(a) The following words and phrases used in this part, and others evidently intended as the equivalent thereof, in the absence of clear implication herein otherwise, shall be given the following respective interpretations herein:

Terms Used In Alabama Code 45-39-221

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • following: means next after. See Alabama Code 30-3D-608
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • preceding: means next before. See Alabama Code 30-3D-608
  • state: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Alabama Code 30-3D-608

(1) AUTHORIZING RESOLUTION. The resolution adopted by the governing body of the City of Florence or the county, in accordance with this part, that authorizes the organization of the tourism board.

(2) BOARD. The board of directors of the tourism board.

(3) CODE. This code and all amendments thereto and, with respect to any particular title, chapter, article, division, section, or other portion thereof, any act of the Legislature or other code preceding such portion of this code or subsequently replacing the same.

(4) COUNTY. Lauderdale County, Alabama.

(5) COUNTY LODGING TAX. That certain tax levied pursuant to Part 5, commencing with Section 45-39-244, of Article 24 of this chapter.

(6) DIRECTOR. A member of the board.

(7) FLORENCE. The City of Florence, Alabama.

(8) GOVERNING BODY. With respect to the county, its county commission, and, with respect to a municipality, its city or town council, board of commissioners, or other like governing body.

(9) LEGISLATURE. The Legislature of the state.

(10) MUNICIPALITY. Any incorporated municipality located wholly within the county.

(11) PLANNING JURISDICTION. A municipality’s planning jurisdiction but excludes any portion of the planning jurisdiction located outside of the county.

(12) STATE. The State of Alabama.

(13) TOURISM BOARD. The public corporation organized pursuant to this part.

(b) The terms herein, hereby, hereunder, hereof, and other equivalent words refer to this part as an entirety and not solely to the particular section or portion hereof in which any such word is used. The definitions set forth herein shall be deemed applicable whether the words defined are used in the singular or plural. Whenever used herein any pronoun or pronouns shall be deemed to include both singular and plural and to cover all genders.

(Act 2014-267, p. 859, §1.)