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134 chapters · 10,612 sections in this title.
Ala. Code § 45-28-242 Distribution of Funds
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The Etowah County Commission shall distribute, no less than quarterly, the net revenues together with any earned interest thereon, generated pursuant to Amendment 445, Amendment of Amendment 432, to the Constitution of 1901, as amended, which levied a tax for fire protection purp…
Ala. Code § 45-28-243 Privilege or License Tax
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(a) In Etowah County, there is levied and imposed, in addition to all other taxes of every kind now imposed by law, a privilege or license tax upon every person, firm, or corporation engaging in the business of renting or furnishing any room or rooms, lodging, or accommodations t…
Ala. Code § 45-28-243.01 Privilege or License Surcharge
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(a) This section shall be applicable only to Etowah County. (b) There is levied and imposed, in addition to all other surcharges of every kind now imposed by law, a privilege or license surcharge upon every person, firm, or corporation engaging in the business of renting or furni…
Ala. Code § 45-28-243.02 Distribution of Proceeds
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In Etowah County, the portion of the tax proceeds collected pursuant to Section 40-26-1 which is distributed to the county commission pursuant to Section 40-26-20, to be used for the promotion of tourism, recreation, and conventions, shall be distributed to the Etowah County Mega…