45-3-244.32
Section 45-3-244.32 County privilege, license, or excise tax - Failure to add or levy tax;
penalty; tax stamps; rules and regulations. (a) It shall be unlawful for any dealer, storer,
or distributor engaged in or continuing in the business in Barbour County for which the tax
is levied to fail or refuse to add to the sales price and collect from the purchaser the amount
due on account of the tax herein provided, to refund or offer to refund all or any part of
the amount collected or absorb, or advertise directly or indirectly, the absorption of the
tax or any portion thereof. Any person, firm, corporation, club, or association violating
this section shall be subject to a civil penalty of not less than twenty-five dollars ($25)
nor more than five hundred dollars ($500). Each act in violation of this sections hall constitute
a separate offense. (b) The State Department of Revenue or, as otherwise provided by resolution
of the county commission, the Barbour County Tax Collector shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-3-244.32.htm - 2K - Match Info - Similar pages

45-33-242.32
Section 45-33-242.32 Violations; collection; tobacco stamps; rules and regulations. It shall
be unlawful for any dealer, storer, or distributor engaged in or continuing in the business
in Hale County for which the tax is levied to fail or continuing in the business in Hale County
for which the tax is levied to fail or refuse to add to the sales price and collect from the
purchaser the amount due on account of the tax herein provided, to refund or offer to refund
all or any part of the amount collected or absorb, or advertise directly or indirectly, the
absorption of the tax or any portion thereof. Any person, firm, corporation, club, or association
violating this section shall be subject to a civil penalty of not less than twenty-five dollars
($25) nor more than five hundred dollars ($500). Each act in violation of this section shall
constitute a separate offense. (1) The State Department of Revenue or, as otherwise provided
by resolution of the county commission, the Hale County Tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-33-242.32.htm - 2K - Match Info - Similar pages

45-47-244.25
Section 45-47-244.25 Addition of tax to sales price or admission fee. Each person engaging
or continuing within Marion County in a business subject to the taxes levied in Section 45-47-244.21
shall add to the sales price or admission fee and collect from the purchaser or the person
paying the admission fee the amount due by the taxpayer on account of the taxes levied in
Section 45-47-244.21; and every registered seller shall likewise add to the sales price and
collect from the purchaser the amount of any tax which such registered seller is required
by Section 45-47-244.24 to collect. It shall be unlawful for any person subject to the tax
levied in Section 45-47-244.21 to fail or refuse to add to the sales price or admission fee
and to collect from the purchaser or person paying the admission fee the amount herein required
to be so added to the sales or admission price and collected from the purchaser, and it shall
likewise be unlawful for any person subject to the tax to refund or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-47-244.25.htm - 1K - Match Info - Similar pages

45-20-242.55
Section 45-20-242.55 Addition of tax to sales price or admission fee. Each person engaging
or continuing within Covington County in a business subject to the taxes levied pursuant to
Section 45-20-242.51 shall add to the sales price or admission fee and collect from the purchaser
or the person paying the admission fee the amount due by the taxpayer on account of the taxes;
and every registered seller shall likewise add to the sales price and collect from the purchaser
the amount of any tax which such registered seller is required to collect. It shall be unlawful
for any person subject to the tax levied to fail or refuse to add to the sales price or admission
fee and to collect from the purchaser or person paying the admission fee the amount herein
required to be so added to the sales or admission price and collected from the purchaser,
and it shall likewise be unlawful for any person subject to the tax to refund or offer to
refund all or any part of the amount so collected or to absorb...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-242.55.htm - 1K - Match Info - Similar pages

45-22-243.63
Section 45-22-243.63 Sales tax to be added to sales price or admission fee. Each person engaging
or continuing within Cullman County in a business subject to the taxes levied in Section 45-22-243.60
shall add to the sales price or admission fee and collect from the purchaser or the person
paying the admission fee the amount due by the taxpayer on account of the taxes; and every
registered seller shall likewise add to the sales price and collect from the purchaser the
amount of any tax which such registered seller is required to collect. It shall be unlawful
for any person subject to the tax levied to fail or refuse to add to the sales price or admission
fee and to collect from the purchaser or person paying the admission fee the amount herein
required to be so added to the sales or admission price and collected from the purchaser,
and it shall likewise be unlawful for any person subject to the tax to refund or offer to
refund all or any part of the amount so collected or to absorb or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.63.htm - 1K - Match Info - Similar pages

45-43-246.05
Section 45-43-246.05 Addition of tax to sales price or admission fee. Each person engaging
or continuing within Lowndes County in a business subject to the taxes levied pursuant to
Section 45-43-246.01 shall add to the sales price or admission fee and collect from the purchaser
or the person paying the admission fee the amount due by the taxpayer on account of the taxes;
and every registered seller shall likewise add to the sales price and collect from the purchaser
the amount of any tax which such registered seller is required to collect. It shall be unlawful
for any person subject to the tax levied to fail or refuse to add to the sales price or admission
fee and to collect from the purchaser or person paying the admission fee the amount herein
required to be so added to the sales or admission price and collected from the purchaser,
and it shall likewise be unlawful for any person subject to the tax to refund or offer to
refund all or any part of the amount so collected or to absorb...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.05.htm - 1K - Match Info - Similar pages

45-41-244.24
Section 45-41-244.24 Addition of tax to sales price or admission fee. Each person engaging
or continuing within that part of Lee County outside the corporate limits of the Cities of
Auburn, Opelika, and Phenix City in a business subject to the taxes levied in Section 45-41-244.20
shall add to the sales price or admission fee and collect from the purchaser or the person
paying the admission fee the amount due by the taxpayer on account of the taxes; and every
registered seller shall likewise add to the sales price and collect from the purchaser the
amount of any tax which the registered seller is required to collect. It shall be unlawful
for any person subject to the tax levied to fail or refuse to add to the sales price or admission
fee and to collect from the purchaser or person paying the admission fee the amount herein
required to be so added to the sales or admission price and collected from the purchaser,
and it shall likewise be unlawful for any person subject to the tax to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.24.htm - 1K - Match Info - Similar pages

40-23-26
Section 40-23-26 Tax to be added to purchase price; refund unlawful; tax a direct tax on retail
consumer. (a) Every person, firm, corporation, association or copartnership engaged in or
continuing within this state in the business for which a license or privilege tax is required
by this division shall add to the sales price and collect from the purchaser on all sales
upon the gross receipts or gross proceeds of which there is levied by this division a sales
tax at the rate of four percent, $.04 tax for each whole dollar of sales price; provided,
that on that part of the sales price which is a fractional part of a dollar, in addition to
whole dollars, and on sales of less than a dollar there shall be collected in addition to
the tax collected on whole dollars, no tax on $.01 to and including $.10 of sales price, $.01
tax on $.11 to and including $.30 of sales price, $.02 tax on $.31 to and including $.54 of
sales price, $.03 tax on $.55 to and including $.73 of sales price, and $.04 tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-26.htm - 3K - Match Info - Similar pages

45-10-244.34
Section 45-10-244.34 Sales tax to be added to sales price or admission fee. Each person engaging
or continuing within Cherokee County in a business subject to the tax levied in Section 45-10-244.32,
shall add to the sales price or admission fee and collect from the purchaser or the person
paying the admission fee the amount due by the taxpayer on account of the sale or admission.
It shall be unlawful for any person subject to the tax levied to fail or refuse to add on
the sales price or admission fee and to collect from the purchaser or person paying the admission
fee the amount herein required to be so added to the sale or admission price and collected
from the purchaser, and it shall likewise be unlawful for any person subject to the tax to
refund or offer to refund all or any part of the amount so collected or to absorb or advertise
directly or indirectly the absorption or refund of the tax or any portion thereof. (Act 85-625,
p. 952, §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-10-244.34.htm - 1K - Match Info - Similar pages

45-14-243.04
Section 45-14-243.04 Addition of tax to sales price or admission fee. Each person engaging
or continuing within Clay County in a business subject to the tax levied in Section 45-14-243.02,
shall add to the sales price or admission fee and collect from the purchaser or the person
paying the admission fee the amount due by the taxpayer on account of the sale or admission.
It shall be unlawful for any person subject to the tax levied to fail or refuse to add to
the sales price or admission fee and to collect from the purchaser or person paying the admission
fee the amount herein required to be so added to the sale or admission price and collected
from the purchaser, and it shall likewise be unlawful for any person subject to the tax to
refund or offer to refund all or any part of the amount so collected or to absorb or advertise
directly or indirectly the absorption or refund of the tax or any portion thereof. (Act 89-298,
p. 482, §5.)...
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