|
45-32-247
Section 45-32-247 Levy of tax. (a)(1) The Greene County Commission is hereby authorized
to impose upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise
consumes tobacco or certain tobacco products in Greene County a county privilege, license,
or excise tax up to the following amounts: a. Five cents ($0.05) for each package of cigarettes,
made of tobacco or any substitute therefor. b. Five cents ($0.05) for each cigar of any description
made of tobacco or any substitute therefor. c. Five cents ($0.05) for each sack, can, package,
or other container of smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed,
and other kinds and forms of tobacco which is prepared in such manner as to be suitable for
smoking in a pipe or cigarette. d. Five cents ($0.05) for each sack, plug, package, or other
container of chewing tobacco, which tobacco is prepared in such manner as to be suitable for
chewing only and not suitable for smoking as described in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-32-247.htm - 5K - Match Info - Similar pages
45-4-245
Section 45-4-245 Collection and enforcement; disposition of funds. (a) The Bibb County
Commission is hereby authorized to impose upon every person, firm, or corporation who sells,
stores, delivers, uses, or otherwise consumes tobacco or certain tobacco products in Bibb
County a county privilege, license, or excise tax up to the following amounts: (1) Four cents
($0.04) for each package of cigarettes, made of tobacco or any substitute therefor. (2) Four
cents ($0.04) for each cigar of any description made of tobacco or any substitute therefor.
(3) Four cents ($0.04) for each sack, can, package, or other container of smoking tobacco,
including granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco
which is prepared in such manner as to be suitable for smoking in a pipe or cigarette. (4)
Four cents ($0.04) for each sack, plug, package, or other container of chewing tobacco, which
tobacco is prepared in such manner as to be suitable for chewing only and not...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-4-245.htm - 5K - Match Info - Similar pages
45-44-246.01
Section 45-44-246.01 Additional tax. (a)(1) The Macon County Commission may impose on
every person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes
tobacco or tobacco products in Macon County, a county privilege, license, or excise tax in
the following amounts: a. Five cents ($.05) for each package of cigarettes made of tobacco
or any substitute therefor. b. Five cents ($.05) for each package of cigars made of tobacco
or any substitute therefor, including the cigarette-sized or near cigarette-sized cigars,
but excluding single wrapped cigars. c. Five cents ($.05) for each sack, can, package, or
other container of smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed,
and other kinds and forms of tobacco which are prepared in such manner suitable for smoking
in a pipe or cigarette. d. Five cents ($.05), for each sack, plug, package, or other container
of chewing tobacco, which tobacco is prepared in such manner suitable for chewing only...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-246.01.htm - 6K - Match Info - Similar pages
45-8-243
Section 45-8-243 Levy of tax; failure to add tax or refund or absorption of tax; disposition
of funds; affixing of tax stamps; rules and regulations; construction and application. (a)
The Calhoun County Commission is hereby authorized to impose upon every person, firm, corporation,
club, association, partnership, or other legal entity who or which sells, stores, delivers,
uses, or otherwise consumes tobacco or certain tobacco products in Calhoun County a county
privilege, license, or excise tax in the following amounts: (1) Three cents ($0.03) for each
package of cigarettes, made of tobacco or any substitute therefor. (2) Three cents ($0.03)
for each sack, can, package, or other container of smoking tobacco, including granulated,
plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco which are prepared
in such manner as to be suitable for smoking in a pipe or cigarette. (3) Three cents ($0.03)
for each sack, plug, package, or other container of chewing tobacco, which...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-243.htm - 6K - Match Info - Similar pages
24-1-27
Section 24-1-27 Powers and duties of authority. (a) An authority shall constitute a
public body and a body corporate and politic exercising public powers, and having all the
powers necessary or convenient to carry out and effectuate the purposes and provisions of
this article, including the following powers in addition to others granted in this article:
(1) To investigate into living, dwelling and housing conditions and into the means and methods
of improving such conditions. (2) To determine where unsafe or unsanitary dwelling, public
school or housing conditions exist. (3) To study and make recommendations concerning the plan
of any city located within its boundaries in relation to the problem of clearing, replanning,
and reconstruction of areas in which unsafe or unsanitary dwelling, public school, or housing
conditions exist, and the provision of dwelling accommodations for persons of low income,
and to cooperate with any city or regional planning agency. (4) To prepare, carry out,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/24-1-27.htm - 9K - Match Info - Similar pages
34-26-46
Section 34-26-46 Grounds for disciplinary action; mental or physical competence; penalties;
judicial review; disciplinary oversight. (a) The board shall suspend, place on probation,
or require remediation, or any combination thereof, for any psychologist or psychological
technician for a specified time, to be determined at the discretion of the board, or revoke
any license to practice as a psychologist or psychological technician or take any other action
specified in the rules and regulations whenever the board finds by a preponderance of the
evidence that the psychologist or psychological technician has engaged in any of the following
acts or offenses: (1) Fraud or deception in applying for or procuring a license to practice
as a psychologist or psychological technician; or in passing the examination provided for
in this chapter. (2) Practice as a psychologist or psychological technician under a false
or assumed name or the impersonation of another practitioner of a like or different...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-26-46.htm - 8K - Match Info - Similar pages
40-21-121
Section 40-21-121 Levy of tax; procedure for collecting tax. (a) There is hereby levied,
in addition to all other taxes of every kind now imposed by law, and shall be collected as
provided herein, a privilege or license tax against every home service provider doing business
in the State of Alabama on account of the furnishing of mobile telecommunications service
to a customer with a place of primary use in the State of Alabama by said home service provider.
The amount of the tax shall be determined by the application of the rates against gross sales
or gross receipts, as the case may be, from the monthly charges from the furnishing of mobile
telecommunications service to a customer with a place of primary use in the State of Alabama
and shall be computed monthly with respect to each person to whom services are furnished at
the rate of four percent on bills dated prior to February 1, 2002, and at the rate of six
percent on bills dated on or after February 1, 2002, regardless of when the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-121.htm - 11K - Match Info - Similar pages
40-25-2
Section 40-25-2 Who is liable for tax; amount; local tax or fee. (a) In addition to
all other taxes of every kind now imposed by law, every person, firm, corporation, club, or
association, within the State of Alabama, who sells or stores or receives for the purpose
of distribution to any person, firm, corporation, club, or association within the State of
Alabama, cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, snuff, or
any substitute therefor, either or all, shall pay to the State of Alabama for state purposes
only a license or privilege tax which shall be measured by and graduated in accordance with
the volume of sales of such person, firm, corporation, club, or association in Alabama. There
is hereby levied license or privilege taxes on articles containing tobacco enumerated in this
article in the following amounts: (1) LITTLE CIGARS. Upon cigars of all descriptions, including
filtered cigars, made of tobacco, or any substitute therefor, and weighing not...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-2.htm - 8K - Match Info - Similar pages
45-13-245
Section 45-13-245 Levy and collection of tax; disposition of funds. (a)(1) There is
imposed on every person, firm, or corporation that sells, stores, delivers, uses, or otherwise
consumes tobacco or tobacco products in Clarke County, a county privilege, license, or excise
tax in the following manner: a. Five cents ($0.05) for each package of cigarettes, made of
tobacco or any substitute therefor. b. Two cents ($0.02) for each cigar of any description
made of tobacco or any substitute therefor, with the exception of the cigarette sized or near
cigarette sized cigars which may be taxed at the same rate as cigarettes under paragraph a.
c. Two cents ($0.02) for each sack, can, package, or other container of smoking tobacco, including
granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco which
are prepared in such manner as to be suitable for smoking in a pipe or cigarette. d. Three
cents ($0.03) for each sack, plug, package, or other container of chewing...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-13-245.htm - 6K - Match Info - Similar pages
45-6-241.40
Section 45-6-241.40 Imposition of tobacco tax; stamps; disposition of funds; rules and
regulations. (a)(1) The Bullock County Commission is hereby authorized to impose upon every
person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco
or certain tobacco products in Bullock County a county privilege, license, or excise tax in
the following amounts: a. Five cents ($.05) for each package of cigarettes, made of tobacco
or any substitute therefor. b. Five cents ($.05) for each package of cigars or cigarellos,
such as Winchester, which are similar to, and which are packaged like, cigarettes. c. Three
cents ($.03) for each cigar, cheroot, or stogie of any description made of tobacco or any
substitute therefor which are not similar to, nor packaged like, cigarettes as provided for
in paragraph b. d. Three cents ($.03) for each sack, can, package, or other container of smoking
tobacco, including granulated, plug, cut, crimp cut, ready rubbed, and other...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-241.40.htm - 6K - Match Info - Similar pages
|