45-44-246
Section 45-44-246 Levy and collection of tax; disposition of funds. (a)(1) Upon adoption of a resolution by the Macon County Commission of authorization, there is imposed on every person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes tobacco or tobacco products in Macon 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 ($.03) for each cigar, cheroot, or stogie of any description made of tobacco or any substitute therefor which are not similar to, nor packaged like, cigarettes as provided for in subdivision (2). d. Three cents ($.03) for each sack, can, package, or other container of smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed, and other kinds...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-246.htm - 3K - Match Info - Similar pages
45-46-242.26
Section 45-46-242.26 Charge for collection; disposition of funds. The department, or other entity, shall charge Marengo County for collecting the tax levied under this subpart in an amount or percentage of total collections as may be agreed upon by the commissioner, or other entity, and the Marengo County Commission. The charge shall not exceed five percent of the total amount of the tax collected in the county. The charge may be deducted each month from the gross revenues from the tax before certification of the amount of the proceeds due Marengo County for that month. The Commissioner of Revenue, or other entity, shall pay into the State Treasury all amounts collected under this subpart, as the tax is received by the department or other entity on or before the first day of each successive month. The commissioner shall certify to the Comptroller the amount collected and paid into the State Treasury for the benefit of Marengo County during the month immediately preceding the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-46-242.26.htm - 3K - Match Info - Similar pages
9-13-44
Section 9-13-44 Designation of lands as auxiliary state forests - Contents of contracts. The Governor may, at his discretion, upon designation of any lands as auxiliary state forests, under the provisions of this article, on behalf of and in the name of the State of Alabama, enter into a contract by and with the owner of said land and the successors and assigns of said owner, the said covenant to run with the land that, in consideration of the devotion of said land to reforestation and of the public benefits arising therefrom, the timber growing on said land shall not be taxable nor assessed for taxation, directly or indirectly, or by any authority, until said lands are withdrawn as auxiliary state forests and that only the land upon which said timber is grown may be taxed or assessed for taxation during said period and that, if said land is taxed or assessed for taxation, it shall be assessed and valued as if the ownership of the timber had been severed from the ownership of the land;...
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11-44B-41
Section 11-44B-41 Definitions. As used in this article, unless the context indicates otherwise, the following words, terms, and phrases shall have the meanings ascribed to them: (1) APPOINTING AUTHORITY. Depending upon the context, either the mayor, who shall appoint all department heads, or the department heads, who shall appoint all other covered employees pursuant to the provisions herein. (2) APPOINTMENT. Depending upon the context, selection by the appointing authority to a covered job or selection by the Governor, Lieutenant Governor, or the Speaker of the House of Representatives of this state of a person to serve on the board. (3) BASE PAY. The regular compensation for covered employees as most recently established or authorized by city ordinance, not to include overtime pay, job assignment pay, incentive pay, bonuses or any other special, temporary, supplemental, or conditional pay. Base pay is usually expressed annually, but may also, if so indicated, be expressed biweekly or...
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45-21-241.26
Section 45-21-241.26 Charge for collection; disposition of funds. The State Department of Revenue shall charge Crenshaw County for collecting the special county tax levied under this subpart. The amount of percentage of total collections may be agreed upon by the Commissioner of Revenue and the Crenshaw County Commission, but the charge shall not exceed 10 percent of the total amount of the special county tax collected in Crenshaw County under this subpart. The charge for collecting the special tax may be deducted each month from the gross revenues from the special tax before certification of the amount of the proceeds thereof due Crenshaw County for that month. The Commissioner of Revenue shall pay into the State Treasury all tax collected under this subpart as the tax is received by the Department of Revenue. On or before the first day of each successive month, commencing with the month following the month in which the department makes the first collection hereunder, the commissioner...
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9-11-44.1
Section 9-11-44.1 Certification of completion of approved hunter education course required for issuance of license; penalty; "supervision required" status. (a) It shall be unlawful for any person born on or after August 1, 1977, and of 16 years of age or older, or his or her agent, to procure any annual, trip, or wildlife heritage hunting license unless the person has been issued and exhibits to the issuing agent at the time of purchasing any annual, trip, or wildlife heritage hunting license, a certification of satisfactory completion by the person of a hunter education course approved by the Department of Conservation and Natural Resources. The person shall only be required to exhibit the certification at the time of purchase of his or her initial license. The exhibition of the certification shall not be required at the time of purchase of subsequent licenses if the person exhibits to the issuing agent at the time of purchase a license which was issued by this state to him or her in...
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23-1-411
Section 23-1-411 Definitions. As used in this article, the following terms have the following meanings: (1) AIRPORT. Any area of existing land or man-made construction, except a restricted landing area, that is currently used, made available, or designed for the landing and takeoff of aircraft, whether or not facilities are provided for the shelter, servicing, maintenance, or repair of aircraft, and whether or not facilities are provided for receiving and discharging passengers or cargo, so long as such area meets the minimum requirements as to size, design, surfacing, marking, equipment, and management provided by the department for airports owned or operated by a political subdivision. A military airport under the control of the federal government is an airport for purposes of this article. For purposes of this article, only a publicly owned, public use airport shall be considered to be an airport; provided, however, that a heliport shall not be considered to be an airport for...
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24-4A-3
Section 24-4A-3 Powers and duties of commission generally; insignia of approval; modification of units prior to or during installation; authority of local government agencies; fee schedule; manufactured buildings approved by other states. (a) The commission is authorized to promulgate rules, and enter into contracts, and do such things as may be necessary and incidental to the administration of its authority pursuant to this chapter. (b) After the effective date of the rules adopted pursuant to this chapter, no manufactured building shall be sold, or offered for sale, or installed, in this state unless it is approved and bears the insignia of approval of the commission. (c) The Factory-Built Housing Act of 1971 and the rules promulgated under that act shall continue until the effective date of subsection (b) of this section, and thereafter shall be repealed. All personnel of the Modular Housing Division of the Alabama Development Office shall be transferred without impairment of their...
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45-27A-60
Section 45-27A-60 Town of Pollard Trust Account. (a)(1) There is hereby established a trust account for the Town of Pollard, Alabama, for the exclusive benefit of the Town of Pollard and its citizens. The name of the trust fund shall be the Town of Pollard Trust Account. (2) In order to preserve for future generations the Town of Pollard Trust Account and to ensure water service, garbage pickup, grass mowing, and general maintenance of public property, expenditures from the income of the trust are authorized only for the following uses: a. Maintenance and replacement of water system equipment and property. b. The payment of utility charges incurred by the town. c. Purchase and maintenance of insurance for the water system, other town property, and bonding fees required by law for the mayor, the town clerk, and any other person authorized to sign checks for the Town of Pollard. d. Repair and replacement of town equipment. e. Employment of two permanent employees to perform garbage...
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9-10C-2
Section 9-10C-2 Definitions. As used in this chapter, the following words shall have the following meanings: (1) ADAPT. The Alabama Drought Assessment and Planning Team as created by this chapter. (2) ADECA. The Alabama Department of Economic and Community Affairs. (3) ADCNR COMMISSIONER. The Commissioner of the Alabama Department of Conservation and Natural Resources. (4) ADEM DIRECTOR. The Director of the Alabama Department of Environmental Management. (5) AEMA DIRECTOR. The Director of the Alabama Emergency Management Agency. (6) ALABAMA ADJUTANT GENERAL. The Commanding General of the Alabama National Guard. (7) AGI COMMISSIONER. The Commissioner of the Alabama Department of Agriculture and Industries. (8) COMMUNITY PUBLIC WATER SYSTEM. A public water system which serves at least 15 service connections used by year-round residents or regularly serves at least 25 year-round residents. (9) DROUGHT CONSERVATION PLAN. A written plan that addresses graduated drought response procedures...
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