sales and use tax would expire and no longer be in effect.
(b) Should the county commission choose to impose a gasoline tax under subsection (a), such
tax shall be levied on persons, corporations, copartnerships, companies, agencies, and associations
engaged in the business of selling, distributing, storing, or withdrawing from storage, for
any purpose whatever, gasoline, motor fuels, and substitutes therefor anywhere in Etowah County.
Such gasoline and motor fuel taxes levied under this section...
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45-29-243.05
Section 45-29-243.05 Disposition of funds. (a) The proceeds from the tax hereby levied, less
the actual costs of collection not to exceed 10 per centum, shall be paid by the State Department
of Revenue to the Fayette County Commission to be deposited in two separate accounts to the
credit of either the Fayette County Water Coordinating and Fire Prevention Authority or the
Fayette County Volunteer Fire and Rescue Association as follows: (1) Sixty percent to the
Fayette County Water Coordinating and Fire Prevention Authority. (2) Forty percent to the
Fayette County Fire and Rescue Squad Association with five percent of this directed to public
licensed ambulance services if such services are authorized and created by such association.
(b) The Fayette County Fire and Rescue Association shall have authority to promulgate rules
and regulations having the force and effect of law for the distribution of the funds under
subdivision (2). (c) Distribution shall be made by the Fayette County...
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