Ala. Code § 45-26-244.60 — Alabama Code / Title 45 / Chapter 26 / Section 45-26-244.60
Section 45-26-244.60 Levy of Tax
Status: in_force

(a) In addition to all other taxes, beginning September 1, 2025, there is levied a county sales and use tax as provided by this section. (b) The Revenue Commissioner of Elmore County shall calculate the rates for the tax levied by this section using the formulas in subsection (c) rounded to the nearest tenth percent and shall publish notice of the rates by August 1, 2025. (c)(1) a. The rate for each incorporated area of the county, including any police jurisdiction, shall be equal to the difference of the following: 1. Nine and one-half percent; LESS 2. The lesser of the following: (i) The general retail state sales tax rate levied pursuant to Section 40-23-2(1); or (ii) Four percent; LESS 3. The lesser of the following: (i) The general county sales tax rate levied pursuant to Section 40-12-4; or (ii) One percent; LESS 4. The general retail sales tax rate levied by a municipality in the incorporated area or police jurisdiction. b. If the calculation from paragraph a. results in a negative number, no county sales or use tax shall be levied by this section in that area. (2) The rate for unincorporated areas of the county, not to include any police jurisdiction, shall be an amount equal to the greater of: a. Four and one-half percent; or b. The difference of the following: 1. Nine and one-half percent; LESS 2. The lesser of the following: (i) The general retail state sales tax rate levied pursuant to Section 40-23-2(1); or (ii) Four percent; LESS 3. The lesser of the following: (i) The general county sales tax rate levied pursuant to Section 40-12-4; or (ii) One percent. (d) Upon any change in rates referenced in subsection (c) that are used to calculate the county sales and use tax rate, the revenue commissioner shall recalculate the county sales and use tax rates in subsection (c) and publish notice of the new rate adjustment. (e) The county commission shall certify by resolution the county sales and use tax rates levied by this section, including any recalculations provided by subsection (d). (f) As used in this subpart, “sales and use tax” means the same type of tax imposed by Section 40-23-2(1). This tax shall apply to the same persons and sales to which that subdivision applies. (g) Machinery and equipment subject to the sales tax levied by Section 40-23-37 shall be exempt from the tax levied by this section. (h)(1) The proceeds of this tax shall be deposited into the Enhance Elmore Fund. (2) The county commission shall appropriate the proceeds of this tax as follows: a. Ninety percent for infrastructure. b. Ten percent for economic development.

(b) The Revenue Commissioner of Elmore County shall calculate the rates for the tax levied by this section using the formulas in subsection (c) rounded to the nearest tenth percent and shall publish notice of the rates by August 1, 2025. (c)(1) a. The rate for each incorporated area of the county, including any police jurisdiction, shall be equal to the difference of the following: 1. Nine and one-half percent; LESS 2. The lesser of the following: (i) The general retail state sales tax rate levied pursuant to Section 40-23-2(1); or (ii) Four percent; LESS 3. The lesser of the following: (i) The general county sales tax rate levied pursuant to Section 40-12-4; or (ii) One percent; LESS 4. The general retail sales tax rate levied by a municipality in the incorporated area or police jurisdiction. b. If the calculation from paragraph a. results in a negative number, no county sales or use tax shall be levied by this section in that area. (2) The rate for unincorporated areas of the county, not to include any police jurisdiction, shall be an amount equal to the greater of: a. Four and one-half percent; or b. The difference of the following: 1. Nine and one-half percent; LESS 2. The lesser of the following: (i) The general retail state sales tax rate levied pursuant to Section 40-23-2(1); or (ii) Four percent; LESS 3. The lesser of the following: (i) The general county sales tax rate levied pursuant to Section 40-12-4; or (ii) One percent. (d) Upon any change in rates referenced in subsection (c) that are used to calculate the county sales and use tax rate, the revenue commissioner shall recalculate the county sales and use tax rates in subsection (c) and publish notice of the new rate adjustment. (e) The county commission shall certify by resolution the county sales and use tax rates levied by this section, including any recalculations provided by subsection (d). (f) As used in this subpart, “sales and use tax” means the same type of tax imposed by Section 40-23-2(1). This tax shall apply to the same persons and sales to which that subdivision applies. (g) Machinery and equipment subject to the sales tax levied by Section 40-23-37 shall be exempt from the tax levied by this section. (h)(1) The proceeds of this tax shall be deposited into the Enhance Elmore Fund. (2) The county commission shall appropriate the proceeds of this tax as follows: a. Ninety percent for infrastructure. b. Ten percent for economic development.

(c)(1) a. The rate for each incorporated area of the county, including any police jurisdiction, shall be equal to the difference of the following: 1. Nine and one-half percent; LESS 2. The lesser of the following: (i) The general retail state sales tax rate levied pursuant to Section 40-23-2(1); or (ii) Four percent; LESS 3. The lesser of the following: (i) The general county sales tax rate levied pursuant to Section 40-12-4; or (ii) One percent; LESS 4. The general retail sales tax rate levied by a municipality in the incorporated area or police jurisdiction. b. If the calculation from paragraph a. results in a negative number, no county sales or use tax shall be levied by this section in that area. (2) The rate for unincorporated areas of the county, not to include any police jurisdiction, shall be an amount equal to the greater of: a. Four and one-half percent; or b. The difference of the following: 1. Nine and one-half percent; LESS 2. The lesser of the following: (i) The general retail state sales tax rate levied pursuant to Section 40-23-2(1); or (ii) Four percent; LESS 3. The lesser of the following: (i) The general county sales tax rate levied pursuant to Section 40-12-4; or (ii) One percent. (d) Upon any change in rates referenced in subsection (c) that are used to calculate the county sales and use tax rate, the revenue commissioner shall recalculate the county sales and use tax rates in subsection (c) and publish notice of the new rate adjustment. (e) The county commission shall certify by resolution the county sales and use tax rates levied by this section, including any recalculations provided by subsection (d). (f) As used in this subpart, “sales and use tax” means the same type of tax imposed by Section 40-23-2(1). This tax shall apply to the same persons and sales to which that subdivision applies. (g) Machinery and equipment subject to the sales tax levied by Section 40-23-37 shall be exempt from the tax levied by this section. (h)(1) The proceeds of this tax shall be deposited into the Enhance Elmore Fund. (2) The county commission shall appropriate the proceeds of this tax as follows: a. Ninety percent for infrastructure. b. Ten percent for economic development.

1. Nine and one-half percent; LESS 2. The lesser of the following: (i) The general retail state sales tax rate levied pursuant to Section 40-23-2(1); or (ii) Four percent; LESS 3. The lesser of the following: (i) The general county sales tax rate levied pursuant to Section 40-12-4; or (ii) One percent; LESS 4. The general retail sales tax rate levied by a municipality in the incorporated area or police jurisdiction. b. If the calculation from paragraph a. results in a negative number, no county sales or use tax shall be levied by this section in that area. (2) The rate for unincorporated areas of the county, not to include any police jurisdiction, shall be an amount equal to the greater of: a. Four and one-half percent; or b. The difference of the following: 1. Nine and one-half percent; LESS 2. The lesser of the following: (i) The general retail state sales tax rate levied pursuant to Section 40-23-2(1); or (ii) Four percent; LESS 3. The lesser of the following: (i) The general county sales tax rate levied pursuant to Section 40-12-4; or (ii) One percent. (d) Upon any change in rates referenced in subsection (c) that are used to calculate the county sales and use tax rate, the revenue commissioner shall recalculate the county sales and use tax rates in subsection (c) and publish notice of the new rate adjustment. (e) The county commission shall certify by resolution the county sales and use tax rates levied by this section, including any recalculations provided by subsection (d). (f) As used in this subpart, “sales and use tax” means the same type of tax imposed by Section 40-23-2(1). This tax shall apply to the same persons and sales to which that subdivision applies. (g) Machinery and equipment subject to the sales tax levied by Section 40-23-37 shall be exempt from the tax levied by this section. (h)(1) The proceeds of this tax shall be deposited into the Enhance Elmore Fund. (2) The county commission shall appropriate the proceeds of this tax as follows: a. Ninety percent for infrastructure. b. Ten percent for economic development.

LESS 2. The lesser of the following: (i) The general retail state sales tax rate levied pursuant to Section 40-23-2(1); or (ii) Four percent; LESS 3. The lesser of the following: (i) The general county sales tax rate levied pursuant to Section 40-12-4; or (ii) One percent; LESS 4. The general retail sales tax rate levied by a municipality in the incorporated area or police jurisdiction. b. If the calculation from paragraph a. results in a negative number, no county sales or use tax shall be levied by this section in that area. (2) The rate for unincorporated areas of the county, not to include any police jurisdiction, shall be an amount equal to the greater of: a. Four and one-half percent; or b. The difference of the following: 1. Nine and one-half percent; LESS 2. The lesser of the following: (i) The general retail state sales tax rate levied pursuant to Section 40-23-2(1); or (ii) Four percent; LESS 3. The lesser of the following: (i) The general county sales tax rate levied pursuant to Section 40-12-4; or (ii) One percent. (d) Upon any change in rates referenced in subsection (c) that are used to calculate the county sales and use tax rate, the revenue commissioner shall recalculate the county sales and use tax rates in subsection (c) and publish notice of the new rate adjustment. (e) The county commission shall certify by resolution the county sales and use tax rates levied by this section, including any recalculations provided by subsection (d). (f) As used in this subpart, “sales and use tax” means the same type of tax imposed by Section 40-23-2(1). This tax shall apply to the same persons and sales to which that subdivision applies. (g) Machinery and equipment subject to the sales tax levied by Section 40-23-37 shall be exempt from the tax levied by this section. (h)(1) The proceeds of this tax shall be deposited into the Enhance Elmore Fund. (2) The county commission shall appropriate the proceeds of this tax as follows: a. Ninety percent for infrastructure. b. Ten percent for economic development.

2. The lesser of the following: (i) The general retail state sales tax rate levied pursuant to Section 40-23-2(1); or (ii) Four percent; LESS 3. The lesser of the following: (i) The general county sales tax rate levied pursuant to Section 40-12-4; or (ii) One percent; LESS 4. The general retail sales tax rate levied by a municipality in the incorporated area or police jurisdiction. b. If the calculation from paragraph a. results in a negative number, no county sales or use tax shall be levied by this section in that area. (2) The rate for unincorporated areas of the county, not to include any police jurisdiction, shall be an amount equal to the greater of: a. Four and one-half percent; or b. The difference of the following: 1. Nine and one-half percent; LESS 2. The lesser of the following: (i) The general retail state sales tax rate levied pursuant to Section 40-23-2(1); or (ii) Four percent; LESS 3. The lesser of the following: (i) The general county sales tax rate levied pursuant to Section 40-12-4; or (ii) One percent. (d) Upon any change in rates referenced in subsection (c) that are used to calculate the county sales and use tax rate, the revenue commissioner shall recalculate the county sales and use tax rates in subsection (c) and publish notice of the new rate adjustment. (e) The county commission shall certify by resolution the county sales and use tax rates levied by this section, including any recalculations provided by subsection (d). (f) As used in this subpart, “sales and use tax” means the same type of tax imposed by Section 40-23-2(1). This tax shall apply to the same persons and sales to which that subdivision applies. (g) Machinery and equipment subject to the sales tax levied by Section 40-23-37 shall be exempt from the tax levied by this section. (h)(1) The proceeds of this tax shall be deposited into the Enhance Elmore Fund. (2) The county commission shall appropriate the proceeds of this tax as follows: a. Ninety percent for infrastructure. b. Ten percent for economic development.

(i) The general retail state sales tax rate levied pursuant to Section 40-23-2(1); or (ii) Four percent; LESS 3. The lesser of the following: (i) The general county sales tax rate levied pursuant to Section 40-12-4; or (ii) One percent; LESS 4. The general retail sales tax rate levied by a municipality in the incorporated area or police jurisdiction. b. If the calculation from paragraph a. results in a negative number, no county sales or use tax shall be levied by this section in that area. (2) The rate for unincorporated areas of the county, not to include any police jurisdiction, shall be an amount equal to the greater of: a. Four and one-half percent; or b. The difference of the following: 1. Nine and one-half percent; LESS 2. The lesser of the following: (i) The general retail state sales tax rate levied pursuant to Section 40-23-2(1); or (ii) Four percent; LESS 3. The lesser of the following: (i) The general county sales tax rate levied pursuant to Section 40-12-4; or (ii) One percent. (d) Upon any change in rates referenced in subsection (c) that are used to calculate the county sales and use tax rate, the revenue commissioner shall recalculate the county sales and use tax rates in subsection (c) and publish notice of the new rate adjustment. (e) The county commission shall certify by resolution the county sales and use tax rates levied by this section, including any recalculations provided by subsection (d). (f) As used in this subpart, “sales and use tax” means the same type of tax imposed by Section 40-23-2(1). This tax shall apply to the same persons and sales to which that subdivision applies. (g) Machinery and equipment subject to the sales tax levied by Section 40-23-37 shall be exempt from the tax levied by this section. (h)(1) The proceeds of this tax shall be deposited into the Enhance Elmore Fund. (2) The county commission shall appropriate the proceeds of this tax as follows: a. Ninety percent for infrastructure. b. Ten percent for economic development.

(ii) Four percent; LESS 3. The lesser of the following: (i) The general county sales tax rate levied pursuant to Section 40-12-4; or (ii) One percent; LESS 4. The general retail sales tax rate levied by a municipality in the incorporated area or police jurisdiction. b. If the calculation from paragraph a. results in a negative number, no county sales or use tax shall be levied by this section in that area. (2) The rate for unincorporated areas of the county, not to include any police jurisdiction, shall be an amount equal to the greater of: a. Four and one-half percent; or b. The difference of the following: 1. Nine and one-half percent; LESS 2. The lesser of the following: (i) The general retail state sales tax rate levied pursuant to Section 40-23-2(1); or (ii) Four percent; LESS 3. The lesser of the following: (i) The general county sales tax rate levied pursuant to Section 40-12-4; or (ii) One percent. (d) Upon any change in rates referenced in subsection (c) that are used to calculate the county sales and use tax rate, the revenue commissioner shall recalculate the county sales and use tax rates in subsection (c) and publish notice of the new rate adjustment. (e) The county commission shall certify by resolution the county sales and use tax rates levied by this section, including any recalculations provided by subsection (d). (f) As used in this subpart, “sales and use tax” means the same type of tax imposed by Section 40-23-2(1). This tax shall apply to the same persons and sales to which that subdivision applies. (g) Machinery and equipment subject to the sales tax levied by Section 40-23-37 shall be exempt from the tax levied by this section. (h)(1) The proceeds of this tax shall be deposited into the Enhance Elmore Fund. (2) The county commission shall appropriate the proceeds of this tax as follows: a. Ninety percent for infrastructure. b. Ten percent for economic development.

LESS 3. The lesser of the following: (i) The general county sales tax rate levied pursuant to Section 40-12-4; or (ii) One percent; LESS 4. The general retail sales tax rate levied by a municipality in the incorporated area or police jurisdiction. b. If the calculation from paragraph a. results in a negative number, no county sales or use tax shall be levied by this section in that area. (2) The rate for unincorporated areas of the county, not to include any police jurisdiction, shall be an amount equal to the greater of: a. Four and one-half percent; or b. The difference of the following: 1. Nine and one-half percent; LESS 2. The lesser of the following: (i) The general retail state sales tax rate levied pursuant to Section 40-23-2(1); or (ii) Four percent; LESS 3. The lesser of the following: (i) The general county sales tax rate levied pursuant to Section 40-12-4; or (ii) One percent. (d) Upon any change in rates referenced in subsection (c) that are used to calculate the county sales and use tax rate, the revenue commissioner shall recalculate the county sales and use tax rates in subsection (c) and publish notice of the new rate adjustment. (e) The county commission shall certify by resolution the county sales and use tax rates levied by this section, including any recalculations provided by subsection (d). (f) As used in this subpart, “sales and use tax” means the same type of tax imposed by Section 40-23-2(1). This tax shall apply to the same persons and sales to which that subdivision applies. (g) Machinery and equipment subject to the sales tax levied by Section 40-23-37 shall be exempt from the tax levied by this section. (h)(1) The proceeds of this tax shall be deposited into the Enhance Elmore Fund. (2) The county commission shall appropriate the proceeds of this tax as follows: a. Ninety percent for infrastructure. b. Ten percent for economic development.

3. The lesser of the following: (i) The general county sales tax rate levied pursuant to Section 40-12-4; or (ii) One percent; LESS 4. The general retail sales tax rate levied by a municipality in the incorporated area or police jurisdiction. b. If the calculation from paragraph a. results in a negative number, no county sales or use tax shall be levied by this section in that area. (2) The rate for unincorporated areas of the county, not to include any police jurisdiction, shall be an amount equal to the greater of: a. Four and one-half percent; or b. The difference of the following: 1. Nine and one-half percent; LESS 2. The lesser of the following: (i) The general retail state sales tax rate levied pursuant to Section 40-23-2(1); or (ii) Four percent; LESS 3. The lesser of the following: (i) The general county sales tax rate levied pursuant to Section 40-12-4; or (ii) One percent. (d) Upon any change in rates referenced in subsection (c) that are used to calculate the county sales and use tax rate, the revenue commissioner shall recalculate the county sales and use tax rates in subsection (c) and publish notice of the new rate adjustment. (e) The county commission shall certify by resolution the county sales and use tax rates levied by this section, including any recalculations provided by subsection (d). (f) As used in this subpart, “sales and use tax” means the same type of tax imposed by Section 40-23-2(1). This tax shall apply to the same persons and sales to which that subdivision applies. (g) Machinery and equipment subject to the sales tax levied by Section 40-23-37 shall be exempt from the tax levied by this section. (h)(1) The proceeds of this tax shall be deposited into the Enhance Elmore Fund. (2) The county commission shall appropriate the proceeds of this tax as follows: a. Ninety percent for infrastructure. b. Ten percent for economic development.

(i) The general county sales tax rate levied pursuant to Section 40-12-4; or (ii) One percent; LESS 4. The general retail sales tax rate levied by a municipality in the incorporated area or police jurisdiction. b. If the calculation from paragraph a. results in a negative number, no county sales or use tax shall be levied by this section in that area. (2) The rate for unincorporated areas of the county, not to include any police jurisdiction, shall be an amount equal to the greater of: a. Four and one-half percent; or b. The difference of the following: 1. Nine and one-half percent; LESS 2. The lesser of the following: (i) The general retail state sales tax rate levied pursuant to Section 40-23-2(1); or (ii) Four percent; LESS 3. The lesser of the following: (i) The general county sales tax rate levied pursuant to Section 40-12-4; or (ii) One percent. (d) Upon any change in rates referenced in subsection (c) that are used to calculate the county sales and use tax rate, the revenue commissioner shall recalculate the county sales and use tax rates in subsection (c) and publish notice of the new rate adjustment. (e) The county commission shall certify by resolution the county sales and use tax rates levied by this section, including any recalculations provided by subsection (d). (f) As used in this subpart, “sales and use tax” means the same type of tax imposed by Section 40-23-2(1). This tax shall apply to the same persons and sales to which that subdivision applies. (g) Machinery and equipment subject to the sales tax levied by Section 40-23-37 shall be exempt from the tax levied by this section. (h)(1) The proceeds of this tax shall be deposited into the Enhance Elmore Fund. (2) The county commission shall appropriate the proceeds of this tax as follows: a. Ninety percent for infrastructure. b. Ten percent for economic development.

(ii) One percent; LESS 4. The general retail sales tax rate levied by a municipality in the incorporated area or police jurisdiction. b. If the calculation from paragraph a. results in a negative number, no county sales or use tax shall be levied by this section in that area. (2) The rate for unincorporated areas of the county, not to include any police jurisdiction, shall be an amount equal to the greater of: a. Four and one-half percent; or b. The difference of the following: 1. Nine and one-half percent; LESS 2. The lesser of the following: (i) The general retail state sales tax rate levied pursuant to Section 40-23-2(1); or (ii) Four percent; LESS 3. The lesser of the following: (i) The general county sales tax rate levied pursuant to Section 40-12-4; or (ii) One percent. (d) Upon any change in rates referenced in subsection (c) that are used to calculate the county sales and use tax rate, the revenue commissioner shall recalculate the county sales and use tax rates in subsection (c) and publish notice of the new rate adjustment. (e) The county commission shall certify by resolution the county sales and use tax rates levied by this section, including any recalculations provided by subsection (d). (f) As used in this subpart, “sales and use tax” means the same type of tax imposed by Section 40-23-2(1). This tax shall apply to the same persons and sales to which that subdivision applies. (g) Machinery and equipment subject to the sales tax levied by Section 40-23-37 shall be exempt from the tax levied by this section. (h)(1) The proceeds of this tax shall be deposited into the Enhance Elmore Fund. (2) The county commission shall appropriate the proceeds of this tax as follows: a. Ninety percent for infrastructure. b. Ten percent for economic development.

LESS 4. The general retail sales tax rate levied by a municipality in the incorporated area or police jurisdiction. b. If the calculation from paragraph a. results in a negative number, no county sales or use tax shall be levied by this section in that area. (2) The rate for unincorporated areas of the county, not to include any police jurisdiction, shall be an amount equal to the greater of: a. Four and one-half percent; or b. The difference of the following: 1. Nine and one-half percent; LESS 2. The lesser of the following: (i) The general retail state sales tax rate levied pursuant to Section 40-23-2(1); or (ii) Four percent; LESS 3. The lesser of the following: (i) The general county sales tax rate levied pursuant to Section 40-12-4; or (ii) One percent. (d) Upon any change in rates referenced in subsection (c) that are used to calculate the county sales and use tax rate, the revenue commissioner shall recalculate the county sales and use tax rates in subsection (c) and publish notice of the new rate adjustment. (e) The county commission shall certify by resolution the county sales and use tax rates levied by this section, including any recalculations provided by subsection (d). (f) As used in this subpart, “sales and use tax” means the same type of tax imposed by Section 40-23-2(1). This tax shall apply to the same persons and sales to which that subdivision applies. (g) Machinery and equipment subject to the sales tax levied by Section 40-23-37 shall be exempt from the tax levied by this section. (h)(1) The proceeds of this tax shall be deposited into the Enhance Elmore Fund. (2) The county commission shall appropriate the proceeds of this tax as follows: a. Ninety percent for infrastructure. b. Ten percent for economic development.

4. The general retail sales tax rate levied by a municipality in the incorporated area or police jurisdiction. b. If the calculation from paragraph a. results in a negative number, no county sales or use tax shall be levied by this section in that area. (2) The rate for unincorporated areas of the county, not to include any police jurisdiction, shall be an amount equal to the greater of: a. Four and one-half percent; or b. The difference of the following: 1. Nine and one-half percent; LESS 2. The lesser of the following: (i) The general retail state sales tax rate levied pursuant to Section 40-23-2(1); or (ii) Four percent; LESS 3. The lesser of the following: (i) The general county sales tax rate levied pursuant to Section 40-12-4; or (ii) One percent. (d) Upon any change in rates referenced in subsection (c) that are used to calculate the county sales and use tax rate, the revenue commissioner shall recalculate the county sales and use tax rates in subsection (c) and publish notice of the new rate adjustment. (e) The county commission shall certify by resolution the county sales and use tax rates levied by this section, including any recalculations provided by subsection (d). (f) As used in this subpart, “sales and use tax” means the same type of tax imposed by Section 40-23-2(1). This tax shall apply to the same persons and sales to which that subdivision applies. (g) Machinery and equipment subject to the sales tax levied by Section 40-23-37 shall be exempt from the tax levied by this section. (h)(1) The proceeds of this tax shall be deposited into the Enhance Elmore Fund. (2) The county commission shall appropriate the proceeds of this tax as follows: a. Ninety percent for infrastructure. b. Ten percent for economic development.

b. If the calculation from paragraph a. results in a negative number, no county sales or use tax shall be levied by this section in that area. (2) The rate for unincorporated areas of the county, not to include any police jurisdiction, shall be an amount equal to the greater of: a. Four and one-half percent; or b. The difference of the following: 1. Nine and one-half percent; LESS 2. The lesser of the following: (i) The general retail state sales tax rate levied pursuant to Section 40-23-2(1); or (ii) Four percent; LESS 3. The lesser of the following: (i) The general county sales tax rate levied pursuant to Section 40-12-4; or (ii) One percent. (d) Upon any change in rates referenced in subsection (c) that are used to calculate the county sales and use tax rate, the revenue commissioner shall recalculate the county sales and use tax rates in subsection (c) and publish notice of the new rate adjustment. (e) The county commission shall certify by resolution the county sales and use tax rates levied by this section, including any recalculations provided by subsection (d). (f) As used in this subpart, “sales and use tax” means the same type of tax imposed by Section 40-23-2(1). This tax shall apply to the same persons and sales to which that subdivision applies. (g) Machinery and equipment subject to the sales tax levied by Section 40-23-37 shall be exempt from the tax levied by this section. (h)(1) The proceeds of this tax shall be deposited into the Enhance Elmore Fund. (2) The county commission shall appropriate the proceeds of this tax as follows: a. Ninety percent for infrastructure. b. Ten percent for economic development.

(2) The rate for unincorporated areas of the county, not to include any police jurisdiction, shall be an amount equal to the greater of: a. Four and one-half percent; or b. The difference of the following: 1. Nine and one-half percent; LESS 2. The lesser of the following: (i) The general retail state sales tax rate levied pursuant to Section 40-23-2(1); or (ii) Four percent; LESS 3. The lesser of the following: (i) The general county sales tax rate levied pursuant to Section 40-12-4; or (ii) One percent. (d) Upon any change in rates referenced in subsection (c) that are used to calculate the county sales and use tax rate, the revenue commissioner shall recalculate the county sales and use tax rates in subsection (c) and publish notice of the new rate adjustment. (e) The county commission shall certify by resolution the county sales and use tax rates levied by this section, including any recalculations provided by subsection (d). (f) As used in this subpart, “sales and use tax” means the same type of tax imposed by Section 40-23-2(1). This tax shall apply to the same persons and sales to which that subdivision applies. (g) Machinery and equipment subject to the sales tax levied by Section 40-23-37 shall be exempt from the tax levied by this section. (h)(1) The proceeds of this tax shall be deposited into the Enhance Elmore Fund. (2) The county commission shall appropriate the proceeds of this tax as follows: a. Ninety percent for infrastructure. b. Ten percent for economic development.

a. Four and one-half percent; or b. The difference of the following: 1. Nine and one-half percent; LESS 2. The lesser of the following: (i) The general retail state sales tax rate levied pursuant to Section 40-23-2(1); or (ii) Four percent; LESS 3. The lesser of the following: (i) The general county sales tax rate levied pursuant to Section 40-12-4; or (ii) One percent. (d) Upon any change in rates referenced in subsection (c) that are used to calculate the county sales and use tax rate, the revenue commissioner shall recalculate the county sales and use tax rates in subsection (c) and publish notice of the new rate adjustment. (e) The county commission shall certify by resolution the county sales and use tax rates levied by this section, including any recalculations provided by subsection (d). (f) As used in this subpart, “sales and use tax” means the same type of tax imposed by Section 40-23-2(1). This tax shall apply to the same persons and sales to which that subdivision applies. (g) Machinery and equipment subject to the sales tax levied by Section 40-23-37 shall be exempt from the tax levied by this section. (h)(1) The proceeds of this tax shall be deposited into the Enhance Elmore Fund. (2) The county commission shall appropriate the proceeds of this tax as follows: a. Ninety percent for infrastructure. b. Ten percent for economic development.

b. The difference of the following: 1. Nine and one-half percent; LESS 2. The lesser of the following: (i) The general retail state sales tax rate levied pursuant to Section 40-23-2(1); or (ii) Four percent; LESS 3. The lesser of the following: (i) The general county sales tax rate levied pursuant to Section 40-12-4; or (ii) One percent. (d) Upon any change in rates referenced in subsection (c) that are used to calculate the county sales and use tax rate, the revenue commissioner shall recalculate the county sales and use tax rates in subsection (c) and publish notice of the new rate adjustment. (e) The county commission shall certify by resolution the county sales and use tax rates levied by this section, including any recalculations provided by subsection (d). (f) As used in this subpart, “sales and use tax” means the same type of tax imposed by Section 40-23-2(1). This tax shall apply to the same persons and sales to which that subdivision applies. (g) Machinery and equipment subject to the sales tax levied by Section 40-23-37 shall be exempt from the tax levied by this section. (h)(1) The proceeds of this tax shall be deposited into the Enhance Elmore Fund. (2) The county commission shall appropriate the proceeds of this tax as follows: a. Ninety percent for infrastructure. b. Ten percent for economic development.

1. Nine and one-half percent; LESS 2. The lesser of the following: (i) The general retail state sales tax rate levied pursuant to Section 40-23-2(1); or (ii) Four percent; LESS 3. The lesser of the following: (i) The general county sales tax rate levied pursuant to Section 40-12-4; or (ii) One percent. (d) Upon any change in rates referenced in subsection (c) that are used to calculate the county sales and use tax rate, the revenue commissioner shall recalculate the county sales and use tax rates in subsection (c) and publish notice of the new rate adjustment. (e) The county commission shall certify by resolution the county sales and use tax rates levied by this section, including any recalculations provided by subsection (d). (f) As used in this subpart, “sales and use tax” means the same type of tax imposed by Section 40-23-2(1). This tax shall apply to the same persons and sales to which that subdivision applies. (g) Machinery and equipment subject to the sales tax levied by Section 40-23-37 shall be exempt from the tax levied by this section. (h)(1) The proceeds of this tax shall be deposited into the Enhance Elmore Fund. (2) The county commission shall appropriate the proceeds of this tax as follows: a. Ninety percent for infrastructure. b. Ten percent for economic development.

LESS 2. The lesser of the following: (i) The general retail state sales tax rate levied pursuant to Section 40-23-2(1); or (ii) Four percent; LESS 3. The lesser of the following: (i) The general county sales tax rate levied pursuant to Section 40-12-4; or (ii) One percent. (d) Upon any change in rates referenced in subsection (c) that are used to calculate the county sales and use tax rate, the revenue commissioner shall recalculate the county sales and use tax rates in subsection (c) and publish notice of the new rate adjustment. (e) The county commission shall certify by resolution the county sales and use tax rates levied by this section, including any recalculations provided by subsection (d). (f) As used in this subpart, “sales and use tax” means the same type of tax imposed by Section 40-23-2(1). This tax shall apply to the same persons and sales to which that subdivision applies. (g) Machinery and equipment subject to the sales tax levied by Section 40-23-37 shall be exempt from the tax levied by this section. (h)(1) The proceeds of this tax shall be deposited into the Enhance Elmore Fund. (2) The county commission shall appropriate the proceeds of this tax as follows: a. Ninety percent for infrastructure. b. Ten percent for economic development.

2. The lesser of the following: (i) The general retail state sales tax rate levied pursuant to Section 40-23-2(1); or (ii) Four percent; LESS 3. The lesser of the following: (i) The general county sales tax rate levied pursuant to Section 40-12-4; or (ii) One percent. (d) Upon any change in rates referenced in subsection (c) that are used to calculate the county sales and use tax rate, the revenue commissioner shall recalculate the county sales and use tax rates in subsection (c) and publish notice of the new rate adjustment. (e) The county commission shall certify by resolution the county sales and use tax rates levied by this section, including any recalculations provided by subsection (d). (f) As used in this subpart, “sales and use tax” means the same type of tax imposed by Section 40-23-2(1). This tax shall apply to the same persons and sales to which that subdivision applies. (g) Machinery and equipment subject to the sales tax levied by Section 40-23-37 shall be exempt from the tax levied by this section. (h)(1) The proceeds of this tax shall be deposited into the Enhance Elmore Fund. (2) The county commission shall appropriate the proceeds of this tax as follows: a. Ninety percent for infrastructure. b. Ten percent for economic development.

(i) The general retail state sales tax rate levied pursuant to Section 40-23-2(1); or (ii) Four percent; LESS 3. The lesser of the following: (i) The general county sales tax rate levied pursuant to Section 40-12-4; or (ii) One percent. (d) Upon any change in rates referenced in subsection (c) that are used to calculate the county sales and use tax rate, the revenue commissioner shall recalculate the county sales and use tax rates in subsection (c) and publish notice of the new rate adjustment. (e) The county commission shall certify by resolution the county sales and use tax rates levied by this section, including any recalculations provided by subsection (d). (f) As used in this subpart, “sales and use tax” means the same type of tax imposed by Section 40-23-2(1). This tax shall apply to the same persons and sales to which that subdivision applies. (g) Machinery and equipment subject to the sales tax levied by Section 40-23-37 shall be exempt from the tax levied by this section. (h)(1) The proceeds of this tax shall be deposited into the Enhance Elmore Fund. (2) The county commission shall appropriate the proceeds of this tax as follows: a. Ninety percent for infrastructure. b. Ten percent for economic development.

(ii) Four percent; LESS 3. The lesser of the following: (i) The general county sales tax rate levied pursuant to Section 40-12-4; or (ii) One percent. (d) Upon any change in rates referenced in subsection (c) that are used to calculate the county sales and use tax rate, the revenue commissioner shall recalculate the county sales and use tax rates in subsection (c) and publish notice of the new rate adjustment. (e) The county commission shall certify by resolution the county sales and use tax rates levied by this section, including any recalculations provided by subsection (d). (f) As used in this subpart, “sales and use tax” means the same type of tax imposed by Section 40-23-2(1). This tax shall apply to the same persons and sales to which that subdivision applies. (g) Machinery and equipment subject to the sales tax levied by Section 40-23-37 shall be exempt from the tax levied by this section. (h)(1) The proceeds of this tax shall be deposited into the Enhance Elmore Fund. (2) The county commission shall appropriate the proceeds of this tax as follows: a. Ninety percent for infrastructure. b. Ten percent for economic development.

LESS 3. The lesser of the following: (i) The general county sales tax rate levied pursuant to Section 40-12-4; or (ii) One percent. (d) Upon any change in rates referenced in subsection (c) that are used to calculate the county sales and use tax rate, the revenue commissioner shall recalculate the county sales and use tax rates in subsection (c) and publish notice of the new rate adjustment. (e) The county commission shall certify by resolution the county sales and use tax rates levied by this section, including any recalculations provided by subsection (d). (f) As used in this subpart, “sales and use tax” means the same type of tax imposed by Section 40-23-2(1). This tax shall apply to the same persons and sales to which that subdivision applies. (g) Machinery and equipment subject to the sales tax levied by Section 40-23-37 shall be exempt from the tax levied by this section. (h)(1) The proceeds of this tax shall be deposited into the Enhance Elmore Fund. (2) The county commission shall appropriate the proceeds of this tax as follows: a. Ninety percent for infrastructure. b. Ten percent for economic development.

3. The lesser of the following: (i) The general county sales tax rate levied pursuant to Section 40-12-4; or (ii) One percent. (d) Upon any change in rates referenced in subsection (c) that are used to calculate the county sales and use tax rate, the revenue commissioner shall recalculate the county sales and use tax rates in subsection (c) and publish notice of the new rate adjustment. (e) The county commission shall certify by resolution the county sales and use tax rates levied by this section, including any recalculations provided by subsection (d). (f) As used in this subpart, “sales and use tax” means the same type of tax imposed by Section 40-23-2(1). This tax shall apply to the same persons and sales to which that subdivision applies. (g) Machinery and equipment subject to the sales tax levied by Section 40-23-37 shall be exempt from the tax levied by this section. (h)(1) The proceeds of this tax shall be deposited into the Enhance Elmore Fund. (2) The county commission shall appropriate the proceeds of this tax as follows: a. Ninety percent for infrastructure. b. Ten percent for economic development.

(i) The general county sales tax rate levied pursuant to Section 40-12-4; or (ii) One percent. (d) Upon any change in rates referenced in subsection (c) that are used to calculate the county sales and use tax rate, the revenue commissioner shall recalculate the county sales and use tax rates in subsection (c) and publish notice of the new rate adjustment. (e) The county commission shall certify by resolution the county sales and use tax rates levied by this section, including any recalculations provided by subsection (d). (f) As used in this subpart, “sales and use tax” means the same type of tax imposed by Section 40-23-2(1). This tax shall apply to the same persons and sales to which that subdivision applies. (g) Machinery and equipment subject to the sales tax levied by Section 40-23-37 shall be exempt from the tax levied by this section. (h)(1) The proceeds of this tax shall be deposited into the Enhance Elmore Fund. (2) The county commission shall appropriate the proceeds of this tax as follows: a. Ninety percent for infrastructure. b. Ten percent for economic development.

(ii) One percent. (d) Upon any change in rates referenced in subsection (c) that are used to calculate the county sales and use tax rate, the revenue commissioner shall recalculate the county sales and use tax rates in subsection (c) and publish notice of the new rate adjustment. (e) The county commission shall certify by resolution the county sales and use tax rates levied by this section, including any recalculations provided by subsection (d). (f) As used in this subpart, “sales and use tax” means the same type of tax imposed by Section 40-23-2(1). This tax shall apply to the same persons and sales to which that subdivision applies. (g) Machinery and equipment subject to the sales tax levied by Section 40-23-37 shall be exempt from the tax levied by this section. (h)(1) The proceeds of this tax shall be deposited into the Enhance Elmore Fund. (2) The county commission shall appropriate the proceeds of this tax as follows: a. Ninety percent for infrastructure. b. Ten percent for economic development.

(d) Upon any change in rates referenced in subsection (c) that are used to calculate the county sales and use tax rate, the revenue commissioner shall recalculate the county sales and use tax rates in subsection (c) and publish notice of the new rate adjustment. (e) The county commission shall certify by resolution the county sales and use tax rates levied by this section, including any recalculations provided by subsection (d). (f) As used in this subpart, “sales and use tax” means the same type of tax imposed by Section 40-23-2(1). This tax shall apply to the same persons and sales to which that subdivision applies. (g) Machinery and equipment subject to the sales tax levied by Section 40-23-37 shall be exempt from the tax levied by this section. (h)(1) The proceeds of this tax shall be deposited into the Enhance Elmore Fund. (2) The county commission shall appropriate the proceeds of this tax as follows: a. Ninety percent for infrastructure. b. Ten percent for economic development.

(e) The county commission shall certify by resolution the county sales and use tax rates levied by this section, including any recalculations provided by subsection (d). (f) As used in this subpart, “sales and use tax” means the same type of tax imposed by Section 40-23-2(1). This tax shall apply to the same persons and sales to which that subdivision applies. (g) Machinery and equipment subject to the sales tax levied by Section 40-23-37 shall be exempt from the tax levied by this section. (h)(1) The proceeds of this tax shall be deposited into the Enhance Elmore Fund. (2) The county commission shall appropriate the proceeds of this tax as follows: a. Ninety percent for infrastructure. b. Ten percent for economic development.

(f) As used in this subpart, “sales and use tax” means the same type of tax imposed by Section 40-23-2(1). This tax shall apply to the same persons and sales to which that subdivision applies.

(g) Machinery and equipment subject to the sales tax levied by Section 40-23-37 shall be exempt from the tax levied by this section.

(h)(1) The proceeds of this tax shall be deposited into the Enhance Elmore Fund. (2) The county commission shall appropriate the proceeds of this tax as follows: a. Ninety percent for infrastructure. b. Ten percent for economic development.

(2) The county commission shall appropriate the proceeds of this tax as follows:

a. Ninety percent for infrastructure.

b. Ten percent for economic development.
Ala. Code § 45-19-236 — Alabama Code / Title 45 / Chapter 19 / Section 45-19-236
Section 45-19-236 Minimum Qualifications for Sheriff; Continuing Education
Status: in_force

(a)(1) On or after May 12, 2016, a person qualifying for election to the office of sheriff in Coosa County or any person appointed to serve as a sheriff shall meet all of the following minimum qualifications, in addition to any other qualifications required by law:

a. The person is a citizen of the United States.

b. The person has been a resident of the county for at least one year immediately prior to the qualification date.

c. The person is qualified as an elector pursuant to state and federal law and the person has been registered to vote in the county at least one year immediately prior to qualifying.

d. The person has been awarded a high school diploma or a GED equivalence.

e. The person is 21 years of age or older prior to qualifying.

f. The person has one year of prior service as a law enforcement officer having the power of arrest.

g. The person has never been convicted of a felony.

(2) Upon election, the Sheriff of Coosa County shall attend annually a minimum of 12 hours of continuing education approved by the Alabama Sheriff’s Association or the National Sheriff’s Association.

(b) This section shall not apply to or affect a supernumerary sheriff.
Ala. Code § 45-36-245 — Alabama Code / Title 45 / Chapter 36 / Section 45-36-245
Section 45-36-245 Levy of Tax; Exemptions; Payment; Recordkeeping; Disposition of Funds
Status: in_force

(a) In addition to all other taxes imposed by law, the Jackson County Commission is hereby authorized to levy a privilege or license tax in an amount not to exceed two percent against every person engaging in Jackson County in the business of renting or furnishing any room or rooms, lodging, or accommodations, to any transient in any hotel, motel, inn, tourist court, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients for a consideration. The tax shall be levied upon the charge for such rooms, lodgings, or accommodations, including the charge for use of rental of personal property and services furnished in such room or rooms.

(b) There are exempted from the tax authorized by this section and from the computation of the amount of the tax levied or payable hereunder the following: Charges for property sold or services furnished which are required to be included in the tax levied by the state sales tax act; charges for the rental of rooms, lodgings, or accommodations to a person for a period of 30 continuous days or more.

(c)(1) The taxes authorized by this section, except as otherwise provided herein, shall, if levied, be due and payable to the State Department of Revenue on or before the 20th day of the month next succeeding the month in which the tax accrues. On or before the 20th day of each month after October 1, 1987, every person on whom the tax is levied by this section shall render to the Department of Revenue on a form prescribed by the department, a true and correct statement showing the gross proceeds of the business subject to the tax for the then preceding month, together with such other information as the Department of Revenue may demand and require; and at the time of making such monthly report the taxpayer shall compute and pay to the Department of Revenue the amount of taxes shown to be due; provided, however, that any person subject to the tax who conducts any business on a credit basis may defer reporting and paying the tax until after the person has received payment for the items, articles, or accommodations furnished; and in the event he or she so defers reporting and paying any such taxes he or she shall thereafter include in each monthly report all credit collections made during the then preceding month and shall pay the amount of taxes computed thereon at the time of filing such report.

(2) It shall be the duty of every person engaged or continuing in any business subject to the taxes which may be levied by this section to keep and preserve suitable records of the gross proceeds of such business and such other books or accounts as may be necessary to determine the amount of tax for which he or she is liable under the provisions of this section. Such records shall be kept and preserved for a period of two years and shall be open for examination at any time by the State Department of Revenue or by any duly authorized agent, deputy, or employees of the department.

(3) Any person who fails to pay any tax levied by this section within the time required by this section shall pay in addition to the tax a penalty of 10 percent of the amount of tax due, together with interest thereon from the date on which the tax became due and payable at the rate due and payable on the state lodgings tax, such penalty and interest to be assessed and collected as a part of the tax; provided, however, that the State Department of Revenue, if good and sufficient reason be shown, may waive or remit the penalty or any portion thereof.

(d) All provisions of the state lodging tax statutes with respect to payment, assessment, and collection of the state lodging tax, making of reports, and keeping and preserving records with respect thereto; the promulgation of rules and regulations with respect to the state lodging tax; and the administration and enforcement of the state lodging tax statutes, which are not inconsistent with this section when applied to the tax authorized by this section, shall apply to the county if such tax is levied. The Commissioner of Revenue and the State Department of Revenue shall have and exercise the same powers, duties, and obligations with respect to any county tax levied pursuant to this section as are imposed on the commissioner and the department, respectively, by the state lodging tax statutes. All provisions of the state lodging tax statutes that may be made applicable to this section to the county tax herein authorized and to the administration of this section are incorporated herein by reference and made a part hereof as if fully set forth herein.

(e) None of this section shall be applied in such manner as to violate the Commerce Clause of the Constitution of Alabama. Should any provision of this section be held invalid, the invalidity thereof shall not affect the remaining provisions of this section.

(f) The State Department of Revenue, if the tax herein authorized is levied, shall charge Jackson County for collecting any county tax so levied, an amount or percentage of total collections not to exceed 10 percent of the total amount of tax collected hereunder. Such charge for collecting the tax for the county may be deducted each month from the proceeds of the tax before certifying the amount thereof due Jackson County Treasurer for that month.

(g) If the tax herein authorized is levied, the county commission, in its discretion, may first give up to one cent ($.01) of the net proceeds of such tax to the Scottsboro-Jackson County Heritage Center. The county treasurer shall then deposit the remaining net proceeds of the lodging tax collected hereunder to the account of the Scottsboro-Jackson County Chamber of Commerce for the promotion of tourism.
Ala. Code § 45-22-140 — Alabama Code / Title 45 / Chapter 22 / Section 45-22-140
Section 45-22-140 Forest Fire Protection
Status: reserved

(a) The county governing body of Cullman County is authorized, when the need exists, to provide protection against forest fires in Cullman County by participating in the Alabama Forestry Commission’s fire protection program in the manner hereinafter specified.

(b)(l) After the Cullman County governing body has determined that such a need does exist in Cullman County, the governing body may, in the manner hereinafter specified, provide for a financial charge or tax to be paid by the owners of forest land located in Cullman County for the use of land for timber growing purposes amounting to the whole or any part of the cost of such fire protection program, but not in excess of fifteen cents ($0.15) per acre, provided such financial charge or tax is not greater than the benefit accruing to such forest land due to the availability of such fire protection.

(2) “Forest lands” as used in this section, shall mean any land which supports a forest growth, or which under prevailing natural and economic conditions may be expected to support such a growth in the future, or which is being used or reserved for any forest purpose. “Forest land” as used in this section shall not include any lands primarily used for residential purposes nor shall it include any publicly owned lands.

(c) The need for such a financial charge or tax to provide forest fire protection within the county shall be determined by the county governing body after a public hearing is held thereon. Notice of such public hearing shall be given by the county governing body for a period of two consecutive weeks by advertisement in a newspaper of general circulation in Cullman County. Such advertisement shall indicate the date, time, and place of the hearing, the manner proposed to finance such fire protection program, and the part of the cost of such program that is proposed to be paid by the owners of forest lands. Any person owning forest land in Cullman County may appear in person or by attorney at such time and place and make defense against such financial charge or tax or the amount thereof. After such hearing the county governing body shall determine the amount of such financial charge or tax and enter on the minutes of the governing body an order fixing such financial charge or tax.

(d) Any such financial charge or tax fixed as provided in subsection (c) shall be payable at the same time and in the same manner as county taxes and the owners of the forest lands shall make report of same to the Tax Assessor of Cullman County at the time fixed by law for making return of the property of such property owner. Financial charges or taxes levied shall constitute a lien on the property against which they are charged or taxed in case of default in the payment of such financial charge or tax the land may be sold in the same manner and under the same conditions that lands are sold for the satisfaction of liens for county ad valorem taxes and redemption from such sale may be effected in the same manner as is provided by law for redemption where land is sold for nonpayment of ad valorem taxes.

(e) The county governing body of Cullman County is authorized to appoint agents and delegate authority to individuals to search out forest lands in Cullman County, determine the area and owners thereof, and report same to the Tax Assessor of Cullman County who shall be authorized, after notice by certified mail to such owners, and hearing before the county governing body if so requested by such owners, to place the financial charge or tax against the forest lands as may be determined by the report of such agents or the determination of the county governing body.

(f) All monies accruing to Cullman County shall be placed in the general fund of the county and shall only be spent by the county governing body in participating in the Alabama Forestry Commission’s forest fire protection program in Cullman County.
Ala. Code § 45-11-231.04 — Alabama Code / Title 45 / Chapter 11 / Section 45-11-231.04
Section 45-11-231.04 Merit System Board - Creation; Composition; Oath
Status: in_force

(a) There is created a merit system board for the office of the Sheriff of Chilton County, which shall become effective February 27, 2002, and shall be composed of three members appointed as follows:

(1) One member appointed by the Chilton County Commission.

(2) One member appointed by the Chilton County Sheriff.

(3) One member appointed by agreement of the Chilton County Commission and the Chilton County Sheriff.

(b) The original members shall serve for terms of one, two, and four years, as determined by the drawing of lots. Thereafter, all members shall serve for a period of four years. No person shall be appointed to the board unless he or she is a resident and qualified elector of Chilton County and over the age of 21 years.

(c) Members of the board shall take the constitutional oath of office, which shall be filed in the office of the probate judge. Vacancies on the board shall be filled for the unexpired term of the vacant position in the same manner as original appointments. The members of the board shall elect a chair and secretary from among their members. Any member of the board who becomes a candidate for, or is elected or appointed to, another public office of profit must vacate his or her office as a member of the board. No board member shall be an elected official, appointed employee, or employee of the county or any municipal government.

(d) Each member of the board shall serve without pay.
Ala. Code § 45-17-232 — Alabama Code / Title 45 / Chapter 17 / Section 45-17-232
Section 45-17-232 Day Reporting System
Status: in_force

(a) This section shall be applicable only in Colbert County.

(b) Any person who has been committed to the county jail in Colbert County under a criminal sentence imposed by the Circuit or District Court of Colbert County, and who has been released on a suspended sentence shall report to the probation office of Colbert County. The probation officer at his or her discretion shall require the person to report at regular intervals, for the sole purpose of the collection of court costs, fines, and other penalties and fees assessed against the convicted person by the probation officer.

(c) The probation officers of Colbert County, Alabama, shall remit fines, assessments, court costs, and restitution assessed against the persons to the Colbert County Circuit Clerk. The probation officers shall be allowed to charge the convicted persons a day reporting fee of 20 percent of the net weekly income of the person and may charge a minimum of ten dollars ($10) per reporting for the service. For the purposes of this section, the term “net income” shall be defined as total salaries, wages, and other compensation received by a person committed to a jail in Colbert County for work performed while the person is serving a suspended sentence, less all sums withheld for federal income tax, state income tax, taxes paid by an employee under the Federal Insurance Contributions Act, group insurance, and union dues. The court having jurisdiction of the case, as a condition to releasing a prisoner, may require that the prisoner establish a payroll deduction for the payment of any sums due pursuant to this section.

(d)(1) The day reporting fee shall be distributed by the probation officers as follows:

a. One-half of the fee to the probation officer of Colbert County. The fees distributed to the probation office shall be deposited to a separate fund to be known as “The Colbert County Probation Officers Criminal Justice Fund.”

b. One-half of the fees shall be distributed to the Presiding Judge of the Colbert County Circuit Court. The fees distributed to the presiding judge shall be deposited to a separate fund to be known as the “Judges’ Work Release and Criminal Justice Fund.”

(2) The funds shall be used by probation officers and judges for education, travel, equipment, and other expenses incurred by them in the exercise of their duties and for the improvement in the criminal justice system.

(3) Any person who has been ordered to attend a day reporting system by the appropriate judge and who fails to abide by the order and fails to report pursuant to the court order shall be considered in violation of the suspended sentence, and shall be subject to having the suspended sentence revoked by the court upon application to the court by the probation officer. Further, nothing in this section shall interfere with or prevent the exercise by any court of Alabama of its power to punish for contempt.

(e) The procedures described in this section shall be cumulative and in addition to all other bail and release procedures provided by law.
Ala. Code § 45-37A-52.53 — Alabama Code / Title 45 / Chapter 37A / Section 45-37A-52.53
Section 45-37A-52.53 Eligibility
Status: in_force

Council members shall be qualified electors of the city, at least 21 years of age at the time of their election, and shall hold no other public office except that of notary public or member of the national guard or naval or military reserve. If a council member shall cease to possess any of these qualifications or shall be convicted of crime involving moral turpitude, his or her office shall immediately become vacant.
Ala. Code § 45-19-80.10 — Alabama Code / Title 45 / Chapter 19 / Section 45-19-80.10
Section 45-19-80.10 Additional Booking Fee in Certain Cases
Status: in_force

(a) In Coosa County, a booking fee in the amount of thirty dollars ($30) shall be assessed against and collected from each person booked or incarcerated into the Coosa County Jail and subsequently convicted. The fee assessed pursuant to this section shall be in addition to any fines, court costs, or other charges imposed.

(b) The booking fee imposed by this section shall be assessed against a defendant upon conviction by a court of law where the defendant is convicted. The clerk of the court shall enter the amount of the fee as provided in this section on the docket sheet and shall collect the fee in the same manner and the same time as court costs. Notwithstanding the foregoing, the fee shall not be deemed a court cost based on collection by the clerk.

(c) If the defendant has his or her sentence commuted to time served, the booking fee shall be waived.

(d) The revenues derived from the booking fee shall be distributed as follows: Twenty dollars ($20) of the fee shall be distributed to the Coosa County Sheriff’s Department Law Enforcement Fund and ten dollars ($10) of the fee shall be distributed to the General Fund of Coosa County to be used by the Coosa County Commission for operation of the county jail.

(e) Any revenues derived from this section shall be in addition to other funding sources for the Coosa County Sheriff’s Office and the Coosa County Commission and shall not reduce or replace any funding from any other sources.
Ala. Code § 45-49-120.01 — Alabama Code / Title 45 / Chapter 49 / Section 45-49-120.01
Section 45-49-120.01 Unclassified Service
Status: in_force

The following shall be in the unclassified service:

(1) Officials elected by popular vote and, in case of death, resignation, or removal, their legal substitute.

(2) Where by present law official duties of any officer mentioned in subdivision (1) are or may be performed by a chief assistant appointed by him or her, such chief assistant.

(3) Principals, supervisors, teachers, and instructors in the public schools engaged in teaching or supervising teaching, or both, and all employees of the Mobile County School Board.

(4) The personnel director provided for by this part.

(5) Independent contractors receiving their remuneration from public funds under contracts awarded by competitive bidding.

(6) Persons in the “classified service” within the meaning of and subject to the State Merit System under any present or future law, and so long as any such law remains effective.

(7) Common laborers not engaged in regular employment.

(8) Attorneys, physicians, surgeons, and dentists employed in their professional capacities.

(9) The judge of any court.

(10) Members of boards who are not employed on a full time basis and are not required to devote their services exclusively to such counties and cities therein.

(11) Any person whose employment is subject to the approval of the United States government or of any agency thereof.
Ala. Code § 45-51-121.06 — Alabama Code / Title 45 / Chapter 51 / Section 45-51-121.06
Section 45-51-121.06 Personnel Appeals Board
Status: in_force

(a) The county commission shall create an appeals board separate and apart from the county commission for the purpose of hearing all appeals from final employee actions by the county and as requested by the affected employee. The appeals board shall consist of three members elected by vote of a majority of the county commission at any regularly or specially scheduled county commission meeting.

(b) The appeals board members shall be residents of and qualified voters of Montgomery County during their tenure. A member may not be a county employee or board member or a blood relative, as defined by the state Merit System, of a county employee.

(c) Each appeals board member shall be appointed for a three-year term, unless filling an unexpired term, and may be reappointed. However, the first appointed members shall serve staggered terms of three, two, and one years as determined by the county commission.

(d) The appeals board members shall elect a chair annually by a majority vote.

(e) The appeals board shall meet at least quarterly and at other times as determined by the chair.

(f) The county commission shall determine the compensation of the appeals board members and shall also provide the appeals board with office space and support staff as reasonably necessary.

(g) The county commission shall adopt the necessary rules, policies, and procedures for the operation of the appeals board.
Ala. Code § 45-26-242.01 — Alabama Code / Title 45 / Chapter 26 / Section 45-26-242.01
Section 45-26-242.01 Expense Allowance and Salary of Revenue Commissioner; Salary Increases
Status: in_force

(a) The revenue commissioner shall receive a base annual salary of one hundred twenty thousand dollars ($120,000) per year payable in the same manner and at the same time as other employees of the county. The salary provided by this subsection shall supersede any salary, expense allowance, or other compensation.

(b) Notwithstanding any other law, in addition to any other compensation provided to the revenue commissioner, the revenue commissioner shall continue to receive any cost-of-living or other salary increases granted to county employees or elected officials in the county and as approved by the county commission or any salary increases as otherwise granted and approved by the county commission.
Ala. Code § 45-10-244.01 — Alabama Code / Title 45 / Chapter 10 / Section 45-10-244.01
Section 45-10-244.01 Authorization of Levy of Sales Tax
Status: in_force

(a) The governing body of the county is hereby 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 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, 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, (not including, however, bonds or other evidences of debts or stocks, nor sales of material and supplies to any person for use in fulfilling a contract for the painting, repair, or reconditioning of vessels, ships, and other watercraft of over 50 tons burden) an amount not exceeding one percent of the gross proceeds of sales of the business, except where a different amount is expressly provided herein; provided, however, that any person engaging or continuing in business as a retailer and wholesaler or jobber shall pay the tax required on the gross proceeds of retail sales of such business at the rates specified when his or her books are kept so as to show separately the gross proceeds of sales of each business, and when his or her books are not kept he or she shall pay the tax as a retailer, on the gross sales of the business; and provided further, that where any used part of an automotive vehicle or a truck trailer, semitrailer, or house trailer is taken in trade, or in a series of trades, as a credit or part payment on the sale of a new or rebuilt part, the tax authorized to be levied herein shall be paid on the net difference, that is, the price of the new or used part sold less the credit for the used part taken in trade, provided, however, that this provision shall not be construed to include tires or batteries;

(2) Upon every person, firm, or corporation engaged or continuing within the county in the business of conducting or operating places of amusement or entertainment, billiard and pool rooms, bowling alleys, amusement devices, musical devices, theatres, opera houses, moving picture shows, vaudevilles, amusement parks, athletic contests, including wrestling matches, prize fights, boxing and wrestling exhibitions, football and baseball games (including athletic contests conducted by or under the auspices of any educational institution within this state, or any athletic association thereof, or other association whether such institution or association be denominational, a state, county, or a municipal institution or association or a state, county, or city school, or other institution, association, or school), skating rinks, race tracks, golf courses, or any other place at which any exhibition, display, amusement, or entertainment is offered to the public or place or places where an admission fee is charged, including public bathing places, public dance halls of every kind and description within the county, an amount not exceeding one percent of the gross receipts of any such business;

(3) Upon every person, firm, or corporation engaged or continuing within the county in the business of selling at retail machines used in mining, quarrying, compounding, processing, and manufacturing of tangible personal property an amount not exceeding one-half of one percent of the gross proceeds of the sale of such machines; provided that the term “machine” as herein used shall include machinery which is used for mining, quarrying, compounding, processing, or manufacturing tangible personal property and the parts of such machines, attachments, and replacements therefor, which are made or manufactured for use on or in the operation of such machines and which are necessary to the operation of such machines and are customarily so used;

(4) Upon every person, firm, or corporation engaged or continuing within the county in the business of selling at retail any automotive vehicle, truck, trailer, semitrailer, or house trailer, an amount not exceeding one-fourth of one percent of the gross proceeds of sale of the automotive vehicle, truck, trailer, semitrailer or house trailer; provided however, where a person subject to the tax provided for in this subsection withdraws from his or her stock in trade any automotive vehicle or truck, trailer, semitrailer, or house trailer for use by him or her or by his or her employee or agent in the operation of such business, there shall be paid, in lieu of the tax authorized to be levied herein, a fee of one dollar twenty-five cents ($1.25) per year or part thereof during which such automotive vehicle, truck, trailer, semitrailer, or house trailer shall remain the property of such person; provided that each such year or part thereof shall be deemed to begin with the day or anniversary date, as the case may be, of such withdrawal and shall run for the 12 succeeding months or part thereof during which such automotive vehicle, truck, trailer, semitrailer, or house trailer shall remain the property of such person; and provided further, that where any used automotive vehicle, truck, trailer, semitrailer, or house trailer is taken in trade, or in a series of trades, as a credit or part payment on the sale of a new or used vehicle, the tax authorized to be levied herein shall be paid on the net difference, that is, the price of the new or used vehicle sold less the credit for the used vehicle taken in trade;

(5) Upon every person, firm, or corporation engaged or continuing within the county in the business of selling at retail any machine, machinery, or equipment which is used in planting, cultivating, and harvesting farm products, or used in connection with the production of agricultural produce or produce, livestock, or poultry on farms, and the parts of such machines, machinery, or equipment, attachments and replacements therefor which are made or manufactured for use on or in the operation of such machine, machinery, or equipment, and which are necessary to and customarily used in the operation of such machine, machinery, or equipment, an amount equal to one-fourth percent of the gross proceeds of the sale thereof. Provided, however, the one-fourth percent rate herein prescribed with respect to parts, attachments, and replacements shall not apply to any automotive vehicle or trailer designed primarily for public highway use, except farm trailers used primarily in the production and harvesting of agricultural commodities.

Where any used machine, machinery, or equipment which is used in planting, cultivating, and harvesting farm products, or used in connection with the production of agricultural produce or products, livestock, and poultry on farms is taken in trade or in a series of trades as a credit or part payment on a sale of a new or used machine, machinery, or equipment, the tax levied herein shall be paid on the net difference, that is, the price of the new or used machine, machinery, or equipment sold, less the credit for the used machine, machinery, or equipment taken in trade; and

(6) Upon every person, firm, or corporation engaged or continuing within the county in the business of selling, through coin-operated dispensing machines, food and food products for human consumption, not including beverages other than coffee, milk, milk products, and substitutes therefor, an amount not exceeding one-half of one percent of the cost of such food, food products, and beverages sold through such machines, which cost for the purpose of this subdivision shall be the gross proceeds of sales of such business.

(b) There are exempted, however, from the provisions of this section and from the computation of the amount of the taxes authorized to be imposed in this section, the gross receipts of any business and the gross proceeds of all sales which are presently exempted under the state sales tax statutes from the computation of the amount of the state sales tax.
Ala. Code § 45-23-242.02 — Alabama Code / Title 45 / Chapter 23 / Section 45-23-242.02
Section 45-23-242.02 Tobacco Stamps
Status: in_force

The tax hereby authorized shall be paid by affixing stamps as is required for the payment of the tax imposed by Section 40-25-1 through Section 40-25-28. The State Department of Revenue shall have the same duties relative to the preparation and sale of stamps to evidence the payment of such tax that it has relative to the preparation and sale of stamps under those sections and may exercise the same powers and perform the same duties in the same manner relative to the collection of the tax hereby levied that it does relative to the collection of that tax.
Ala. Code § 45-52-40 — Alabama Code / Title 45 / Chapter 52 / Section 45-52-40
Section 45-52-40 Branch Banking
Status: in_force

(a) In Morgan County, any bank, whether incorporated or unincorporated, within this state, now or hereafter situated within the county shall have the power to establish, maintain, and operate within the corporate limits of Priceville, Alabama, one or more branches or branch banks, branch offices, branch agencies, additional offices, or branch places of business for the receipt of deposits, payment of checks, lending of money, and the conduct of a general banking and trust business, provided that such bank, before the establishment of any such branch or branches, shall first secure the written consent thereto of the state Superintendent of Banks, the Federal Depository Insurance Corporation, or the Comptroller of the United States Currency.

(b) In Morgan County, any bank, whether incorporated or unincorporated, within this state authorized to engage in the banking business and having an office or place of business within the county shall have the power to establish, maintain, and operate within the corporate limits of Flint, Alabama, one or more branches or branch banks, branch offices, branch agencies, additional offices, or branch places of business for the receipt of deposits, payment of checks, lending of money, and the conduct of a general banking and trust business, provided that such bank, before the establishment of any such branch or branches, shall first secure the written consent thereto of the state Superintendent of Banks, the Federal Depository Insurance Corporation, or the Comptroller of the United States Currency.
Ala. Code § 45-57-70. — Alabama Code / Title 45 / Chapter 57 / Section 45-57-70.
Section 45-57-70. County Commissioner Duties
Status: in_force

(a) There is created a county commission for Russell County, consisting of seven members, one to be elected from each of the seven districts apportioned by law. Each member shall be a resident of the district he or she is representing and shall hold office for a period of four years and until his or her successor is elected and qualified.

(b) The county commission and county commissioners shall have all the jurisdiction, duties, and powers which are now or may hereafter by law be vested in the county commission or county commissioners by the state.
Ala. Code § 45-49-233.04 — Alabama Code / Title 45 / Chapter 49 / Section 45-49-233.04
Section 45-49-233.04 Purchasing Procedures Using Credit Card or Debit Card
Status: in_force

(a) For purposes of this section, the following terms have the following meanings:

(1) CREDIT CARD. A line of credit issued by a domestic lender or credit card bank.

(2) DEBIT CARD. A card issued by a bank in relation to a checking or savings account authorized by law to be expended at the discretion of the Mobile County Sheriff’s Office.

(b) To provide for convenience in making purchases of tangible personal property or services approved by the sheriff, the Sheriff of Mobile County may establish procedures to make certain purchases through the use of a credit card or debit card issued to the sheriff’s office.

(c) The sheriff shall adopt written policies and procedures governing the use of a credit card or debit card. The policies and procedures, at a minimum, shall include each of the following:

(1) A monetary limit on the amount of any individual purchase which may be made with a credit card or debit card.

(2) A monetary limit on the total monthly amount that may be purchased with a credit card or debit card, taking into consideration the monetary limit of the discretionary fund used.

(3) Procedures to ensure that the sheriff, or his or her designee, has sole access to any credit card or debit card, credit card or debit card numbers, access codes, or security codes.

(4) Procedures to keep accurate records of all purchases made with a credit card or debit card, which shall be periodically reviewed during required audits.

(5) Procedures to ensure that all credit card or debit card bills are carefully reviewed by the sheriff each month to ensure that no unauthorized charges appear on the bill.

(6) Procedures to ensure that all credit card or debit card bills are paid in full on a timely basis each month to avoid service charges, late fees, or interest payments.

(d) The sheriff shall select a credit card or debit card provider or providers taking into consideration each of the following:

(1) Whether the credit card or debit card issuer requires an annual fee for using the card.

(2) Whether the credit card or debit card issuer offers rewards or rebates based upon purchases made using the account.

(3) The interest rates, service charges, finance charges, or late fees that will be assessed if a bill from the credit card or debit card issuer is paid late or the balance is not paid in full.

(4) Whether penalties or fees will be assessed against the sheriff if the sheriff decides to terminate the credit card or debit card.

(5) Any other consideration deemed relevant by the sheriff.

(e) If a credit card or debit card provides rewards or rebates based upon the use of the card, any rewards or rebates earned from the card or cards shall be deposited in the discretionary account of the Mobile County Sheriff’s Office.

(f) The sole purpose of this section is to provide the sheriff a more efficient method of making payment for authorized purchases of tangible property or services. Nothing in this section shall authorize the sheriff to expend funds in excess of those otherwise validly appropriated by law, nor shall anything in this section authorize the sheriff to establish a debt of the county commission.
Ala. Code § 45-37-170.28 — Alabama Code / Title 45 / Chapter 37 / Section 45-37-170.28
Section 45-37-170.28 Debts and Obligations of Authority
Status: in_force

The debts and obligations of the authority created hereunder shall not be debts or obligations of the State of Alabama or any county or municipality thereof.
Ala. Code § 45-37A-52.32 — Alabama Code / Title 45 / Chapter 37A / Section 45-37A-52.32
Section 45-37A-52.32 Powers of City
Status: in_force

The city shall have all the powers granted to municipal corporations and to cities by the constitution and laws of this state together with all the implied powers necessary to carry into execution all the powers granted. The city may acquire property within or without its corporate limits for any city purpose, in fee simple or any lesser interest or estate, by purchase, gift, devise, lease, or condemnation, and may sell, lease, mortgage, hold, manage, and control such property as its interests may require; and, except as prohibited by the constitution of this state or restricted by this part, the city shall and may exercise all municipal powers, functions, rights, privileges, and immunities of every name and nature whatsoever. The enumeration of particular powers by this part shall not be deemed to be exclusive, and in addition to the powers enumerated therein or implied thereby, or appropriate to the exercise of such powers, it is intended that the city shall have and may exercise all powers which, under the constitution of this state, it would be competent for this part specifically to enumerate.
Ala. Code § 45-27-247.02 — Alabama Code / Title 45 / Chapter 27 / Section 45-27-247.02
Section 45-27-247.02 Levy of Tax
Status: in_force

In addition to all other taxes now imposed by law, every person who sells, stores, or delivers any cigarettes within the county shall pay a license tax to the county, and a license tax is hereby fixed and levied, which license tax shall be in the following amounts for the sale, storage, and delivery of cigarettes in the county:

(1) All cigarettes made of tobacco or any substitute therefor, three cents ($0.03) for each package containing 20 cigarettes or less.

(2) All cigarettes made of tobacco or any substitute therefor six cents ($0.06) for each package containing more than 20 and not exceeding 40 cigarettes.

(3) All cigarettes made of tobacco or any substitute therefor, nine cents ($0.09) on each package containing more than 40 cigarettes.
Ala. Code § 45-23-81.44 — Alabama Code / Title 45 / Chapter 23 / Section 45-23-81.44
Section 45-23-81.44 Library Fee
Status: in_force

For the support and maintenance of the Dale County Law Library established under this subpart a library fee of five dollars ($5) shall be paid in all causes and cases of whatever nature in the District and Circuit Courts of Dale County, to be collected as other court costs are collected and paid at the same time as docket or filing fees are paid. The library fee shall be paid in all proceedings in which a docket or filing fee is paid. All of the funds collected under this subpart shall be transmitted to the Dale County Law Library Fund by the tenth of each month following collection.
Ala. Code § 45-20-243.03 — Alabama Code / Title 45 / Chapter 20 / Section 45-20-243.03
Section 45-20-243.03 Application of State Statutes
Status: in_force

All provisions of the state lodging tax statutes with respect to payment, assessment, and collection of the state lodging tax, making of reports and keeping and preserving records, interest after due date of tax, or otherwise; the promulgation of rules and regulations with respect to the state lodging tax; and the administration and enforcement of the state lodging tax statutes, which are not inconsistent with this part when applied to the tax levied by this part, shall apply to the levied tax. The designated collection agent shall have and exercise the same powers, duties, and obligations with respect to the district taxes levied as imposed on the designated collection agent, by the state lodging tax statutes. All provisions of the state lodging tax statutes that are made applicable to this part, to the taxes levied, and to the administration of this part are incorporated herein by reference and made a part as if fully set forth.
Ala. Code § 45-36-252.06 — Alabama Code / Title 45 / Chapter 36 / Section 45-36-252.06
Section 45-36-252.06 Bonds of the Authority; Obligations
Status: in_force

(a) In addition to all other powers now or hereafter granted by law, the authority shall have the following powers, together with all powers incidental thereto or necessary to the discharge thereof in corporate form:

(1) To sell and issue bonds of the authority in order to provide funds for any corporate function, use, or purpose, any such bonds to be payable solely out of one or more of the following:

a. Any or all proceeds or receipts from the privilege, license, or excise tax levied on the sale, distribution, storage, use, or consumption of tobacco and certain tobacco products in Jackson County by Section 45-36-247.

b. Any or all proceeds from any tax received by the Jackson County Commission which are required by law to be deposited to the credit of the Jackson County Water Authority.

c. The revenues derived from any water, sewer, or garbage system or facility of the authority.

(2) To pledge for payment of any bonds issued by the authority any proceeds, receipts, or revenues from which those bonds are made payable as provided in this part.

(3) To borrow money for temporary use for any of its corporate purposes and, in evidence of such borrowing, to issue, from time to time, revenue bonds or notes maturing not later than 36 months from the date of issuance. Any such temporary borrowing may be made in anticipation of the sale and issuance of long-term revenue bonds, and in such event, the principal proceeds from the sale of such long-term revenue bonds, to the extent necessary, shall be used for payment of the principal of and the interest on the temporary revenue bonds or notes issued in anticipation of the sale and issuance of such long-term revenue bonds. Any such temporary borrowing may also be made with respect to a project simultaneously with or after the sale and issuance of long-term revenue bonds issued with respect to such project if, under the terms of the proceedings under which such long-term revenue bonds are issued, the proceeds therefrom or any part thereof may not be used or released until completion of the project with respect to which issued or other similar contingency. In such case, the principal proceeds from the long-term revenue bonds, when released and to the extent necessary, shall be applied for payment of the temporary bonds or notes. Any temporary bonds or notes issued pursuant to this subdivision may be refunded or renewed or extended for an additional period of not more than 36 months from the date of maturity of the temporary bonds or notes being refunded or renewed or extended, but otherwise pursuant to all of the terms and conditions of this subdivision, whether or not the project with respect to which the outstanding temporary bonds or notes were issued has been completed.

(b)(1) All bonds issued by the authority shall be signed by the chair of its board or other chief executive officer and attested by its secretary and the seal of the authority shall be affixed thereto; provided, that a facsimile of the signatures of both of the officers whose signatures shall appear on the bonds may be imprinted or otherwise reproduced thereon in lieu of being manually signed if the proceedings in which the bonds are authorized to be issued provide for the manual authentication of such bonds by a trustee, registrar, or paying agent; provided further, that a facsimile of the seal of the authority may be imprinted or otherwise reproduced on any such bonds in lieu of being manually affixed thereto.

(2) Any such bonds may be executed and delivered by the authority at any time and, from time to time, shall be in such form and denominations and of such tenor and maturities, shall contain such provisions not inconsistent with this part and shall bear such rate or rates of interest, or no interest, computed, compounded (if determined by the board to be advantageous), payable at such time or times, and evidenced in such manner, as may be provided by resolution of its board. Bonds of the authority may be sold at either public or private sale in such manner and at such price or prices and at such time or times as may be determined by the board to be most advantageous. The principal of and interest on any bonds issued or obligations assumed by the authority may thereafter at any time (whether before, at, or after maturity of any such principal and whether at, after, or not exceeding six months prior to the maturity of any such interest) and, from time to time, be refunded by the issuance of refunding bonds of the authority, which may be sold by the authority at public or private sale at such price or prices as may be determined by its board to be most advantageous or which may be exchanged for the bonds or other obligations to be refunded. The authority may pay all expenses, premiums, and commissions which its board may deem necessary and advantageous in connection with any financing done by it. All bonds issued by the authority shall be construed to be negotiable instruments although payable solely from a specified source. Neither a public hearing nor consent of the State Department of Finance shall be prerequisite to the issuance of bonds by the authority. All bonds issued by the authority and the income therefrom shall be exempt from all taxation in the State of Alabama.

(3) All obligations created or assumed and all bonds issued or assumed by the authority shall be solely and exclusively an obligation of the authority and shall not create an obligation or debt of any county or municipality; provided, that this sentence shall not be construed to release the original obligor from liability on any bond or other obligation assumed by the authority.

(4) Any bonds issued by the authority shall be limited or special obligations of the authority payable solely out of the proceeds, receipts, or revenues specified in the proceedings authorizing those bonds. Any such proceedings may provide that the bonds therein authorized shall be payable solely out of one or more of the following: a. Any or all proceeds or receipts from the privilege, license, or excise tax levied on the sale, distribution, storage, use, or consumption of tobacco and certain tobacco products in Jackson County by Section 45-36-247.

b. Any or all proceeds from any tax received by the Jackson County Commission which are required by law to be deposited to the credit of the Jackson County Water Authority.

c. The revenues derived from the leasing, sale, or operation of all water, sewer, and garbage systems and facilities owned by the authority or solely out of the revenues from the leasing, sale, or operation of any one or more of such systems or facilities or parts thereof, regardless of the fact that those bonds may have been issued with respect to or for the benefit of only certain particular systems or facilities of the authority.

(5) The authority may pledge for the payment of any of its bonds the revenues from which such bonds are payable and may execute and deliver a trust indenture evidencing any such pledge or a mortgage and deed of trust conveying as security for such bonds the water, sewer, or garbage systems or facilities or any part of any thereof, the revenues or any part of the revenues from which are so pledged. Any mortgage and deed of trust or trust indenture made by the authority may contain such agreements as the board may deem advisable respecting the operation and maintenance of the property and the use of the revenues subject to such mortgage and deed of trust or affected by such trust indenture and respecting the rights, duties, and remedies of the parties to any such instrument and the parties for the benefit of whom such instrument is made; provided, that no such instrument shall be subject to foreclosure.

(c)(1) As security for payment of the principal of and interest on bonds issued or obligations assumed by it, the authority may enter into a contract or contracts binding itself for the proper application of the proceeds of bonds and other funds, for the continued operation and maintenance of any water, sewer, or garbage system owned by it or any part or parts thereof, for the imposition and collection of reasonable rates for and the promulgation of reasonable regulations respecting any service furnished from any such system or facility, for the disposition and application of its gross revenues or any part thereof and for any other act or series of acts not inconsistent with this part for the protection of the bonds and other obligations being secured and the assurance that the revenues from such system or facility shall be sufficient to operate such system or facility, maintain the same in good repair and in good operating condition, pay the principal of and interest on any bonds payable from such revenues, and maintain such reserves as may be deemed appropriate for the protection of the bonds, the efficient operation of such system or facility, and the making of replacements thereof and capital improvements thereto.

(2) Any contract pursuant to this section may be set forth in any resolution of the board authorizing the issuance of bonds or the assumption of obligations or in any mortgage and deed of trust or trust indenture made by the authority under this part.

(d) Any resolution of the board or trust indenture under which bonds may be issued pursuant to this part may contain provisions creating a statutory mortgage lien, in favor of the holders of such bonds, on the water, sewer, and garbage systems and facilities or any thereof (including any after-acquired property) out of the revenues from which such bonds are made payable. The resolution of the board or the trust indenture may provide for the filing for record in the office of the judge of probate of each county in which any part of such water, sewer, and garbage systems and facilities or any thereof may be located of a notice containing a brief description of such systems and facilities or either, a brief description of such bonds and a declaration that the statutory mortgage lien has been created for the benefit of the holders of such bonds upon such systems and facilities or either, including any additions thereto and extensions thereof. Each judge of probate shall receive, record, and index any such notice filed for record in his or her office. The recording of such notice, as provided in this section, shall operate as constructive notice of the contents thereof.

(e) All moneys derived from the sale of any bonds issued by the authority shall be used solely for the purpose or purposes for which the same are authorized, including the funding of all or part of any reserve funds which may be required for debt service, replacement and extension or capital improvements, and any costs and expenses incidental thereto. Such costs and expenses may include but shall not be limited to:

(1) The fiscal, engineering, legal, and other expenses incurred in connection with the issuance of and security for the bonds, including, without limitation, the charges, premiums, or fees in connection with any debt service insurance or letter of credit or other additional security given with respect to its bonds, whether such amounts are to be paid in a lump sum or over a period of time.

(2) Interest on bonds in the case of bonds issued to pay costs of construction or, if a part only of any series of bonds is issued for construction purposes, interest on that portion of the bonds of that series that is issued to pay construction costs prior to and during such construction and for not exceeding one year after completion of such construction.

(3) Any premium that may be necessary to pay in order to redeem or retire the bonds or other obligation to be refunded in the case of the bonds issued for the purpose of refunding principal and interest, or either, with respect to bonds issued or obligations assumed by the authority.

(f) The proceeds of any bonds issued by the authority and moneys held in any special fund established by the authority in connection with the issuance of any of its bonds may be invested in any direct obligations of the United States of America, the obligations of any agency of the United States of America, interest bearing bank deposits, or in any securities the payment of the principal of and interest on which is fully secured by direct obligations of the United States of America or in any obligations in which municipal or county funds are authorized to be invested pursuant to Section 11-81-21.

(g) Any provisions of this section to the contrary notwithstanding, the authority is hereby prohibited from using the proceeds from any bonds issued pursuant to this section to provide for any sewer or garbage systems until an adequate potable water supply with sufficient fire hydrants to satisfy the minimum requirements of the state fire insurance code is made available and placed at the option of every single family residence in the county.
Ala. Code § 45-49-40.11 — Alabama Code / Title 45 / Chapter 49 / Section 45-49-40.11
Section 45-49-40.11 Examinations
Status: in_force

The following are exempted from this part:

(1) Persons licensed by law of this state to practice medicine, surgery, osteopathy, or chiropractic.

(2) Commissioned medical or surgical officers of the United States Army, Air Force, Navy, or Marine hospital service.

(3) Registered nurses.

(4) Hairdressers and beauty culturists, insofar as their usual and ordinary vocation and profession is concerned, including light hair trimming incidental to waving of all kinds.

(5) Undertakers and morticians.

(6) All barber schools and colleges and instructors employed therein by the state or county department of education.
Ala. Code § 45-22-100.06 — Alabama Code / Title 45 / Chapter 22 / Section 45-22-100.06
Section 45-22-100.06 Election Precincts
Status: reserved

(a) The qualified electors of Cullman County residing outside of the City of Cullman but within the boundaries of newly created election precincts 34, 35-1, 35-2, and 36 are hereby authorized to vote in elections pertaining to county board of education matters in certain education commission election districts as defined in Section 45-22-100.01, in accordance with the following procedures:

(1) Such electors residing in election precinct No. 34 shall vote in the Good Hope district referred to as “district seven” in Section 45-22-100.01.

(2) Such electors residing in election precinct No. 35-1 shall vote in the Fairview district referred to as “district two” in Section 45-22-100.01.

(3) Such electors residing in election precinct No. 35-2 shall vote in the Holly Pond district referred to as “district three” in Section 45-22-100.01.

(4) Such electors residing in election precinct No. 36 shall vote in the Hanceville district referred to as “district four” in Section 45-22-100.01.

(b) The provisions of this section are supplemental. It shall be construed in pari materia with Sections 45-22-100 to 45-22-100.05, inclusive, and all other laws pertaining to elections relating to the Cullman County Board of Education; however, those laws or parts of laws which are in direct conflict or inconsistent herewith are hereby repealed.
Ala. Code § 45-5-70.01 — Alabama Code / Title 45 / Chapter 5 / Section 45-5-70.01
Section 45-5-70.01 Salary of Commission Members; Benefits; Increases
Status: in_force

(a) Effective beginning the term of office of any member of the Blount County Commission which commences after the November 2024 election, each member of the Blount County Commission, not including the chair, shall receive an annual salary of 80 percent of the salary of the Chair of the Blount County Commission. The salary provided in this section shall be payable in equal monthly or biweekly installments, shall be the total compensation of the members of the commission, and shall be in lieu of any other salary or expense allowance previously provided by law.

(b) The members of the county commission shall continue to participate in retirement and to receive health insurance benefits as provided on June 1, 2024.

(c) Effective beginning the fiscal year commencing on October 1, 2025, members of the county commission shall receive the same cost-of-living or other uniform increases granted to county employees in addition to the salary provided in subsection (a). During the then current term of any member of the county commission, the additional increase shall be paid as an expense allowance. Effective on the next term of any members of the county commission, any cumulative increases shall be converted to salary. Notwithstanding the foregoing, the total compensation of any member of the county commission shall not exceed 80 percent of the salary of the chair.
Ala. Code § 45-26-81.21 — Alabama Code / Title 45 / Chapter 26 / Section 45-26-81.21
Section 45-26-81.21 1981 Recording Fee
Status: in_force

(a) On and after the date this section becomes applicable to Elmore County, a special recording fee of one dollar ($1) shall be paid to the county, and collected by its judge of probate, with respect to each real property instrument and each personal property instrument that may be filed for record in the office of the judge of probate and for the recording of other instruments and documents in the probate office in the discretion of the governing body of the county, and, on and after such date, no such instrument shall be received for record in the office of the judge of probate unless the special recording fee of one dollar ($1) is paid thereon. The special recording fee shall be in addition to all other fees, taxes, and other charges required by law to be paid upon the filing for record of any real property instrument or personal property instrument, and for the recording of other instruments and documents in the probate office in the discretion of the governing body of the county. All special recording fees so collected shall be deposited into the county treasury to the credit of the probate office to be expended by the judge of probate at his or her discretion for the improvement of the equipment and operations of the office of the judge of probate and to supplement the salaries of the employees of the judge of probate and to pay the cost of commercial advertising relating to public information on probate affairs of interest to the general public.

(b) At the end of the first fiscal year after May 17, 1981, the chair of the county commission, the state senator, and the judge of probate shall review the expenditure of such special recording fees and if a surplus exists such amount shall be deposited into the county general fund.
Ala. Code § 45-51A-33.141 — Alabama Code / Title 45 / Chapter 51A / Section 45-51A-33.141
Section 45-51A-33.141 Budget Summary
Status: in_force

At the head of the budget there shall appear a summary of the budget, which need not be itemized further than by principal sources of anticipated revenue, stating separately the amount to be raised by property tax, kinds of expenditures itemized according to departments, doing so in such a manner as to present to the taxpayer a simple and clear summary of the detailed estimates of the budget.
Ala. Code § 45-28A-41.27 — Alabama Code / Title 45 / Chapter 28A / Section 45-28A-41.27
Section 45-28A-41.27 Compensation
Status: in_force

The compensation for each member of the board of education, including the chair, shall be six hundred dollars ($600) per month payable from city school system funds. The board may adjust such compensation for succeeding terms of office.
Ala. Code § 45-49-170.26 — Alabama Code / Title 45 / Chapter 49 / Section 45-49-170.26
Section 45-49-170.26 Violations
Status: in_force

(a) An owner of a dangerous dog who violates this subpart shall be guilty of a misdemeanor punishable by a fine of not more than three hundred dollars ($300) for the first offense and not more than six hundred dollars ($600) for each subsequent offense.

(b) If a dog that has previously been declared dangerous, when unprovoked, attacks, assaults, wounds, or causes severe physical injury, or kills a human being, the owner or keeper of the dog shall be guilty of a Class C felony punishable by a fine of not more than five thousand dollars ($5,000) or imprisonment of not more than two years, or both. The dog control authority may confiscate and, after the expiration of 10 working days after the owner has been notified, destroy the dangerous dog. The 10-day time period shall allow the owner to request a due process hearing. The owner shall be responsible for payment of all boarding costs and other fees as may be required to humanely and safely keep the dog during any appeal procedure.

(c) If a dog that has not been declared dangerous, attacks and causes severe injury to or death of any human, and the owner of the dog had prior knowledge of the dangerous propensities of the dog yet demonstrated a reckless disregard of the propensities under the circumstances, the owner of the dog shall be guilty of a misdemeanor punishable by a fine of not more than three hundred dollars ($300) for the first offense and, for a second or subsequent offense, punishable by a fine of not more than six hundred dollars ($600). In addition, the dog shall be immediately confiscated by an animal control authority, held for 10 business days after the owner is given written notification, and thereafter destroyed in an expeditious and humane manner. This 10-day period shall allow the owner to request a due process hearing. The owner shall be responsible for payment of all boarding costs and other fees as may be required to humanely and safely keep the dog during any appeal procedure.

(d) This section shall not be construed to repeal other criminal laws. Whenever conduct prescribed by any provision of this subpart is also pre- scribed by any other provision of law, the provision which carries the more serious penalty shall be applied.
Ala. Code § 45-41A-40.22 — Alabama Code / Title 45 / Chapter 41A / Section 45-41A-40.22
Section 45-41A-40.22 Loans, Sales, Grants, Etc., of Money, Property, Etc., to the Authority by Counties, Municipalities, Etc
Status: in_force

For the purpose of effecting the revitalization and redevelopment of the central business district of the city, any county, municipality, or other political subdivision, public corporation, agency, or instrumentality of this state, upon such terms and with or without consideration, may as it may determine, do all of the following:

(1) Lend or donate money to or perform services for the benefit of the authority.

(2) Donate, sell, convey, transfer, lease, or grant to the authority, without the necessity of authorization at any election of qualified voters, any property of any kind, any interest therein, and any franchise.

(3) Do any and all things, whether or not specifically authorized in this part and not otherwise prohibited by law, that are necessary or convenient in connection with aiding and cooperating with the authority in its efforts to revitalize and redevelop the central business district of the city.
Ala. Code § 45-54-82.20 — Alabama Code / Title 45 / Chapter 54 / Section 45-54-82.20
Section 45-54-82.20 Assessment and Collection of Ad Valorem Taxes on Motor Vehicles
Status: in_force

(a) In Pickens County the judge of probate shall perform all duties relative to the assessment and collection of ad valorem taxes on motor vehicles in the county which are required under the general law to perform. The revenue commissioner shall be relieved of all duties and responsibility relative to the assessment and collection of ad valorem taxes on motor vehicles, and the judge of probate shall have all duties and responsibilities relative to the assessment or collection of ad valorem taxes and issuance of motor vehicle licenses. For the purposes of this section the term motor vehicle shall mean the same as defined in Section 40–12–240.

(b) Before entering upon the additional duties imposed by this section, the judge of probate shall execute an additional bond in such penal sum as may be prescribed by the governing body of the county, giving as surety thereon a bonding company authorized to do business in this state. The bond shall be conditioned as other official bonds, shall be approved by the governing body of the county, and shall be filed and recorded in the office of the clerk of the circuit court of the county. A certified copy of the bond shall be furnished by the judge of probate to the Comptroller. Premiums on the bond of the judge of probate shall be paid from the general fund of the county. (c) The county governing body shall furnish suitable quarters or additional space if any be necessary for the efficient performance of the additional duties of the judge of probate, and shall provide for the transfer of all necessary forms, books, records, stationery, supplies, and equipment from the office of the county revenue commissioner to the office of the judge of probate as shall be pertinent to the transferrence of the duties and shall thereafter provide the same, except the stationery, forms, and supplies as are furnished pursuant to law by the state Department of Finance or the Comptroller and the state Department of Revenue. The judge of probate shall also provide clerks, deputies, and other assistants as are necessary for the proper and efficient performance of the duties of the office. The judge of probate shall have authority to select, employ, and discharge at will clerks, deputies, and other assistants and to fix their compensation; the compensation of deputies and other assistants shall be paid by the judge of probate.

(c) The county governing body shall furnish suitable quarters or additional space if any be necessary for the efficient performance of the additional duties of the judge of probate, and shall provide for the transfer of all necessary forms, books, records, stationery, supplies, and equipment from the office of the county revenue commissioner to the office of the judge of probate as shall be pertinent to the transferrence of the duties and shall thereafter provide the same, except the stationery, forms, and supplies as are furnished pursuant to law by the state Department of Finance or the Comptroller and the state Department of Revenue. The judge of probate shall also provide clerks, deputies, and other assistants as are necessary for the proper and efficient performance of the duties of the office. The judge of probate shall have authority to select, employ, and discharge at will clerks, deputies, and other assistants and to fix their compensation; the compensation of deputies and other assistants shall be paid by the judge of probate.

(d) The judge of probate shall charge and collect the same fee that is prescribed in the general law for the service when performed by the tax assessor or the tax collector or others, as the case may be. (e) To prevent motor vehicles 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 judge of probate as provided under this section until the ad valorem tax on the vehicle shall have been paid in the county for the preceding year as evidenced by receipt of the judge of probate, if the motor vehicle belongs to a resident of a county to which this section applies or is principally used or operated in that county. (f)(1) Every person, firm, or corporation residing in or owning a motor vehicle which is principally used in any county to which this section applies who desires to operate a motor vehicle on the public highways of Alabama shall first return the 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 section. (2) Valuation for ad valorem assessment of motor vehicle 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 of law with respect to the assessment on a quarterly basis are incorporated in this section and made a part hereof. (3) The judge of probate, in addition to assessing and collecting the ad valorem taxes due the state and county on motor vehicles, shall collect the ad valorem taxes on motor vehicles due all cities in the county and shall report and pay over the money collected for the cities at the same time and in the same manner as state and county taxes and licenses are reported and paid over by him or her. The judge of probate shall receive a commission as provided by law for the amount of city taxes collected for assessing and collecting the taxes and he or she shall deduct the commission from the amount collected before paying the city treasury. The judge of probate shall not issue a license to operate a motor vehicle on the highways of this state until all ad valorem taxes due the state, county, and cities are paid for the preceding tax year as shown by the tax receipt. (g) The Comptroller, the state Department of Revenue, and the state Department of Finance are required to furnish to the judge of probate all books, records, and blanks now or hereafter required by law to be furnished to judges of probate, tax assessors, and tax collectors in connection with the performance of their duties in the issuance of automobile license plates, and the assessment and collection of the ad valorem tax on motor vehicles.

(e) To prevent motor vehicles 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 judge of probate as provided under this section until the ad valorem tax on the vehicle shall have been paid in the county for the preceding year as evidenced by receipt of the judge of probate, if the motor vehicle belongs to a resident of a county to which this section applies or is principally used or operated in that county. (f)(1) Every person, firm, or corporation residing in or owning a motor vehicle which is principally used in any county to which this section applies who desires to operate a motor vehicle on the public highways of Alabama shall first return the 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 section. (2) Valuation for ad valorem assessment of motor vehicle 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 of law with respect to the assessment on a quarterly basis are incorporated in this section and made a part hereof. (3) The judge of probate, in addition to assessing and collecting the ad valorem taxes due the state and county on motor vehicles, shall collect the ad valorem taxes on motor vehicles due all cities in the county and shall report and pay over the money collected for the cities at the same time and in the same manner as state and county taxes and licenses are reported and paid over by him or her. The judge of probate shall receive a commission as provided by law for the amount of city taxes collected for assessing and collecting the taxes and he or she shall deduct the commission from the amount collected before paying the city treasury. The judge of probate shall not issue a license to operate a motor vehicle on the highways of this state until all ad valorem taxes due the state, county, and cities are paid for the preceding tax year as shown by the tax receipt. (g) The Comptroller, the state Department of Revenue, and the state Department of Finance are required to furnish to the judge of probate all books, records, and blanks now or hereafter required by law to be furnished to judges of probate, tax assessors, and tax collectors in connection with the performance of their duties in the issuance of automobile license plates, and the assessment and collection of the ad valorem tax on motor vehicles.

(f)(1) Every person, firm, or corporation residing in or owning a motor vehicle which is principally used in any county to which this section applies who desires to operate a motor vehicle on the public highways of Alabama shall first return the 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 section. (2) Valuation for ad valorem assessment of motor vehicle 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 of law with respect to the assessment on a quarterly basis are incorporated in this section and made a part hereof. (3) The judge of probate, in addition to assessing and collecting the ad valorem taxes due the state and county on motor vehicles, shall collect the ad valorem taxes on motor vehicles due all cities in the county and shall report and pay over the money collected for the cities at the same time and in the same manner as state and county taxes and licenses are reported and paid over by him or her. The judge of probate shall receive a commission as provided by law for the amount of city taxes collected for assessing and collecting the taxes and he or she shall deduct the commission from the amount collected before paying the city treasury. The judge of probate shall not issue a license to operate a motor vehicle on the highways of this state until all ad valorem taxes due the state, county, and cities are paid for the preceding tax year as shown by the tax receipt. (g) The Comptroller, the state Department of Revenue, and the state Department of Finance are required to furnish to the judge of probate all books, records, and blanks now or hereafter required by law to be furnished to judges of probate, tax assessors, and tax collectors in connection with the performance of their duties in the issuance of automobile license plates, and the assessment and collection of the ad valorem tax on motor vehicles.

(2) Valuation for ad valorem assessment of motor vehicle 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 of law with respect to the assessment on a quarterly basis are incorporated in this section and made a part hereof. (3) The judge of probate, in addition to assessing and collecting the ad valorem taxes due the state and county on motor vehicles, shall collect the ad valorem taxes on motor vehicles due all cities in the county and shall report and pay over the money collected for the cities at the same time and in the same manner as state and county taxes and licenses are reported and paid over by him or her. The judge of probate shall receive a commission as provided by law for the amount of city taxes collected for assessing and collecting the taxes and he or she shall deduct the commission from the amount collected before paying the city treasury. The judge of probate shall not issue a license to operate a motor vehicle on the highways of this state until all ad valorem taxes due the state, county, and cities are paid for the preceding tax year as shown by the tax receipt. (g) The Comptroller, the state Department of Revenue, and the state Department of Finance are required to furnish to the judge of probate all books, records, and blanks now or hereafter required by law to be furnished to judges of probate, tax assessors, and tax collectors in connection with the performance of their duties in the issuance of automobile license plates, and the assessment and collection of the ad valorem tax on motor vehicles.

(3) The judge of probate, in addition to assessing and collecting the ad valorem taxes due the state and county on motor vehicles, shall collect the ad valorem taxes on motor vehicles due all cities in the county and shall report and pay over the money collected for the cities at the same time and in the same manner as state and county taxes and licenses are reported and paid over by him or her. The judge of probate shall receive a commission as provided by law for the amount of city taxes collected for assessing and collecting the taxes and he or she shall deduct the commission from the amount collected before paying the city treasury. The judge of probate shall not issue a license to operate a motor vehicle on the highways of this state until all ad valorem taxes due the state, county, and cities are paid for the preceding tax year as shown by the tax receipt. (g) The Comptroller, the state Department of Revenue, and the state Department of Finance are required to furnish to the judge of probate all books, records, and blanks now or hereafter required by law to be furnished to judges of probate, tax assessors, and tax collectors in connection with the performance of their duties in the issuance of automobile license plates, and the assessment and collection of the ad valorem tax on motor vehicles.

(g) The Comptroller, the state Department of Revenue, and the state Department of Finance are required to furnish to the judge of probate all books, records, and blanks now or hereafter required by law to be furnished to judges of probate, tax assessors, and tax collectors in connection with the performance of their duties in the issuance of automobile license plates, and the assessment and collection of the ad valorem tax on motor vehicles.
Ala. Code § 45-22-243.65 — Alabama Code / Title 45 / Chapter 22 / Section 45-22-243.65
Section 45-22-243.65 Application of State Statutes
Status: in_force

All provisions of the state sales tax statutes with respect to payment, assessment, and collection of the state sales tax, making of reports, and keeping and preserving records with respect thereto, interest after due date of tax; make reports, or otherwise comply with the state sales tax statutes, the promulgation of rules and regulations with respect to the state sales tax, and the administration and enforcement of the state sales tax statutes, which are not inconsistent with this subpart when applied to the tax levied in Section 45-22-243.60, shall apply to the county tax levied, and all provisions of the state use tax statutes with respect to payment, assessment, and collection of the state use tax, making quarterly reports, and keeping and preserving records with respect thereto, interest after due date of tax, penalties for failure to pay tax, make reports or otherwise comply with the state use tax statutes, the promulgation of rules and regulations with respect to the state use tax, and the administration and enforcement of the state use tax statutes, which are not inconsistent with this subpart when applied to the county use tax levied shall apply to the county tax. The Commissioner of Revenue and the State Department of Revenue shall have and exercise the same powers, duties, and obligations with respect to the county taxes levied as are imposed on the commissioner and the department, respectively, by the state sales tax statutes and the state use tax statutes. All provisions of the state sales tax statutes and the state use tax statutes that are made applicable to this subpart to the county taxes levied and to the administration of this subpart are incorporated herein by reference and made a part hereof as if fully set forth herein.
Ala. Code § 45-17-91.24 — Alabama Code / Title 45 / Chapter 17 / Section 45-17-91.24
Section 45-17-91.24 Public Meetings; Notices of Meetings; Public Records
Status: in_force

(a) The committee shall be deemed a governmental body, as that term is defined in Section 36-25A-2. Meetings of the committee shall be held and conducted in accordance with applicable provisions of the Alabama Open Meetings Act, Chapter 25A of Title 36.

(b) Notice of each meeting of the committee shall be posted at the courthouse of each of the counties, not less than 24 hours prior to the hour fixed for such meeting. In addition, notice of each such meeting shall be given to each member of the committee, at such time or times prior thereto, and by such method or methods, whether by United States mail, private delivery service, electronic mail, telephone, facsimile, or other method reasonably likely to provide such notice, as the bylaws of the committee may require. Whenever any such notice is required to be so given, a waiver thereof in writing, signed, whether before or after such meeting, by the person or persons entitled to such notice, shall be the equivalent to the giving of such notice. No other notice of any meeting of the committee shall be required under this subpart. Notices of meetings of the committee shall nevertheless be otherwise publicized if and to the extent needed in order to comply with applicable provisions of the Alabama Open Meetings Act.

(c) The initial members of the committee shall hold an organizational meeting, at the call of a majority of such members, and at such time and place as shall be specified in such call. Such meeting may not be held prior to August 1, 2007. At such organizational meeting, the committee may elect officers, adopt bylaws, and carry on any other business brought before the meeting.

(d) The committee may adopt, alter, amend, and repeal bylaws, which may contain any provision for managing the business of the committee that is not inconsistent with this subpart or other applicable law. Copies of the bylaws of the committee shall be retained together with the proceedings of the committee described in subsection (g).

(e) The committee shall, if its bylaws so provide, hold regular meetings at the time or times specified or provided for in such bylaws, and it may hold other meetings at any time and from time to time upon such notice as may be required by such bylaws. The committee shall hold a special meeting upon either the call of the chair of the committee or the call of not less than six of the members of the committee.

(f) Notwithstanding anything in the Alabama Open Meetings Act to the contrary, a majority of the members of the committee then holding office as such shall constitute a quorum for the transaction of business, but any meeting of the committee may be adjourned from time to time by a majority of the members of the committee present or may be so adjourned by a single member if such member is the only member present at the meeting. No vacancy in the membership of the committee shall impair the right of a quorum to exercise all powers, and to perform all duties, of the committee.

(g) Any matter on which the committee is authorized to act may be acted upon at any regular, special, or called meeting. At the request of any member of the committee, the vote on any question before the committee shall be taken by yeas and nays and entered upon the record. Every vote with respect to the adoption of any resolution described in subsection (b) of Section 45-17-91.22 shall be so taken by yeas and nays and entered upon the record. All resolutions adopted by the committee shall constitute actions of the committee. All proceedings of the committee shall be reduced to writing and signed by such member or members of the committee as it shall designate beforehand. Such proceedings shall be recorded in a well-bound book, which shall be retained at the offices of the county commission in Lauderdale County, and a copy thereof shall be retained at the offices of the county commission in Colbert County. All such documents shall be deemed to be public records, within the scope of Section 36-25A-4.

(h) Copies of such proceedings, when certified by either the chair or the secretary of the committee, shall be received in all courts as prima facie evidence of the matters and things therein certified.

(i) Each member of the committee shall serve without compensation and may be reimbursed for expenses actually incurred by him or her, in and about the performance of his or her duties. The committee may, by resolution duly adopted prior thereto, provide for reimbursement of any such expenses out of moneys on deposit in the Shoals Economic Development Fund, and no request, consent, or other action on the part of the authority shall be necessary in connection with any such reimbursement.
Ala. Code § 45-28-121.05 — Alabama Code / Title 45 / Chapter 28 / Section 45-28-121.05
Section 45-28-121.05 Temporary Employment to Fill Vacancies
Status: in_force

During the period of suspension of any employee, or pending final action on proceedings to review the suspension, demotion, or dismissal of any employee, the vacancy may be filled only by temporary employment.
Ala. Code § 45-20-82.40 — Alabama Code / Title 45 / Chapter 20 / Section 45-20-82.40
Section 45-20-82.40 District Attorney’s Fund
Status: in_force

(a) In Covington County there is created a fund to be designated the “District Attorney’s Fund” of the Twenty-second Judicial Circuit, which fund shall be at the disposal of the district attorney of the circuit, and shall be expended by him or her for the payment of any and all expenses to be incurred for law enforcement and in the discharge of the duties of the office.

(b) The fund shall be deposited in any bank in the county, which shall be an approved depository for the public funds, and shall be payable upon the order of the district attorney of the circuit by check signed by him or her as such officer or by his or her duly authorized designee. Such designee shall be required to post bond in such amount as required by the district attorney and the bond shall be paid from the District Attorney’s Fund.

(c) All funds collected pursuant to Section 12-17-224, and all solicitor’s or district attorney’s fees hereafter taxed as costs and collected in all criminal cases in all courts of the Twenty-second Judicial Circuit shall be deposited by the judge, clerk, or other proper custodian of the funds to the credit of the District Attorney’s Fund in such depository as shall be designated by the district attorney. The funds, together with all funds heretofore deposited to the “Solicitor’s Fund,” shall constitute the District Attorney’s Fund.

(d) The district attorney shall maintain all records and accounts of the fund and the Covington County Commission is relieved of all responsibility relating to the District Attorney’s Fund.
Ala. Code § 45-39-245.08 — Alabama Code / Title 45 / Chapter 39 / Section 45-39-245.08
Section 45-39-245.08 Taxes in Addition to Other Licenses and Taxes
Status: in_force

Taxes hereby imposed applicable to Lauderdale County outside of the limits of the City of Florence, shall be in addition to all other licenses and taxes levied by law as a condition precedent to engage in any business taxable hereunder in Lauderdale County, outside the limits of the City of Florence, and taxes hereby imposed applicable to the City of Florence shall be in to engage in any business taxable hereunder in the City of Florence.
Ala. Code § 45-57-244.35 — Alabama Code / Title 45 / Chapter 57 / Section 45-57-244.35
Section 45-57-244.35 Duties
Status: in_force

(a) It shall be the duty of every person engaging or continuing in any business for which a privilege or license tax is imposed hereby to keep and preserve suitable records of the gross proceeds of any business and other books or accounts as may be necessary to determine the amount of tax for which he or she is liable hereunder. It shall be the duty of every person to keep and preserve for a period of three years, all invoices of gross proceeds, proceeding or accruing from the leasing or renting herein taxed and all books, invoices, and other records shall be open for examination at any time by the county commission or its agent. Any person leasing, who in addition leases for releasing, shall keep his or her books so as to show separately the gross proceeds of leasing and the gross proceeds of leasing for releasing. Each occurrence of a failure to keep records or allow examination thereof shall constitute a separate offense.

(b) Any person who shall fail to keep records as herein required or who shall refuse to permit the examination thereof or who violates any other provision hereof, upon conviction, shall be punished by a fine of not more than five hundred dollars ($500) for each violation of any provision of this section.
Ala. Code § 45-49A-63.81 — Alabama Code / Title 45 / Chapter 49A / Section 45-49A-63.81
Section 45-49A-63.81 Optional Forms of Payment
Status: in_force

(a) Any member entitled to a benefit under Section 45-49A-63.60, Section 45-49A-63.61, or subsection (a) of Section 45-49A-63.62 may elect to receive the benefit payable to him or her in one of the following optional forms:

(1) OPTION 1. A pension payable during the member’s life only with no benefits payable upon his or her death.

(2) OPTION 2. A modified pension of equivalent actuarial value to his or her benefit determined under Option 1, payable during the member’s life, and after his or her death payable at 50 percent or 100 percent, as the member may elect, of the rate of his or her modified pension during the life of, and to, his or her beneficiary.

(3) OPTION 3. A modified pension of equivalent actuarial value to his or her benefit determined under Option 1, payable during the member’s life, and after his or her death payable at 50 percent or 100 percent, as the member may elect, of the rate of his or her modified pension during the life of, and to, his or her beneficiary; provided, however, if the member’s beneficiary predeceases the member, the member shall thereafter receive 100 percent of his or her pension for the remainder of his or her life and no benefits shall be payable upon the member’s death.

(b) If a member dies after his or her benefit payments have commenced, any payments continuing on to his or her beneficiary shall be distributed at least as rapidly as under the method of distribution being used as of the member’s date of death.
Ala. Code § 45-17-90.02 — Alabama Code / Title 45 / Chapter 17 / Section 45-17-90.02
Section 45-17-90.02 Board of Directors; Meetings; Compensation
Status: in_force

(a) The 24 members of the authority shall constitute the board of directors of the authority. The authority shall hold an organizational meeting within 30 days after the appointment of all its members and shall elect a chair, vice chair, and treasurer from among its members.

(b) Terms of office and the duties and responsibilities of the officers shall be set forth in the bylaws of the authority. The board of directors shall oversee the affairs and management of the authority.

(c) The authority shall meet at the time and place designated by the chair of the board or, in the absence of the chair, by the vice chair. The chair or a majority of the members of the board may call a meeting of the authority, and at least four meetings shall be held annually. The chair shall preside at each meeting of the authority. In the absence of the chair, the vice chair shall preside. A majority of the members of the authority shall constitute a quorum.

(d) Members of the authority shall receive no compensation for their services, but they shall be entitled to reimbursement for their actual and necessary expenses incurred in the performance of their official duties.

(e) The procedure for election of officers and reasonable expense allowances may be altered by amending the bylaws of the authority or by subsequent legislative acts.
Ala. Code § 45-37A-51.120 — Alabama Code / Title 45 / Chapter 37A / Section 45-37A-51.120
Section 45-37A-51.120 Definitions
Status: in_force

(a) The following words, terms, and phrases, wherever used in this subpart, including this section, shall have the meanings respectively ascribed to them in this section, unless the context plainly indicates otherwise or that a more restricted or extended meaning is intended:

(1) ANNIVERSARY DATE. The date of establishment and the month and day thereof annually thereafter.

(2) APPOINTED EMPLOYEE. A person who holds his or her office or position by reason of being appointed by the mayor or city council or other appointing authority of the city; who is not a classified service employee; and who serves solely at the pleasure of the respective appointing authority.

(3) BASIC MONTHLY EARNINGS and MONTHLY SALARY. Basic monthly compensation, exclusive of overtime or other forms of extra compensation but including longevity pay, which shall be regarded as having been received in equal monthly installments during each of the months prior to the accrual date for which the longevity is payable, whether paid to the member employee in monthly or other installments.

(4) BOARD. The board of managers as herein provided.

(5) BOARD OF HEALTH. The county board of health whose territorial jurisdiction includes the territory of the city.

(6) BOARD OF MANAGERS. The administrative board of the system as provided in Division 3.

(7) CHILD. Includes sons or daughters of the participant or retiree as determined by the laws of intestate succession of this state in effect as of the date of the death of the participant or retiree.

(8) CITY. Means and has reference to each Class 1 city of the State of Alabama, separately, the classified as a Class 1 municipality according to the last, any preceding, or any succeeding federal census.

(9) CIVIC CENTER or CIVIC CENTER AUTHORITY. Any public corporation, authority, or agency organized pursuant to state law for the purpose of providing, constructing, operating, and maintaining a civic center in the county in which the city is located or in the city.

(10) CIVIL DEFENSE AGENCY. Any public organization, agency, or authority organized or existing pursuant to state law and exercising civil defense or emergency management functions within the city or within the city and elsewhere in the county.

(11) CLERK or CITY CLERK. The city clerk of the city.

(12) CONSTRUCTIVE EMPLOYEE. An employee of a constructive subsidiary of the city such as an airport authority, library board, civil defense, civic center, communications district, or emergency management district/agency.

(13) COUNCIL or CITY COUNCIL. The governing body of the city.

(14) COUNTY. The county in which the city is located and if city is located in more than one county, then that county in which the major portion or larger part of the city is located.

(15) CREDITED SERVICE or CREDITABLE TIME.

a. The credited service or creditable time of a participant or employee member shall include the following:

1. All of such participant’s or employee member’s paid membership time.

2. All participant’s or employee member’s paid prior service time.

3. One half of each year completed in the unclassified service of the city as a common laborer prior to becoming a participant or employee member, provided that such participant or employee member shall have completed not less than 10 consecutive years of such service under the provisions contained herein.

b. No participant or employee member having pension credit hereunder for unclassified service, nor the spouse or other survivor of any participant or employee member, shall be entitled to receive any allowances or pension benefits under any pension or retirement system created only for unclassified employees of the city.

(16) CUSTODIAN. The custodian of the fund.

(17) DATE OF ESTABLISHMENT or DATE OF ESTABLISHMENT OF THE SYSTEM FOR A CITY. The date of establishment of the system for each Class 1 city according to any federal census preceding or subsequent to the passage of this subpart, shall be deemed September 1, 1937. The date of establishment of the system for each such city of a Class 1 municipality according to any federal census preceding the passage of this subpart, but which may have such a population according to any federal census succeeding the passage of this subpart, shall be deemed the date upon which such city first reaches such population according to such succeeding federal census.

(18) DIRECTOR OF FINANCE. The employee of the city whose duties are those of treasurer or director of financial services for the city.

(19) EFFECTIVE DATE. The date of establishment.

(20) EMPLOYEE. A person between whom and the city there exists the technical relationship of employer and employee, whether such person be employed through the principal governing body of the city or through a subsidiary body such as a library, airport authority, emergency management authority, communications district, or park board.

(21) EMPLOYEE MEMBER. A person who is simultaneously a qualified employee and a participant.

(22) EMPLOYER. The city.

(23) FINAL AVERAGE SALARY. The sum of the three years of highest compensation, exclusive of overtime or other forms of extra compensation but including longevity pay, in the 10 years immediately preceding retirement after the effective date of this plan, divided by 36 months. Effective July 1, 1996, compensation in excess of one hundred fifty thousand dollars ($150,000), or such other amount provided in the Internal Revenue Code, shall be disregarded. Such amount shall be adjusted for increases in the cost of living in accordance with § 401(a)(17)(B), Internal Revenue Code, except that the dollar increase in effect on January 1 of any calendar year shall be effective for the fiscal years beginning with or within such calendar year. Effective July 1, 2002, compensation in excess of one hundred sixty thousand dollars ($160,000) shall be disregarded. Such amount shall be automatically adjusted for increases in the cost of living in accordance with § 415(d), Internal Revenue Code, except that the dollar increase in effect on January 1 of any calendar year shall be effective for the fiscal years beginning with or within such calendar year. If compensation for any prior determination period is taken into account in determining a participant’s benefits for the current fiscal year, the compensation for such prior determination period is subject to the applicable annual compensation limit in effect for that prior period.

(24) FIRE AND POLICE EMPLOYEE. Any person who, on or after the effective date of this plan, is employed by the city as a full time firefighter or sworn police officer; police officer shall include policewoman, and fireman or firefighter shall include a female employed in the position of a firefighter.

(25) FISCAL YEAR. The accounting year of the system which shall run from each July 1 to June 30 next following.

(26) FULL TIME EMPLOYEE. A salaried employee who is normally scheduled to work 16 days per month or more, and not a temporary employee or one who is in a temporary position in a regular full-time budgeted position.

(27) FUND. The retirement and relief fund provided for as a part of the system, and shall include assets in the form of money and in other forms.

(28) FUTURE SERVICE CREDIT or PAID MEMBERSHIP TIME. The credit given a participant for employment with the city for which that participant shall have made contributions to the fund through payroll deductions or direct payments where authorized.

(29) GENERAL EMPLOYEES. All employees, including constructive employees of the city, who are employed in full-time positions in departments and by city related entities, other than the firefighters and police officers.

(30) IN THE CLASSIFIED SERVICE. In the classified service as defined in any civil service statute or rule now or hereafter applicable to the city, and for the purposes of this subpart only shall include full time municipal judges, regularly assigned to the trial of cases.

(31) IN THE SERVICE. In the service of the city. A person shall be deemed in the service of the city while the technical relationship of employer and employee exists between such person and the city.

(32) MAYOR. The mayor or chief executive officer of the city.

(33) OFFICE. Means an elective office of the city.

(34) OFFICER or OFFICIAL. Means a person holding an elected office as herein defined.

(35) PARTICIPANT. A qualified employee who participates in the system under Division 4.

(36) PAST SERVICE CREDIT or PRIOR SERVICE TIME. The credit given a participant for employment with the city or as otherwise provided herein except for such a period of time for which the employee received no pay from the city.

(37) PAYROLL PERIOD. A period of time for which a payment of salary is ordinarily made with respect to a qualified employee.

(38) PERSONNEL BOARD. The board of control of any civil service system provided for the city by statute or; if at any time there be no such board of control, then the governing body of the city.

(39) PERSONNEL DIRECTOR. The personnel director provided for the city by statute or; if there be no such personnel director, the city clerk, the custodian, or another, as the board may determine.

(40) QUALIFIED EMPLOYEE. Any person who on or after the date of establishment is employed by the city as a full time employee in a job:

a. Shall include:

1. General full-time employees of the city subject to the merit system.

2. An officer elected by the people who properly elects to participate in the plan.

3. An appointed employee who properly elects to participate in the plan.

4. An employee of the emergency management district, library, airport authority, communication district, or unclassified service of the city.

b. Shall specifically exclude any person who is:

1. An officer of the city who does not elect to participate in the plan.

2. A member of the library, museum, park, airport authority, zoning adjustment boards, or similar boards with active duty on an intermittent basis, such as not regularly upon successive business days.

3. A part-time employee of the city.

4. An appointed employee who does not properly elect to participate in the plan.

(41) RETIREE. A former participant who has been granted a retirement allowance or a disability allowance by the board.

(42) SPOUSE. Shall include widow and widower; and shall mean either husband or wife to whom the employee member is legally married.

(43) SURVIVOR. Any individual eligible to receive a survivor’s benefit pursuant to Division 6.

(44) SYSTEM. The system provided by and comprised within this subpart, and such system shall be the system applicable in and for each Class 1 city, individually, as may have the requisite statutory population according to the last, any preceding, or any succeeding federal census.

(45) TEMPORARY EMPLOYEE. Is a salaried employee who works part-time rather than a full-time employee for the purposes of this subpart and shall include:

a. Part-time employees who are normally scheduled to work less than a full-time employee.

b. Employees employed to work full-time but only for a definite period of time not exceeding 12 months in a 12-month period.

c. Employees whose work is seasonal in nature and who are employed for a period not exceeding four months.

d. Employees who are students of public administration or other professional areas who are employed for a definite period of time not exceeding six months of full-time employment in any 12-month period.

e. Employees who are hired because of an unforeseen condition which is likely to cause loss of life or loss or damage to property, the stoppage of service, or serious inconvenience to the public, the length of employment not exceeding 30 consecutive days.

f. Employees who during a congressionally declared war, period of hostilities, or nationally declared emergency are hired without examination, such employment not exceeding the duration of the war emergency or period of hostilities plus six months.

g. Employees in a job, whether in the classified or unclassified service, the compensation for which is subsidized in whole or part with funds provided under the Federal Comprehensive Employment and Training Act or any federal program for temporary public employment, except any such employees who are in supervisory positions and are designated as administrative employees.

(46) TOTAL COVERED PAYROLL. The total of the basic annual salaries plus annualized longevity pay, but excluding overtime or other forms of extra compensation, of all participants in the system at any point in time.

(47) TREASURER OF FUNDS. The director of finance, or in such director’s absence, his or her designee as approved by the board.

(48) UNCLASSIFIED EMPLOYEE. Employees in all regular, full-time positions not subject to the merit system.

(b) Words written in the singular shall include the plural, words in the plural shall include the singular, words of the masculine gender shall include the feminine gender, and words of the feminine gender shall include the masculine gender unless the context shall clearly and absolutely indicate a more restrictive meaning.
Ala. Code § 45-57A-63.120 — Alabama Code / Title 45 / Chapter 57A / Section 45-57A-63.120
Section 45-57A-63.120 Director of Finance; Appointment
Status: in_force

There shall be a department of finance, the head of which shall be the director of finance, who shall be appointed by the city manager, subject to the provisions of any merit or civil service system applicable to the city. The chief financial officer of any city which adopts the council-manager form of government who holds office under any civil service or merit system shall be the director of finance under the council-manager form of government.
Ala. Code § 45-39-20 — Alabama Code / Title 45 / Chapter 39 / Section 45-39-20
Section 45-39-20 Sale of Alcoholic Beverages; Tax
Status: in_force

(a) It shall be unlawful for any person, firm, corporation, or association to sell or offer to sell any alcoholic beverage in Lauderdale County except within an incorporated municipality thereof.

(b) Any tax on alcoholic beverages levied by a municipality in Lauderdale County shall be distributed two thirds to the general fund of the municipality where the tax is levied and collected and one-third to the General Fund of Lauderdale County.
Ala. Code § 45-49-241.01 — Alabama Code / Title 45 / Chapter 49 / Section 45-49-241.01
Section 45-49-241.01 Electronic Filing of Business Property Tax Returns
Status: reserved

(a) The Legislature finds that it is in the best interest of Mobile County and the operation of the office of the Mobile County Revenue Commissioner to provide for the electronic filing of business property tax returns including payment of any taxes due.

(b)(1) The Mobile County Revenue Commissioner may establish procedures that do not conflict with Article 1A, commencing with Section 40-7-55, of Chapter 7, Title 40, for electronic filing for the reporting, assessment, and payment of business personal property taxes pursuant to Section 40-7-14. The Mobile County Revenue Commissioner shall develop a certification process for third party systems for the filing of business personal property tax returns. A complete business personal property tax return filed electronically shall be in the format prescribed by the county revenue commissioner and shall contain the same information as a business personal property tax return filed on paper. The timely filing and electronic signature requirements shall be as provided by the county revenue commissioner generally in conformance with existing procedures for electronic filing of other electronic tax returns.

(2) Effective for any business personal property tax return filed on or after October 1, 2015, any business personal property tax return filed with the office of the Mobile County Revenue Commissioner for any business engaged in the leasing of personal property or for any business with personal property assets of ten thousand dollars ($10,000) or more, or any business personal property tax return which is prepared for filing by any professional or other third party tax preparer shall be filed electronically. The county revenue commissioner may grant a temporary exemption from this subdivision for good cause.

(3) The Mobile County Revenue Commissioner shall conduct training sessions and otherwise assist any taxpayer in the procedures for the electronic filing pursuant to this section.

(c) The provisions of this section are supplemental to any laws relating to the operation of the office of the Mobile County Revenue Commissioner. Any law in direct conflict with this section, except Article 1A, commencing with Section 40-7-55, of Chapter 7, Title 40, is repealed.
Ala. Code § 45-5-73 — Alabama Code / Title 45 / Chapter 5 / Section 45-5-73
Section 45-5-73 Compensation
Status: reserved

REPEALED BY ACT 2024-182, EFFECTIVE JUNE 1, 2024.
Ala. Code § 45-37-123.132 — Alabama Code / Title 45 / Chapter 37 / Section 45-37-123.132
Section 45-37-123.132 Adjustments to Annual Benefit and Limitations
Status: in_force

(a) Adjustment if fewer than 10 years. Effective for limitation years ending after December 31, 2001, if a member has fewer than 10 years of participation in the plan, the defined benefit dollar limitation of Section 45-37-123.131(a) shall be multiplied by a fraction, the numerator of which is the number of years, or part thereof, of participation in the plan, and the denominator of which is 10. However, in no event shall the fraction be less than one-tenth. Notwithstanding the foregoing, no adjustment shall be made to the defined benefit dollar limitation for a distribution on account of a member becoming disabled by reason of personal injuries or sickness, or as a result of the death of a member. For purposes of this subsection, a year of participation means each accrual computation period for which the following conditions are met: (i) the member is credited with a period of service for benefit accrual purposes, required under the terms of the plan in order to accrue a benefit for the accrual computation period; and (ii) the member is included as a member under the eligibility provisions of the plan for at least one day of the accrual computation period. If these two conditions are met, the portion of a year of participation credited to the member shall equal the amount of benefit accrual service credited to the member for the accrual computation period. A member who is permanently and totally disabled within the meaning of 26 U.S.C. § 415(c)(3)(C)(i) for an accrual computation period shall receive a year of participation with respect to the period. In no event shall more than one year of participation be credited for any 12-month period.

(b) Adjustment of defined benefit dollar limitation for commencement before age 62. Effective for benefits commencing in limitation years ending after December 31, 2001, the defined benefit dollar limitation shall be adjusted if the annuity starting date of the member’s benefit is before age 62.

(1) LIMITATION YEARS BEGINNING BEFORE JULY 1, 2007. If the annuity starting date for the member’s benefit is prior to age 62 and occurs in a limitation year beginning before July 1, 2007, the defined benefit dollar limitation for the member’s annuity starting date is the annual amount of a benefit payable in the form of a straight life annuity commencing at the member’s annuity starting date that is the actuarial equivalent of the defined benefit dollar limitation with actuarial equivalence computed using whichever of the following produces the smaller annual amount: The applicable interest rate and applicable mortality table, or other tabular factor, as defined in 26 U.S.C. § 417(e)(3); or a five percent interest rate assumption and the applicable mortality table as defined in 26 U.S.C. § 417(e)(3).

(2) LIMITATION YEARS BEGINNING ON OR AFTER JULY 1, 2007.

a. Plan Does Not Have Immediately Commencing Straight Life Annuity Payable at Both Age 62 and the Age of Benefit Commencement. If the annuity starting date for the member’s benefit is prior to age 62 and occurs in a limitation year beginning on or after July 1, 2007, and the plan does not have an immediately commencing straight life annuity payable at both age 62 and the age of benefit commencement, the defined benefit dollar limitation for the member’s annuity starting date is the annual amount of a benefit payable in the form of a straight life annuity commencing at the member’s annuity starting date that is the actuarial equivalent of the defined benefit dollar limitation with actuarial equivalence computed using a five percent interest rate assumption and the applicable mortality table under Treasury Regulation § 1.417(e)-1(d)(2), or the applicable mortality table as required by law, that is effective for that annuity starting date, and expressing the member’s age based on completed calendar months as of the annuity starting date.

b. Plan Has Immediately Commencing Straight Life Annuity Payable at Both Age 62 and the Age of Benefit Commencement. If the annuity starting date for the member’s benefit is prior to age 62 and occurs in a limitation year beginning on or after July 1, 2007, and the plan has an immediately commencing straight life annuity payable at both age 62 and the age of benefit commencement, the defined benefit dollar limitation for the member’s annuity starting date is the lesser of the limitation determined under paragraph a. and the defined benefit dollar limitation multiplied by the ratio of the annual amount of the immediately commencing straight life annuity under the plan at the member’s annuity starting date to the annual amount of the immediately commencing straight life annuity under the plan at age 62, both determined without applying the limitations of this subpart.

(3) MORTALITY ADJUSTMENTS. Notwithstanding the other requirements of this subsection, no adjustment shall be made to the defined benefit dollar limitation to reflect the probability of a member’s death between the annuity starting date and age 62 if benefits are not forfeited upon the death of the member prior to the annuity starting date. To the extent benefits are forfeited upon death before the annuity starting date, an adjustment shall be made. For this purpose, no forfeiture shall be treated as occurring upon the member’s death if the plan does not charge members for providing a qualified preretirement survivor annuity, as defined in 26 U.S.C. § 417(c), upon the member’s death.

(4) EXCEPTION FOR CERTAIN MEMBERS TO THE ADJUSTMENT OF DEFINED BENEFIT DOLLAR LIMITATION FOR COMMENCEMENT BEFORE AGE 62.

a. Qualified Participants. Pursuant to 26 U.S.C. § 415(b)(2)(G) and (H), no age adjustment is made to the defined benefit dollar limitation for commencement before age 62 for any qualified participant. For this purpose, a qualified participant is a participant in a defined benefit plan that is maintained by a state or any political subdivision of a state with respect to whom the service taken into account in determining the amount of the benefit under the defined benefit plan includes at least 15 years of service of the participant as a full-time employee of any police department or fire department that is organized and operated by the state or political subdivision maintaining the defined benefit plan to provide police protection, firefighting services, or emergency medical services for any area within the jurisdiction of the state or political subdivision, or as a member of the Armed Forces of the United States.

b. Survivor and Disability Benefits. Pursuant to 26 U.S.C. § 415(b)(2)(I), no age adjustment is made to the defined benefit dollar limitation for commencement before age 62 for a distribution from the plan on account of a member becoming disabled by reason of personal injuries or sickness, or as a result of the death of a member.

(c) Actuarial equivalence of forms of benefit other than a straight life annuity. Effective for distributions in plan years beginning after December 31, 2003, the determination of actuarial equivalence of forms of benefit other than a straight life annuity shall be made in accordance with subdivision (1) or subdivision (2).

(1) BENEFIT FORMS NOT SUBJECT TO 26 U.S.C. § 417(e)(3). The straight life annuity that is actuarially equivalent to the member’s form of benefit shall be determined under this subdivision if the form of the member’s benefit is either a nondecreasing annuity, other than a straight life annuity, payable for a period of not less than the life of the member, or, in the case of a qualified preretirement survivor annuity, the life of the surviving spouse, or an annuity that decreases during the life of the member merely because of the death of the survivor annuitant, but only if the reduction is not below 50 percent of the benefit payable before the death of the survivor annuitant, or the cessation or reduction of Social Security supplements or qualified disability payments, as defined in 26 U.S.C. § 401(a)(11).

a. Limitation Years Beginning Before July 1, 2007. For limitation years beginning before July 1, 2007, the actuarially equivalent straight life annuity is equal to the annual amount of the straight life annuity commencing at the same annuity starting date that has the same actuarial present value as the member’s form of benefit computed using whichever of the following produces the greater annual amount:

1. The applicable interest rate and applicable mortality table, or other tabular factor, as defined in 26 U.S.C. § 417(e)(3), for adjusting benefits in the same form; or

2. Five percent interest rate assumption and the applicable mortality table as defined in 26 U.S.C. § 417(e)(3).

b. Limitation Years Beginning On or After July 1, 2007. For limitation years beginning on or after July 1, 2007, the actuarially equivalent straight life annuity is equal to the greater of:

1. The annual amount of the straight life annuity, if any, payable to the member under the plan commencing at the same annuity starting date as the member’s form of benefit; or

2. The annual amount of the straight life annuity commencing at the same annuity starting date that has the same actuarial present value as the member’s form of benefit, computed using a five percent interest rate assumption and the applicable mortality table as described in Treasury Regulation § 1.417(e)-1(d)(2), or the applicable mortality table as required by law, for that annuity starting date.

(2) BENEFIT FORMS SUBJECT TO 26 U.S.C. § 417(e)(3). The straight life annuity that is actuarially equivalent to the member’s form of benefit shall be determined under this subdivision if the form of the member’s benefit is other than a benefit form described in subdivision (1). In this case, the actuarially equivalent straight life annuity shall be determined as follows:

a. Annuity Starting Date in Plan Years Beginning After 2005. If the annuity starting date of the member’s form of benefit is in a plan year beginning after 2005, the actuarially equivalent straight life annuity is equal to the greatest of:

1. The annual amount of the straight life annuity commencing at the same annuity starting date that has the same actuarial present value as the member’s form of benefit, computed using the assumptions, as defined in Section 45-37-123.01(3);

2. The annual amount of the straight life annuity commencing at the same annuity starting date that has the same actuarial present value as the member’s form of benefit, computed using a five and one-half percent interest rate assumption and the applicable mortality table for the distribution under Treasury Regulation § 1.417(e)-1(d)(2), or the applicable mortality table as required by law; or

3. The annual amount of the straight life annuity commencing at the same annuity starting date that has the same actuarial present value as the member’s form of benefit, computed for the distribution under Treasury Regulation § 1.417(e)-1(d)(3), or the applicable interest rate as required by law, and the applicable mortality table for the distribution under Treasury Regulation § 1.417(e)-1(d)(2), or the applicable mortality table as required by law, divided by 1.05.

b. Annuity Starting Date in Plan Years Beginning in 2004 or 2005. If the annuity starting date of the member’s form of benefit is in a plan year beginning in 2004 or 2005, the actuarially equivalent straight life annuity is equal to the annual amount of the straight life annuity commencing at the same annuity starting date that has the same actuarial present value as the member’s form of benefit, computed using whichever of the following produces the greater annual amount:

1. The applicable interest rate and applicable mortality table, or other tabular factor, as defined in 26 U.S.C. § 417(e)(3), for adjusting benefits in the same form; or

2. A five and one-half percent interest rate assumption and the applicable mortality table for the distribution under Treasury Regulation § 1.417(e)-1(d)(2), or the applicable mortality table as required by law.

(d) For purposes of Section 45-37-123.130 and subsection (b), no adjustments under 26 U.S.C. § 415(d) shall be taken into account before the limitation year for which the adjustment first takes effect.

(e) For purposes of Section 45-37-123.130, no actuarial adjustment to the benefit is required for the value of a qualified joint and survivor annuity, ancillary benefits that are not directly related to retirement benefits, such as a qualified disability benefit, preretirement death benefits, and postretirement medical benefits, as set forth in 26 U.S.C. § 415(b) and Treasury Regulation § 1.415(b)-1(c)(4)(i)(B), and the value of postretirement cost-of-living increases made in accordance with 26 U.S.C. § 415(d) and Treasury Regulation § 1.415–3(c)(2)(iii). The annual benefit does not include any benefits attributable to employee contributions or rollover contributions, or the assets transferred from a qualified plan that was not maintained by the county.
Ala. Code § 45-57A-61.06 — Alabama Code / Title 45 / Chapter 57A / Section 45-57A-61.06
Section 45-57A-61.06 Compensation
Status: in_force

The compensation for each member of the board of education shall be five hundred dollars ($500) per month, including the reimbursement of any out of pocket expenses incurred while performing the duties of an elected member of the board, payable from city school system funds.
Ala. Code § 45-52-83.01 — Alabama Code / Title 45 / Chapter 52 / Section 45-52-83.01
Section 45-52-83.01 Compensation - Clerk
Status: in_force

(a) Commencing October 1, 1981, the Clerk of the Jury Commission of Morgan County shall be entitled to compensation at a rate per day, but not exceeding an annual amount of four thousand eight hundred dollars ($4,800) per annum as prescribed by the county governing body.

(b) The Clerk of the Jury Commission of Morgan County shall receive an annual salary supplement, to be paid by the county, in an amount sufficient to make the total compensation received by the clerk equal to the total, annual compensation received by the Chair of the Board of Registrars of Morgan County.
Ala. Code § 45-8A-23.053 — Alabama Code / Title 45 / Chapter 8A / Section 45-8A-23.053
Section 45-8A-23.053 Eligibility
Status: in_force

Any councilman shall be a qualified elector of the city, and at least 21 years of age at the time of his or her election. He or she shall hold no other elected or paid public office except as a member of the national guard or naval or military reserve. He or she shall not have been convicted of any crime involving moral turpitude. If any councilman elect or councilman serving as such shall be convicted of a crime involving moral turpitude, or shall enter into any other elected or paid public office, except as a member of the national guard or naval or military reserve, his or her office shall immediately become vacant.
Ala. Code § 45-9-245.06 — Alabama Code / Title 45 / Chapter 9 / Section 45-9-245.06
Section 45-9-245.06 Application of State Sales Tax Statutes
Status: in_force

All provisions of the state sales and use tax statutes with respect to the payment, assessment, and collection of the state sales and use tax, making of reports, keeping and preserving records, penalties for failure to pay the tax, promulgating rules and regulations with respect to the state sales and use tax, and the administration and enforcement of the state sales and use tax statutes which are not inconsistent with this part shall apply to the tax levied under this part. The collection agency shall have and exercise the same powers, duties, and obligations with respect to the tax levied under this part that are imposed on the commissioner and department by the state sales and use tax statutes. All provisions of the state sales and use tax statutes that are made applicable by this part to the tax levied under this part, and to the administration and enforcement of this part, are incorporated by reference and made a part of this part as if fully set forth herein.
Ala. Code § 45-37A-56.39 — Alabama Code / Title 45 / Chapter 37A / Section 45-37A-56.39
Section 45-37A-56.39 Investment in Bonds
Status: in_force

The governing body of any county, city, or town within this state is authorized in its discretion to invest in bonds of the authority any idle or surplus money held in its treasury.
Ala. Code § 45-26-80.02 — Alabama Code / Title 45 / Chapter 26 / Section 45-26-80.02
Section 45-26-80.02 Additional Costs in Certain Cases; Elmore County Circuit Clerks Fund; Judicial Complex
Status: in_force

(a) This section shall apply only in Elmore County.

(b) In addition to any court costs now authorized in the district, circuit, and juvenile courts of Elmore County, there shall be assessed and collected an additional court cost of thirty dollars ($30) in all civil and criminal cases, including traffic cases, in the district, circuit, and juvenile courts of the county except for protection from abuse cases pursuant to Chapter 5 of Title 30, and small claims cases.

(c)(1) One half of the additional court costs collected pursuant to this section shall be deposited into the Elmore County Circuit Clerks Fund and used for the same purposes as the fund is used on September 1, 2011.

(2) One half of the additional court costs and fees collected pursuant to this section shall be deposited into the general fund of the county and appropriated by the Elmore County Commission to fund the operations of the Elmore County Judicial Complex.

(d) Nothing in this section shall impair the authority of a circuit or district judge to waive or to remit the court costs and fees assessed pursuant to this section upon the sworn and valid showing of substantial financial hardship.

(e) It is the intent of the Legislature that the assessment and collection of the additional court cost pursuant to this section not diminish or take the place of any other source of funds for the office of the circuit clerk or the operation of the judicial complex.
Ala. Code § 45-40-245.32 — Alabama Code / Title 45 / Chapter 40 / Section 45-40-245.32
Section 45-40-245.32 Authorization of Levy of Use Tax
Status: in_force

(a) The governing body of the county is hereby authorized to levy and impose excise taxes on the storage, use, or other consumption of property in the county as hereinafter provided in this section:

(1) An excise tax is hereby authorized to be levied and imposed on the storage, use, or other consumption in the county of tangible personal property not including, however, materials and supplies bought for use in fulfilling a contract for the painting, repairing, or reconditioning of vessels, barges, ships, and other watercraft of more than 50 tons burden purchased at retail on or after the effective date of such tax, for the storage, use, or other consumption in the county on or after the effective date of such tax, at the rate of not exceeding one percent of the sale price of such property, except as provided in subdivisions (2), (3), (4), and (5).

(2) An excise tax is hereby authorized to be levied and imposed on the storage, use, or other consumption in the county of any machines used in mining, quarrying, compounding, processing, and manufacturing of tangible personal property purchased at retail on or after the effective date of such tax for storage, use, or other consumption in the county, at the rate of not exceeding one-half of one percent of the sales price of any such machine; provided, that the term machine, as used herein shall include machinery which is used for mining, quarrying, compounding, processing, or manufacturing tangible personal property and the parts of such machines, attachments, and replacements therefor, which are made or manufactured for use on or in the operation of such machines and are customarily so used.

(3) An excise tax is hereby authorized to be levied and imposed on the storage, use, or other consumption in the county of any automotive vehicle, truck, trailer, semi-trailer, or house trailer purchased at retail on or after the effective date of such tax for storage, use, or other consumption in the county at the rate of not exceeding one-half of one percent of the sales price of such automotive vehicle, truck, trailer, semi-trailer, or house trailer; provided, that where any used automotive vehicle, truck, trailer, semitrailer, or house trailer is taken in trade, or in a series of trades, as a credit or part payment on the sale of a new or used vehicle, the tax herein authorized to be levied shall be paid on the net difference, that is, the price of the new or used vehicle sold less the credit for the used vehicle taken in trade.

(4) An excise tax is hereby levied and imposed on the storage, use, or other consumption in the county of any machine, machinery, or equipment which is used in planting, cultivating, and harvesting farm products, or used in connection with the production of agricultural produce or products, livestock, or poultry on farms, and the parts of such machines, machinery, or equipment, attachments and replacements therefor which are made or manufactured for use on or in the operation of such machine, machinery, or equipment, and which are necessary to and customarily used in the operation of such machine, machinery, or equipment, which is purchased at retail after March 25, 1980, for the storage, use, or other consumption in the county at the rate of one-half of one percent of the sales price of such property within the county, regardless of whether the retailer is or is not engaged in the business in this county. Provided, however, the one-half of one percent rate herein prescribed with respect to parts, attachments, and replacements shall not apply to any automotive vehicle or trailer designed primarily for public highway use, except farm trailers used primarily in the production and harvesting of agricultural commodities. Where any used machine, machinery, or equipment which is used in planting, cultivating, and harvesting farm products or used in connection with the production of agricultural produce or products, livestock, and poultry on farms is taken in trade or in a series of trades as a credit or part payment on a sale of a new or used machine, machinery, or equipment, the tax levied herein shall be paid on the net difference, that is, the price of the new or used machine, machinery, or equipment sold, less the credit for the used machine, machinery, or equipment taken in trade.

(5) An excise tax is hereby authorized to be levied and imposed on the classes of tangible personal property, and at not exceeding the rate authorized to be imposed on such classes, specified in subdivisions (1), (2), (3), or (4), on the storage, use, or other consumption in the performance of a contract in the county of any such tangible personal property, new or used, the tax to be measured by the sales price or the fair and reasonable market value of such tangible personal property when put into use in the county, whichever is less; provided, however, the tax authorized to be imposed by this subdivision shall not apply where the taxes imposed by subdivisions (1), (2), (3), or (4) apply.

(b) There are exempted from this section, and from the taxes authorized to be imposed by this section, the storage, use, or other consumption of property the storage, use, or other consumption of which is presently exempted under the state use tax statutes from the state use tax. Subject to those exemptions, every person storing or using or otherwise consuming in the county tangible personal property purchased at retail on or after the effective date of such taxes shall be liable for the taxes authorized to be imposed by this section, and the liability shall not be extinguished until the tax has been paid by such person; provided, however, that a receipt from a registered seller given pursuant to Section 45-40-245.35 to the purchaser of any property to be used, stored, or consumed in the county shall be sufficient to relieve the purchaser from further liability for a tax to which such receipt may refer.
Ala. Code § 45-45-230 — Alabama Code / Title 45 / Chapter 45 / Section 45-45-230
Section 45-45-230 Clothing Allowance
Status: in_force

(a) The Madison County Commission shall have the authority, at its discretion, to appropriate and pay to the Sheriff of Madison County, any deputy sheriff, or other member of the sheriff’s force, an annual amount to be determined by the Madison County Commission for each deputy sheriff or other member of the sheriff’s force for clothing, apparel, and uniforms provided such deputy or other member of the sheriff’s force is regularly employed on a full-time basis by the sheriff of the county.

(b) The appropriation, when so paid to the Sheriff of Madison County or to any deputy sheriff or other member of the sheriff’s force, shall be used exclusively by the sheriff, deputy sheriff, or other member of the sheriff’s force employed by the sheriff on a full-time basis, exclusively for clothing, apparel, and uniforms.
Ala. Code § 45-49-90.13 — Alabama Code / Title 45 / Chapter 49 / Section 45-49-90.13
Section 45-49-90.13 Recording of Instruments
Status: in_force

The certificate of incorporation of the corporation or any amendment thereof, any deeds or other documents whereby properties are conveyed to the corporation, any mortgages executed by the corporation, any leases made by the corporation, and the certificate of dissolution of the corporation may all be filed for record in the office of the judge of probate of the county without the payment of any tax or fees other than such fees as may be authorized by law for recording of such instruments.
Ala. Code § 45-39A-11.31 — Alabama Code / Title 45 / Chapter 39A / Section 45-39A-11.31
Section 45-39A-11.31 Annual Report
Status: in_force

(a) The business owners’ association shall prepare a prospective report for each fiscal year, except the first year, for which benefit assessments are to be levied and collected to pay the costs of the activities described in the report. The owners’ association’s first report shall be due 90 days after the first year of operation of the tourism improvement district.

(b) The report shall be filed with the city council and shall refer to the tourism improvement district by name, specify the fiscal year to which the report applies, and, with respect to that fiscal year, shall contain all of the following information:

(1) The activities and improvements to be provided for that fiscal year.

(2) An estimate of the cost of providing the activities and improvements for that fiscal year.

(3) The estimated amount of any surplus or deficit revenues to be carried over from a previous fiscal year.

(c) The city council may approve the report as filed by the business owners’ association or may make recommendations for approval to the annual report within 45 days of receiving the annual report. The annual report shall be final and approved within 90 days following its submission by the business owners’ association to the city council.

(d) Within 90 days after the close of the business owners’ association’s fiscal year, the business owners’ association shall have an annual audit of its books, accounts, and financial transactions made by a certified public accountant. The business owners’ association’s annual audit shall be completed and filed with the city council within 120 days after the close of the business owners’ association’s fiscal year.
Ala. Code § 45-52-200.40 — Alabama Code / Title 45 / Chapter 52 / Section 45-52-200.40
Section 45-52-200.40 Voluntary Donation to Morgan County Rescue Squad, Inc.; Disposition of Funds
Status: in_force

The Morgan County Commissioner of Licenses shall add a donation line on each annual boat registration or renewal for the person registering the boat to allow the person to make a voluntary contribution to the Morgan County Rescue Squad, Inc. The commissioner of licenses shall on a regular basis distribute any voluntary contribution to the rescue squad. The Morgan County Rescue Squad shall on an annual basis report to the Morgan County Legislative Delegation on its use of the funds.
Ala. Code § 45-49-100.41 — Alabama Code / Title 45 / Chapter 49 / Section 45-49-100.41
Section 45-49-100.41 Vacancies; Recordkeeping
Status: in_force

The board of school commissioners shall have power to fill any and all vacancies that may occur therein or in the office of superintendent, and the persons that may be elected by the board to fill vacancies shall hold their offices until the term for which their predecessors were elected shall expire. In the event the vacancy is not filled by the remaining members of the Board of School Commissioners of Mobile County, within 30 days from and after the happening of the vacancy, the State Superintendent of Education shall fill such vacancy by appointment. The Superintendent of Education of Mobile County shall notify the State Superintendent of Education when a vacancy in the office of member of the Board of School Commissioners of Mobile County, has not been filled within 30 days. The board shall cause full minutes of their proceedings to be kept in well bound books, subject at all times to the inspection of the citizens of Mobile County. They shall cause to be published semiannually, in a newspaper published in the City of Mobile, a full statement of the revenue and disbursements of the preceding six months, the number of schools kept, of teachers employed, and of pupils instructed. They shall transmit, or cause to be transmitted, annually, to the State Superintendent of Education, to be by him or her laid before the Legislature, a full statement of their receipts and disbursements during the year, and such further information and statistics of their transaction as the superintendent may require.
Ala. Code § 45-32-150.12 — Alabama Code / Title 45 / Chapter 32 / Section 45-32-150.12
Section 45-32-150.12 Pari-Mutuel Wagering; Hours of Racetrack Operation and Number of Races
Status: in_force

(a) The commission shall make rules governing, permitting, and regulating the wagering on dog races under the form of mutuel wagering by patrons known as pari-mutuel wagering, which method shall be legal to the extent that and so long as, the same is carried on and conducted strictly in conformity with this part, and not otherwise. Only the persons, associations, or corporations receiving a license from the commission shall have the right or privilege to conduct this type of wagering and the licenses shall restrict and confine this form of wagering to a space within the race meeting grounds. All other forms of wagering on the result of dog races shall continue to be illegal, and any or all wagering outside of the enclosure of such races, where such races shall have been licensed by the commission shall be illegal.

(b) No person or corporation shall directly or indirectly purchase pari-mutuel tickets or participate in the purchase of any part of a pari-mutuel pool for another for hire or for any gratuity and no person shall purchase any part of a pari-mutuel pool through another, wherein he or she gives or pays directly or indirectly such other person anything of value. Any person violating this section shall be deemed guilty of a misdemeanor, and, upon conviction in a court of competent jurisdiction, shall be punished by a fine of not more than five hundred dollars ($500), or by imprisonment not to exceed six months, or both fine and imprisonment in the discretion of the court.

(c) In addition to other rules and regulations that may be promulgated by the racing commission, the following shall be complied with by the licensee or operator of the race plant and employees thereof.

(1) A duly licensed veterinarian shall be on the grounds at weighing time and make examination of the physical condition of each greyhound, and any dog not considered to be in good physical condition, shall be reported to the presiding official.

(2) An adequate security force shall be employed as prescribed by the racing commission. Members of security force shall have the same powers as other law enforcement officers of the county while performing their duties on the premises of the racetrack.

(3) Public liability insurance shall be carried by the licensee or operator in an amount and with a company approved by the racing commission.

(4) A pari-mutuel ticket shall not be sold to an individual who is visibly inebriated.

(5) The racing operator is authorized to open the Greene County Racetrack for business and to conduct live greyhound racing and or televised horse or greyhound racing and pari-mutuel wagering during the hours as it deems desirable, however in no event shall the racing commission be authorized to allow live greyhound racing or televised horse or greyhound racing, or both, and pari-mutuel wagering thereon to be conducted after 2:00 AM on Sunday; provided that the racing operator shall not conduct any live racing event at the Greene County Racetrack before 10:00 AM, nor shall it present any televised racing event before 8:00 AM with the hour to be determined according to the time then applicable in Alabama. If the racing operator keeps the Greene County Racetrack open for business until midnight on any day, whether conducting pari-mutuel wagering on live racing or televised racing, or both, the racing operator may continue all or any of its operations past midnight for not exceeding the first two hours of the following day, even if the following day is not a day on which the Greene County Racetrack is scheduled to be open for business as a racing day permitted under this part, and the time, not exceeding two hours, for which the operations of the racetrack are continued into the following day shall not be counted as a racing day or any part thereof against the limit of racing days permitted the racing operator in any one year. A pari-mutuel ticket shall not be sold to an individual who is visibly inebriated.

(6) Notwithstanding the provisions of this part and any rules and regulations of the racing commission now in effect, there shall be no limit imposed upon the number of races which may be conducted within a single racing program.
Ala. Code § 45-37-210 — Alabama Code / Title 45 / Chapter 37 / Section 45-37-210
Section 45-37-210 Metropolitan Rapid Rail Study Commission
Status: in_force

(a) There is created a rapid rail authority in Jefferson County to be called the Metropolitan Rapid Rail Study Commission, hereinafter referred to as the commission. The commission shall be a body corporate and politic, shall be governed and managed as provided for in this section, and shall have the powers and duties provided for by this section, and other applicable provisions of law.

(b) The commission shall be composed of five members as follows:

(1) One member appointed by the Jefferson County State Senate Delegation.

(2) One member appointed by the Jefferson County State House Delegation.

(3) One member appointed by the Board of Directors of the Birmingham-Jefferson County Transit Authority.

(4) One member appointed by the Mayor of the City of Birmingham.

(5) One member appointed by the Jefferson County commissioner in charge of roads and transportation.

(c)(1) The members shall be appointed to four-year terms and may be reappointed one time. The appointment of the Board of Directors of the Birmingham-Jefferson County Transit Authority shall be exempt from the one term reappointment limitation. The persons appointed shall be representative of and knowledgeable about rail transportation operations or service.

(2) The commission shall elect a chair and other officers as it may deem necessary, and shall meet at least quarterly, and may meet at any time on the call of the chair or upon request of a majority of the membership.

(3) A quorum of the commission shall be a majority of the total membership.

(4) Any appointed commission member may designate in writing a representative or proxy who may vote and fully participate in the actions of the board.

(5) Official actions of the commission shall require an affirmative or negative vote of a majority of the total membership of the commission.

(6) The commission is authorized to establish through bylaws such procedures and rules for its operation as it may deem necessary or useful, including the maintenance of minutes and other official records and the adoption of an annual budget.

(7) Members of the commission shall serve without compensation, but appointed or designated members may receive reimbursement for actual and necessary travel expenses from funds available to the commission.

(d) The commission may employ personnel as it deems necessary from available funds and may utilize services or assistance from any included county or municipality or other public board or agency, including the loan of personnel.

(e) The commission shall have the following powers, rights, and duties:

(1) To plan for and propose a rapid rail system in Jefferson County.

(2) To adopt and use a corporate seal.

(3) To study feeder transit services to rail stations in coordination with the Birmingham-Jefferson County Transit Authority.

(4) To submit the scope of services for the study of rapid rail to the Birmingham-Jefferson County Transit Authority for inclusion in its regional transportation study.

(5) To cooperate with other governmental entities and to contract with other governmental agencies including, but not limited to, the State Department of Transportation, the federal government, counties, and municipalities.

(6) To enter into joint planning agreements.

(f) The commission may develop a plan for providing various rapid rail services which shall include, but not be limited to, the following:

(1) Establishment, location, or relocation of transit routes.

(2) Areas to be served.

(3) Frequency and method of services.

(4) Coordination of existing services.

(5) Contributions by governments in the service area toward the cost of transit services.

(6) Sources and methods of funding existing or expanding services.

(7) Provision of special services for handicapped persons or other persons unable to use regularly scheduled and equipped services.

(8) Provision of services for special events or occasions.

(9) Any other provisions necessary or desirable to establish a coordinated, reliable, scheduled rapid rail service.

(g) The commission may solicit, accept, and expend grants, appropriations, contributions, or other funds from any source, public or private, and maintain an accounting of the receipts and expenditures, subject to audit by the Department of Examiners of Public Accounts.

(h) Any department or agency of the state, or any county, municipality, or metropolitan government, or any agency thereof, may, upon request of the commission, provide any services or assistance to the commission in preparing a plan.
Ala. Code § 45-8A-23.133 — Alabama Code / Title 45 / Chapter 8A / Section 45-8A-23.133
Section 45-8A-23.133 Budget Message - Capital Program
Status: in_force

The city manager shall also include in the budget message, or attach thereto, a capital program of proposed capital projects for the five fiscal years next succeeding the budget year, prepared by the planning board, if any, together with his or her comments thereon and any estimates of costs prepared by any office, department, board, or agency. For the use of the planning board, if any, in preparing such capital program, copies of the departmental estimates of capital projects, filed with the city manager pursuant to Section 45-8A-23.121, shall be filed with the board.
Ala. Code § 45-8A-23.189 — Alabama Code / Title 45 / Chapter 8A / Section 45-8A-23.189
Section 45-8A-23.189 Borrowing in Anticipation of Other Revenues
Status: in_force

In any budget year, in anticipation of the collection or receipt of other revenues of that budget year, the council may by resolution authorize the borrowing of money by the issuance of negotiable notes of the city, each of which shall be designated “special revenue note for the year 2___.” (stating the budget year). Such notes may be renewed from time to time, but all such notes, together with the renewals thereof, shall mature and be paid not later than the end of the fiscal year after the budget year in which the original notes shall have been issued.