# Ala. Code § 11-50B-5: Section 11-50B-5 Maintenance of Records; Payment of Capital Costs, Etc

> Alabama · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_AL_T2_C50B_S11-50B-5

## Section

- **Citation:** Ala. Code § 11-50B-5
- **Heading:** Section 11-50B-5 Maintenance of Records; Payment of Capital Costs, Etc
- **Jurisdiction:** Alabama
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Alabama Code / Title 2 / Chapter 50B / Section 11-50B-5

## Text

Every public provider furnishing cable service or telecommunications service in the exercise of authority granted under the provisions of this chapter shall maintain books and records of its operations reflecting all costs, including direct costs and indirect costs, of providing the cable service or telecommunications service, as the case may be, in accordance with generally accepted governmental accounting principles. Books and records maintained pursuant to the provisions of this section shall disclose the sources and amounts of capital, including working capital, employed in the provision of cable service or telecommunications service, as the case may be. No part of the capital costs incurred or capital expenditures made, or the operating expenses paid, by a public provider in the provision of cable service or telecommunications service, as the case may be, in the exercise of authority granted under this chapter shall be paid from revenues derived from state or local taxes or from appropriations of the state, a county, or a municipality. Notwithstanding the foregoing, nothing contained in this chapter shall preclude public providers furnishing cable service or telecommunications service, as the case may be, in the event of a disaster as declared by county, state, or federal officials or authorities, from using emergency relief funds obtained from any source in the repair or restoration of their cable systems, telecommunications equipment, and telecommunications systems, and nothing contained herein shall preclude a municipality, municipal department or agency, public corporation, board, or authority that is an agency, department, or instrumentality of a municipality, public school, or other governmental entity from paying a public provider for a service furnished by the public provider in the exercise of authority granted under this chapter from revenues derived from state or local taxes or from appropriations of the state, a county, or a municipality.

## Nearby sections

- [Ala. Code § 11-50B-1 Section 11-50B-1 Purpose](https://www.frixlaw.com/law-library/statutes/STATE_AL_T2_C50B_S11-50B-1.md)
- [Ala. Code § 11-50B-2 Section 11-50B-2 Definitions](https://www.frixlaw.com/law-library/statutes/STATE_AL_T2_C50B_S11-50B-2.md)
- [Ala. Code § 11-50B-3 Section 11-50B-3 Permitted Activities by Public Providers; Lease of Equipment by Municipal Governing Bodies](https://www.frixlaw.com/law-library/statutes/STATE_AL_T2_C50B_S11-50B-3.md)
- [Ala. Code § 11-50B-4 Section 11-50B-4 Municipal Authority to Furnish Cable Service; Rules and Regulations](https://www.frixlaw.com/law-library/statutes/STATE_AL_T2_C50B_S11-50B-4.md)
- [Ala. Code § 11-50B-5 Section 11-50B-5 Maintenance of Records; Payment of Capital Costs, Etc](https://www.frixlaw.com/law-library/statutes/STATE_AL_T2_C50B_S11-50B-5.md)
- [Ala. Code § 11-50B-6 Section 11-50B-6 Allocation of Costs; Charge Rates](https://www.frixlaw.com/law-library/statutes/STATE_AL_T2_C50B_S11-50B-6.md)
- [Ala. Code § 11-50B-7 Section 11-50B-7 Provision of Cable Channel to Public School System, Etc](https://www.frixlaw.com/law-library/statutes/STATE_AL_T2_C50B_S11-50B-7.md)
- [Ala. Code § 11-50B-8 Section 11-50B-8 Meetings, Hearings, Etc., Open to Public; Notice; Petition; Election; Procedure](https://www.frixlaw.com/law-library/statutes/STATE_AL_T2_C50B_S11-50B-8.md)
- [Ala. Code § 11-50B-9 Section 11-50B-9 Funding](https://www.frixlaw.com/law-library/statutes/STATE_AL_T2_C50B_S11-50B-9.md)
- [Ala. Code § 11-50B-10 Section 11-50B-10 Power of Eminent Domain](https://www.frixlaw.com/law-library/statutes/STATE_AL_T2_C50B_S11-50B-10.md)
- [Ala. Code § 11-50B-11 Section 11-50B-11 Limitation on Debts](https://www.frixlaw.com/law-library/statutes/STATE_AL_T2_C50B_S11-50B-11.md)
- [Ala. Code § 11-50B-12 Section 11-50B-12 Construction](https://www.frixlaw.com/law-library/statutes/STATE_AL_T2_C50B_S11-50B-12.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AL_T2_C50B_S11-50B-5. Check the current official text before relying on it. Not legal advice.