Part4. Tax, General.  


Division 1. Administration and Enforcement.
§ 45-2-243. Designees; compensation; powers.
Division 2. Alabama Gulf Coast Convention and Visitors Bureau.
§ 45-2-243.20. Bureau established.
§ 45-2-243.21. Programs; contracts; powers.
§ 45-2-243.22. Board of directors - Composition; expenses.
§ 45-2-243.23. Board of directors - Powers and duties.
§ 45-2-243.24. Lodging tax district established.
§ 45-2-243.25. Privilege or license tax on lodging.
§ 45-2-243.26. Exemptions.
§ 45-2-243.27. Payment and collection of tax.
§ 45-2-243.28. Application of subpart.
§ 45-2-243.29. Severability.
§ 45-2-243.30. Disposition of funds.
Division 3. Public Improvement Association.
§ 45-2-243.50. Authority to manage public improvements outside municipal boundaries.
§ 45-2-243.51. List of assessed property owners.
§ 45-2-243.52. Assessment book for county improvements.
§ 45-2-243.53. Notice of delivery of assessment book.
§ 45-2-243.54. Notice requirements.
§ 45-2-243.55. Defect in notice or proceedings.
§ 45-2-243.56. Objections or defenses to proposed assessments.
§ 45-2-243.57. Hearing.
§ 45-2-243.58. Time and manner of payment of assessments.
§ 45-2-243.59. Assessments liens.
§ 45-2-243.60. Savings provision.
§ 45-2-243.61. Scope.
Division 4. Impact Fees.
§ 45-2-243.80. Applicability.
§ 45-2-243.81. Definitions.
§ 45-2-243.82. Limitations on impact fees; governmental infrastructure outside corporate limits of municipality.
§ 45-2-243.83. Impact fees for governmental infrastructure.
§ 45-2-243.84. Setting impact fees; levy; credits; sharing of revenues.
§ 45-2-243.85. Collection and payment of impact fees.
§ 45-2-243.86. Hearing.
§ 45-2-243.87. Disposition of funds.