45-35-232
Section 45-35-232 Operation; concession fund. (a) The Sheriff of Houston County may operate
a jail concession. The sheriff, sheriff's deputies, or agents or employees of the sheriff,
or any combination of these persons, may sell soft drinks, cigarettes, personal items, and
other concession items to county prisoners and state prisoners in county custody. The sheriff
shall be responsible for the operation of the concession. (b)(1) The sheriff shall establish
and maintain a concession fund in a bank licensed to do business in the state. All monies
collected under this section shall be deposited by the sheriff into the concession fund. (2)
The sheriff shall keep an account of all concession sales and transactions of the concession
fund for annual audit by the Department of Examiners of Public Accounts. The concession account
and fund shall be audited at the same time other accounts of the sheriff are audited. The
Department of Examiners of Public Accounts shall submit a copy of the audit...
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45-42-243.30
Section 45-42-243.30 Financing construction of public buildings. (a) In order to provide funds
for financing the cost of public buildings, the Limestone County Commission is hereby authorized
by resolution to levy and provide for the assessment and collection of sales and use taxes,
which shall be in addition to any and all other county taxes heretofore or hereafter authorized
by law in such county. The sales or use tax levied pursuant to this section shall parallel,
except for the rate of tax, the sales and use taxes imposed by the state under Title 40. Any
sales or use tax levied pursuant to this section on any automotive vehicle, truck trailer,
trailer, semi-trailer, or travel trailer required to be registered or licensed with the license
commissioner, where not collected by a licensed Alabama dealer at time of sale, shall be collected
and the collection fees shall be paid in accordance with Sections 40-23-104 and 40-23-107.
(b)(1) In order to provide funds for financing the cost of...
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45-5-130
Section 45-5-130 Duties; salary; bond; county commissioners employed as part-time officers.
(a) In addition to all other authority vested in the Blount County Commission, the county
commission shall set the necessary policies and priorities for the construction, maintenance,
and repair of all public roads, county highways, bridges, ferries, and public facilities within
the county, to insure the people a safe and adequate road system based on the county unit
system. Each member of the county commission shall inspect the roads of his or her district
from time to time, and hear the suggestions and complaints of the citizens, and report the
suggestions and complaints to the commission with his or her recommendations; confer with
the county engineer concerning the problems of his or her district; and to assist in securing
rights-of-ways, and assist in public service generally. The county engineer shall provide
the necessary equipment and personnel, in the absence of a county commissioner,...
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45-9A-53
Section 45-9A-53 Regulation of sale and consumption of alcoholic beverages on Sunday. (a) This
section applies only in the City of Lanett in Chambers County. (b) The sale of alcoholic beverages
after 12:00 p.m. on Sundays may be authorized by the city council within the corporate limits
of the City of Lanett after approval by a referendum as provided in this section. If the Sunday
sale of alcoholic beverages is approved by a referendum, the city council of the city, by
ordinance, may permit the sale and consumption of alcoholic beverages on Sunday after 12:00
p.m. as determined by the city council by properly licensed retail licensees of the Alcoholic
Beverage Control Board. Pursuant to this authority, the city council may regulate which retail
licensees may sell alcoholic beverages on Sunday, whether the sale may be for off-premises
consumption, and any other aspect of the Sunday sale of alcoholic beverages. (c) The city
shall hold a referendum to determine if the public favors the...
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45-9A-61
Section 45-9A-61 Regulation of sale and consumption of alcoholic beverages on Sunday. (a) This
section applies only in the City of Valley in Chambers County. (b) The sale of alcoholic beverages
after 12:00 p.m. on Sundays may be authorized by the city council within the corporate limits
of the City of Valley after approval by a referendum as provided in this section. If the Sunday
sale of alcoholic beverages is approved by a referendum, the city council of the city, by
ordinance, may permit the sale and consumption of alcoholic beverages on Sunday after 12:00
p.m. as determined by the city council by properly licensed retail licensees of the Alcoholic
Beverage Control Board. Pursuant to this authority, the city council may regulate which retail
licensees may sell alcoholic beverages on Sunday, whether the sale may be for off-premises
consumption, and any other aspect of the Sunday sale of alcoholic beverages. (c) The city
shall hold a referendum to determine if the public favors the...
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45-16-85.25
Section 45-16-85.25 Certificate of assessment; issuance of license tag; valuation; municipal
taxes. (a) Every person, firm, or corporation residing in or owning a motor vehicle which
is principally used in Coffee County who desires to operate a motor vehicle on the public
highways of Alabama shall first return such motor vehicle for ad valorem taxation to the judge
of probate; and the judge of probate shall issue a certificate of assessment on a form prescribed
by the State Department of Revenue, shall collect the tax as shown thereon, and shall make
a duplicate of the tax receipt and keep same on file in his or her office. The license tag
shall be evidence of the payment of the license and ad valorem tax due as provided under this
subpart. (b) Valuation for ad valorem assessment of motor vehicles shall be at the same rate
and on the same basis as is provided in Article 5, commencing with Section 40-12-240, of Chapter
12, Title 40, as heretofore or hereafter amended, and all provisions...
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45-21-84.05
Section 45-21-84.05 Certificate of assessment; issuance of license tag; valuation; municipal
taxes. (a) Every person, firm, or corporation residing in or owning a motor vehicle which
is principally used in Crenshaw County who desires to operate a motor vehicle on the public
highways of Alabama shall first be required to pay ad valorem taxes and sales taxes to the
judge of probate. The judge of probate shall issue a certificate of assessment on a form prescribed
by the State Department of Revenue, shall collect the tax as shown thereon, and shall make
a duplicate of the tax receipt and keep the receipt on file in the probate office for one
year after each audit. The license tag shall be evidence of the payment of the license and
ad valorem taxes and sales taxes due under this subpart. (b) Valuation for ad valorem assessment
of motor vehicles shall be at the same rate and on the same basis as is provided in Article
5, commencing with Section 40-12-240, Chapter 12, Title 40, and all laws...
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45-27-244.35
Section 45-27-244.35 Certificate of assessment; issuance of license tag; valuation; municipal
taxes. (a) Every person, firm, or corporation residing in or owning a motor vehicle which
is principally used in Escambia County who desires to operate a motor vehicle on the public
highways of Alabama shall first return the motor vehicle for ad valorem taxation and sales
taxation to the tax collector. The tax collector shall issue a certificate of assessment on
a form prescribed by the State Department of Revenue, shall collect the tax as shown thereon,
and shall make a duplicate of the tax receipt and keep the receipt on file in the office of
the tax collector for one year after each audit. The license tag shall be evidence of the
payment of the license and ad valorem taxes and sales taxes due under this subpart. (b) Valuation
for ad valorem assessment of motor vehicles shall be at the same rate and on the same basis
as is provided in Article 5, Chapter 12, Title 40, and all laws relating to...
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45-45-201.07
Section 45-45-201.07 Payment of tax required for issuance of license. To prevent motor vehicles,
as defined by Section 40-12-240, from escaping taxation and to provide for the more efficient
assessment and collection of taxes due on same, no license shall be issued to operate a motor
vehicle on the public highways of this state, nor shall any transfer be made by the director
of the department as provided under this part, until the ad valorem tax on such vehicle shall
have been paid in the county for the preceding year, as evidenced by a receipt of the director
of the department where the owner of the vehicle resides, if the vehicle is owned by an individual;
and if the vehicle is owned by a firm, corporation, or association, then as evidenced by the
receipt of the director of the department in the county in which the motor vehicle is used
or operated; provided, that this section shall not apply to motor vehicles owned by dealers,
the state, counties, and municipalities. Every person,...
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45-7-83.10
Section 45-7-83.10 Certificate of assessment; issuance of license tag; valuation; municipal
taxes. (a) Every person, firm, or corporation residing in or owning a motor vehicle which
is principally used in Butler County who desires to operate a motor vehicle on the public
highways of Alabama shall first be required to pay ad valorem taxes and sales taxes to the
judge of probate. The judge of probate shall issue a certificate of assessment on a form prescribed
by the State Department of Revenue, shall collect the tax as shown thereon, and shall make
a duplicate of the tax receipt and keep the receipt on file in the probate office for one
year after each audit. The license tag shall be evidence of the payment of the license and
ad valorem taxes and sales taxes due under this part. (b) Valuation for ad valorem assessment
of motor vehicles shall be at the same rate and on the same basis as is provided in Article
5, Chapter 12, Title 40, and all laws relating to the assessment on a quarterly...
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