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45-19-245
Section 45-19-245 Levy and collection of tax; disposition of funds. (a) There is imposed upon
every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes
tobacco or certain tobacco products in Coosa County a county privilege, license, or excise
tax in the following amounts: (1) Five cents ($0.05) for each package of cigarettes made of
tobacco or any substitute therefor. (2) 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 subdivision
(1). (3) 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. (4)
Three cents ($0.03) for each sack, plug, package, or other container of...
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6-12A-5
Section 6-12A-5 Reporting to commissioner; disclosure; escrow fund. (a) Reporting by wholesalers
and distributors. Not later than 20 days after the end of each month, and more frequently
if so directed by the commissioner, each wholesaler and distributor shall submit all the information
the commissioner requires to facilitate compliance with this chapter, including, but not limited
to, a list by brand family of the total number of cigarettes or in the case of roll your own,
the equivalent stick count for which the wholesalers and distributors affixed stamps during
the previous month or otherwise paid the tax due for any cigarettes. The wholesaler or distributor
shall maintain, and make available to the commissioner, all invoices and documentation of
sales of all non-participating manufacturer cigarettes and any other information relied upon
in reporting to the commissioner for a period of five years. (b) Disclosure of information.
Notwithstanding any other law or rule, including...
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40-17-168.17
Section 40-17-168.17 Criminal penalties. (a) Any person who willfully does any of the following
is guilty of a Class A misdemeanor, but shall be fined not less than five thousand dollars
($5,000) nor more than twenty-five thousand dollars ($25,000): (1) Fails to obtain a license
as required by this article prior to engaging in an activity for which a license is required.
(2) Fails to pay to this state no more than 30 days after the date the tax is due the tax
levied by this article. (3) Makes a false statement on an application, return, ticket, invoice,
statement, or any other document required under this article. (4) Fails to file no more than
30 days after it is due any return required by this article. (5) Fails to maintain any record
required by this article. (6) Makes a false statement in an application for a refund. (7)
Fails to make required disclosure of the correct amount of compressed natural gas or liquefied
natural gas sold or used in this state. (8) Dispenses into the...
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40-17-352
Section 40-17-352 Criminal penalties. (a) Any person who willfully does any of the following
is guilty of a misdemeanor and upon conviction thereof shall be fined not less than five thousand
dollars ($5,000) nor more than twenty-five thousand dollars ($25,000), or imprisoned for not
more than one year, or both: (1) Fails to obtain a license as required by this article prior
to engaging in an activity for which a license is required. (2) Fails to pay to this state
no more than 30 days after the date the tax is due the tax levied by this article. (3) Makes
a false statement on an application, return, ticket, invoice, statement, or any other document
required under this article. (4) Fails to file no more than 30 days after it is due any return
required by this article. (5) Fails to maintain any record required by this article. (6) Makes
a false statement in an application for a refund. (7) Fails to make required disclosure of
the correct amount of fuel sold or used in this state. (8)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-352.htm - 3K - Match Info - Similar pages
45-33-242.01
Section 45-33-242.01 Tax to be added to sales price of cigarettes; enforcement. (a) Upon September
20, 1991, the county commission is authorized to levy on every person, firm, corporation,
club, or association that sells or stores or receives for the purpose of distribution in Hale
County any cigarettes shall add the amount of the license or privilege tax levied and assessed
herein to the price of the cigarettes, it being the purpose and intent of this provision that
the tax levied is, in fact, a levy on the consumer with the person, firm, corporation, club,
or association, who sells or stores or receives for the purpose of distributing the cigarettes,
acting merely as agent for the collection of the tax. The dealer, storer, or distributor shall
state the amount of the tax separately from the price of the cigarettes on all price display
signs, sales or delivery slips, bills, and statements which advertise or indicate the price
of the cigarettes. (b) It shall be the duty of the County...
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22-30D-4
Section 22-30D-4 Election of coverage; administration of chapter; rules and regulations. (a)(1)
All owners and operators and all wholesale distributors shall elect by May 24, 2001, to be
covered or not to be covered by this chapter and shall do so by notifying the department in
writing that such owner or operator or wholesale distributor elects to be covered or not to
be covered by this chapter. Following May 24, 2001, any owner or operator or wholesale distributor
who may have initially elected not to be covered by this chapter or who may have inadvertently
failed to notify the department may notify the department that such owner or operator or wholesale
distributor has reconsidered and desires to be covered by the fund, but any such owner or
operator or wholesale distributor shall, with its notice of request for coverage, be required
to pay to the Department of Revenue the registration fees which would otherwise have been
due to the fund had such owner or operator or wholesale...
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28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto
or substituted therefor, and municipal and county licenses, there is hereby levied a privilege
or excise tax on every person licensed under the provisions of Chapter 3A who sells, stores,
or receives for the purpose of distribution, to any person, firm, corporation, club, or association
within the State of Alabama any beer. The tax levied hereby shall be measured by and graduated
in accordance with the volume of sales by such person of beer, and shall be an amount equal
to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces
or fractional part thereof. (b) Collection. The tax levied...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-190.htm - 43K - Match Info - Similar pages
45-12-240.40
Section 45-12-240.40 Motor vehicle licensing. (a) The Revenue Commissioner of Choctaw County
shall perform all duties relative to the assessment and collection of taxes on motor vehicles,
motor vehicle titles, and nonmotorized vehicles in Choctaw County which the judge of probate
is required under the law to perform. The judge of probate shall be relieved of all duties
and responsibilities relative to the assessment and collection of taxes on motor vehicles,
motor vehicle titles, and nonmotorized vehicles, and the revenue commissioner shall have all
the duties and responsibilities relative to the assessment and collection of taxes and issuance
of motor vehicle licenses and titles for motorized and non-motorized vehicles. For purposes
of this section the term "motor vehicle" shall mean the same as defined in Article
5, Chapter 12, Title 40. (b) Before entering upon the additional duties imposed by this section,
the revenue commissioner shall execute an additional bond in a sum...
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9-11-191
Section 9-11-191 Catching of nongame fish from public waters by use of wire baskets - License
- Required; issuance; fees; disposition of fees. Any person desiring a license to fish with
such wire basket in areas where they may be legalized by regulation as provided for in this
article may apply to the probate judge or other appropriate licensing authority in any county
of this state affected by the provisions of this article and shall pay a privilege license
tax of $1.00 for each wire basket he proposes to fish. Judges of probate, license commissioners
or other persons authorized and designated to issue fishing licenses shall be entitled to
a fee of $.25 for each license so issued, which fee shall be in addition to the amount designated
in this article as the cost of such license; provided, that all fees collected by any probate
judge or license commissioner who is paid a salary for the performance of his duties shall
be paid by him into the county treasury to the credit of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-11-191.htm - 1K - Match Info - Similar pages
30-3-170
Section 30-3-170 Definitions. When used in this article, the following words shall have the
following meanings: (1) COURT. A court of competent jurisdiction or administrative agency
having the authority to issue and enforce support orders. (2) DELINQUENT or DELINQUENCY. A
support debt or support obligation due and unpaid in an amount equal to or greater than six
months support payments as of the date of service of a notice of intent to suspend or revoke
a license. (3) DEPARTMENT. The Alabama Department of Human Resources, including the county
departments of human resources. (4) LICENSE. Any license, certificate, registration, or authorization
issued by a licensing authority which grants a person a right or privilege to engage in an
occupational, professional, sporting, or recreational activity, or to operate a motor vehicle.
(5) LICENSEE. The holder of a license. (6) LICENSING AUTHORITY. Any department, division,
board, agency, or instrumentality of the State of Alabama or its...
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