Code of Alabama
Part 2 - Tourism.
Section 45-39-221.03 - Powers of Tourism Board.

(a) The tourism board may conduct programs and events, including, but not limited to, programs of information and publicity, sporting events, and other public events to attract tourists and visitors to the county. The tourism board may conduct programs or events in the state and elsewhere and expend its funds in the furtherance of such programs and events in the state and elsewhere.
(b) The tourism board may enter into contracts with any person, firm, corporation, or association to carry out the purposes set forth herein. No contract entered into by the tourism board shall bind either the state, the county, or any municipality.
(c) The tourism board shall have the following additional powers, together with all powers incidental thereto or necessary to the discharge thereof in corporate form:
(1) To sue and be sued in its own name in civil suits and actions, and to defend suits and actions against it, including suits and actions ex delicto and ex contractu, subject, however, to the same limitations that are imposed, by Section 11-93-2, on the recovery of money damages under any judgment against a governmental entity, as the term governmental entity is defined and used in Section 11-93-1, it being understood and hereby expressly provided that Section 11-93-2 shall apply, and shall be applied, fully to the tourism board, in all circumstances and instances whatsoever, and in every judicial action or proceeding, whether in state or federal court, to which the tourism board is or may be a party, whether or not the tourism board itself is, or would be, or would be deemed to be, a governmental entity, as that term is defined and used as aforesaid.
(2) To own, lease, license, operate, purchase, acquire, hold, improve, develop, manage, sell, convey, transfer, exchange, release, and dispose of, either alone or in conjunction with others, real and personal property, tangible and intangible, of every kind, character, and description.
(3) To adopt a corporate seal and to alter such seal as necessary or appropriate.
(4) To employ agents, employees, consultants, attorneys, and accountants, to fix their compensation, to secure such services and assistance as the board deems necessary to enable the tourism board to conduct and engage in the activities and purposes for which it is created, and, subject to Section 45-39-221.04, to appoint officers in addition to those specified in Section 45-39-221.04.
(5) To make bylaws for the management and regulation of the tourism board’s affairs, including the appointment of committees, upon resolution of the board.
(6) To enter into contracts and execute all instruments necessary or convenient to lease, purchase, and own real or personal property used in furtherance of the purposes for the accomplishment of which the tourism board is created.
(7) To accept or receive gifts, bequests, devises, and all other types of funds, both public and private, regardless of the source, subject to all applicable laws, and to expend all such funds to carry out the purposes of the tourism board.
(8) To provide funds directly or indirectly to third parties in connection with any public program, sporting or other event, or advertising campaign to carry out the purposes herein stated.
(9) To borrow money, execute notes, and other evidence of indebtedness which may be required by the lender, and pledge anticipated revenue or income to secure payment of loans.
(10) To mortgage, pledge, or otherwise convey its property and its revenues from any source.
(11) To mortgage or pledge any or all of its assets or properties or any part or parts thereof, whether then owned or thereafter acquired, as security for the payment of the principal of and the interest and premium, if any, on any debt incurred by it.
(d) At the discretion of the board, the tourism board may operate on the basis of either a calendar year or a fiscal year that is identical to the fiscal year then being used by the county. The tourism board shall each year adopt an annual budget for the then next succeeding calendar or fiscal year, whichever is applicable, which budget may thereafter from time to time be altered, amended, or modified, all as the board may determine to be advisable. The board, not less than 30 days prior to approval by it of any proposed annual budget, shall cause a copy of the proposed budget to be provided to both of the following:
(1) The governing body and, if the mayor is not a member of the governing body, the mayor of each municipality in which the county lodging tax is then being collected from persons and businesses operating in the corporate limits or planning jurisdiction of the municipality.
(2) The governing body of the county, provided that the county lodging tax is then being collected from persons and businesses operating in the county, but not within the corporate limits or planning jurisdiction of any municipality. Any governing body or mayor may submit to the board comments or requests with respect to the proposed annual budget, and request from the board any information as is reasonably related to the budget. Before adopting a proposed annual budget, the board, may alter, amend, or modify the proposed budget on the basis of any comments or requests submitted to it as provided herein, but the board shall not in any event be required or obligated to do so.
(e) The tourism board shall have neither the power to levy any tax nor the power of eminent domain, and nothing herein contained shall be construed as granting any such power to the tourism board.