Code of Alabama

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45-11-245.02
Section 45-11-245.02 Authorization of levy of sales tax. (a) The governing body of the county
is 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 against
the person on account of the business activities and in the amount to be determined by the
application of rates against gross sales, or gross receipts, as the case may be, as follows:
(1) Upon every person, firm, or corporation, (including the State of Alabama, the University
of Alabama, Auburn University, and all other institutions of higher learning in the state,
whether such institutions be denominational, state, county, or municipal institutions, and
any association or other agency or instrumentality of such institutions) engaged, or continuing
within the county in the business of selling at retail any tangible personal property whatsoever,
including merchandise and commodities of every kind and character,...
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9-21-3
Section 9-21-3 Definitions; diversity requirement on board. For the purposes of this chapter,
the following terms have the following meanings: (1) Board means the Alabama Board for Aquatic
Plant Management and shall include the following members: a. The Commissioner of the Department
of Conservation and Natural Resources or his or her designee. b. The Commissioner of the Department
of Agriculture and Industries or his or her designee. c. The Director of the Department of
Environmental Management or his or her designee. d. The Director of the Department of Economic
and Community Affairs or his or her designee; e. The department head of the Auburn University
College of Agriculture School of Fisheries and Allied Aquacultures or his or her designee.
f. A representative of the United States Corps of Engineers designated by the U.S. Army Corps
of Engineers. g. A member appointed by the Speaker of the House of Representatives. h. A member
appointed by the President Pro Tempore of the Senate....
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9-15-52
Section 9-15-52 Sale or leasing of sand or gravel on public water bottoms and certain state
lands - Negotiation, consummation and administration of contracts, leases, etc. All contracts,
leases, and agreements for the sale of sand and gravel from the lands of the state which are
not owned, occupied, or held in trust by or assigned or dedicated to any department, agency,
or institution and from the public water bottoms of the State of Alabama shall be negotiated,
consummated, and administered by the Commissioner of Conservation and Natural Resources, acting
through the Lands Division of the Department of Conservation and Natural Resources, which
division shall receive as the cost of administration 10 percent of all revenues accruing from
the sale of sand and gravel or royalties resulting from sand and gravel leases. (Acts 1953,
No. 737, p. 1000, &sect;&sect;1, 2; Acts 1993, No. 93-631, p. 1077, &sect;2.)...

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9-7-13
Section 9-7-13 Activities deemed permissible uses within coastal area; determination of additional
permissible uses. (a) The Legislature of Alabama finds that the following activities shall
constitute permissible uses within the coastal area: (1) The accomplishment of emergency decrees
of any duly appointed health officer of a county or municipality or of the state acting to
protect the public health and safety; (2) The conservation, repletion and research activities
of the Marine Environmental Sciences Consortium, the Marine Resources Division of the Department
of Conservation and Natural Resources and the Mississippi-Alabama Sea Grant Consortium; (3)
The exercise of riparian rights by the owner of the riparian rights; provided, that the construction
and maintenance of piers, boathouses and similar structures shall be on pilings that permit
a reasonably unobstructed ebb and flow of the tide; (4) The normal maintenance and repair
of bulkheads, piers, roads and highways existing on the...
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41-23-141
Section 41-23-141 Advisory board of directors. (a) There shall also be created an Alabama Trails
Commission Advisory Board which shall advise the commission in the execution of the Alabama
Trails Commission's powers and duties under this article. The advisory board of directors
shall be composed of the following: (1) Two Senators appointed by the Lieutenant Governor.
(2) Two members of the House of Representatives appointed by the Speaker of the House. (3)
Three members of the Alabama Recreational Trails Advisory Board. (4) One member representing
a university in this state appointed by the Governor. (5) One member appointed by the State
Forestry Commission. (6) One member appointed by the Commissioner of Agriculture and Industries.
(7) One member appointed by the State Health Officer. (8) One member appointed by the Executive
Director of the Retirement Systems of Alabama. (9) One member appointed by the U.S. Forest
Service. (10) One member shall be a representative of the Alabama...
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41-4-92
Section 41-4-92 Disposition of departmental and institutional fees, receipts, etc. All fees,
receipts and income collected or received by any department, board, bureau, commission, agency
or office or institution of the state shall be paid into the State Treasury or deposited in
an approved state depository to the credit of the General Fund of the State of Alabama or
to the credit of a special fund if the latter is required by law. No such payment or deposit
shall be subject to withdrawal by any such department, board, bureau, commission, agency,
office or institution, and all appropriations made to any such department, board, bureau,
commission, agency, office or institution shall be specified amounts and shall be subject
to allotment as provided in this article. Anything herein to the contrary notwithstanding,
however, this article shall not apply to the fees, receipts and income (other than appropriations)
of the Department of Conservation and Natural Resources, the Department of...
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9-12-95
Section 9-12-95 Commercial party boat license; fee; requirements; expiration; penalty. (a)
Any person, firm, or corporation who engages in the business of carrying one or more persons
fishing in salt and brackish waters of the State of Alabama for a fee shall purchase a commercial
party boat license. The fee for a commercial party boat license shall be $200.00 for boats
certified for up to six passengers, $300.00 for boats certified for seven to twenty-five passengers,
and $500 for boats certified for more than twenty-five passengers. Upon making application
for the license, the applicant shall provide evidence of a United States Coast Guard license
for operating a passenger boat. Any law or regulation to the contrary notwithstanding, passengers
on the commercial party boats may fish in the territorial waters of Alabama, and land fish
in this state caught within or beyond the territorial waters without purchasing a fishing
license. Persons to whom the commercial party boat license is...
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9-15-39
Section 9-15-39 Disposition of revenues from sales of timber or minerals or from rentals or
leases - School lands. The revenue derived from any sale of timber or minerals from, or rental
or lease of, any school lands shall be paid by the Commissioner of Conservation and Natural
Resources to the Treasurer to be deposited to the credit of the proper township or townships
as provided for by the constitution and laws of Alabama, except that there shall be retained
by the Lands Division of the Department of Conservation and Natural Resources a management
fee of 10 percent of any and all revenue. An itemized statement of the revenue derived from
the sale or lease shall be immediately forwarded by the Commissioner of Conservation and Natural
Resources to the State Superintendent of Education, and the statement shall show the items
of sale, the amount of revenue derived therefrom, and a description of the land from which
the sale or lease was made. The Superintendent of Education, upon receipt...
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9-15-82
Section 9-15-82 Article not to apply to certain transfers, reversions, sales, etc. (a) This
article shall not apply to the transfers of real property between departments, boards, bureaus,
commissions, institutions, corporations, or agencies of the state. These transfers may be
made by mutual agreements between the chief executive officers of the respective departments
with the approval of the Governor. This article shall not apply to the leasing or sale of
timber from unused lands under Section 9-15-1 et seq.; to the leasing or sale of timber from
school lands and swamp and overflowed lands under Section 9-15-30 et seq.; to the leasing
of oil, gas, and other minerals under Section 9-17-60 et seq.; real property sold by the Department
of Revenue under tax sales and redemptions; to the sale of property by the Alabama Historical
Commission under Section 41-9-249(7); to reversions made under Section 31-4-18; to the sale
or conveyance of real property by the Alabama Housing Finance...
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9-12-200
Section 9-12-200 Definitions. For the purposes of this article, the following terms shall have
the meanings described herein, unless the context otherwise requires: (1) ALLIGATOR FARM.
An enclosed area not located on public lands or waters, constructed so as to prevent the ingress
and egress of alligators from surrounding public or private lands or waters and meeting other
specifications prescribed by the department, where alligators are bred and raised under controlled
conditions. (2) ALLIGATOR FARMER. A person who raises alligators under controlled conditions
which prohibit free movement of the animals onto and off of the farm or controlled area, and
who may harvest alligators under the supervision of the department. (3) ALLIGATOR PART. Any
part of the carcass of an alligator, except its skin. (4) ALLIGATOR PARTS DEALER. Any person
who deals in alligator parts and who buys from an alligator farmer for the purpose of resale;
or manufactures within the state alligator parts into a...
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