45-2-244.074
Section 45-2-244.074 Addition of tax to sales price or admission fee. Each person engaging
or continuing within Baldwin County in a business subject to the tax levied in Section 45-2-244.072,
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 83-532,
p. 827, §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.074.htm - 1K - Match Info - Similar pages

45-2-244.104
Section 45-2-244.104 Addition of tax to sales price or admission fee. Each person engaging
or continuing within Baldwin County in a business subject to the tax levied in Section 45-2-244.102,
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 80-500,
p. 776, §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.104.htm - 1K - Match Info - Similar pages

45-20-242.24
Section 45-20-242.24 Addition of tax to sales price or admission fee. Each person engaging
or continuing within the county in a business subject to the tax levied in Section 45-20-242.22
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 prices 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 86-703,
1st Sp. Sess., p. 109, §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-242.24.htm - 1K - Match Info - Similar pages

45-21-241.23
Section 45-21-241.23 Addition of tax to sales price or admission fee. Each person engaging
or continuing within Crenshaw County in a business subject to the tax levied in Section 45-21-241.21,
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 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 89-486,
p. 1016, §4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-21-241.23.htm - 1K - Match Info - Similar pages

45-21-242.15
Section 45-21-242.15 Addition of tax to sales price or admission fee. Each person engaging
or continuing within Crenshaw County in a business subject to the tax levied in Section 45-21-242.11
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 96-604,
p. 947, §16.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-21-242.15.htm - 1K - Match Info - Similar pages

45-22-243.94
Section 45-22-243.94 Sales tax to be added to sales price or admission fee. Each person engaging
or continuing within the county in a business subject to the tax levied in Section 45-22-243.91
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. It shall
be unlawful for any person subject to the tax levied in Section 45-22-243.91 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 advertise directly or indirectly the absorption or refund of the tax or any portion thereof.
) (Acts 1975, No. 30, p. 251, §5....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.94.htm - 1K - Match Info - Similar pages

45-43-246.34
Section 45-43-246.34 Addition of tax to sales price or admission fee. Each person engaging
or continuing within Lowndes County in a business subject to the tax levied in Section 45-43-246.32,
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 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 91-434,
p. 771, § 5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.34.htm - 1K - Match Info - Similar pages

45-5-244
Section 45-5-244 Levy of tobacco tax; use of proceeds; violations. (a) The County Commission
of Blount County may levy a county privilege or excise tax on every person, firm, or corporation
that sells, delivers, uses, or otherwise consumes tobacco products in the county. Tobacco
products include cigarettes, cigars, smoking tobacco, chewing tobacco, snuff, and tobacco
paper, both gummed and ungummed, or packages thereof. The amount of the tax shall be established
by ordinance and shall not exceed ten cents ($.10) per tobacco product or package thereof.
The proceeds of any tax levied pursuant to this section shall be used exclusively for school
resource officers, drug task force officers, patrol cars, or other related equipment deemed
necessary by the county sheriff's department. (b) It shall be unlawful for any dealer, storer,
or distributor engaged in or continuing the business in Blount County for which the tax is
levied to fail or refuse to add to the sales price and collect from the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-5-244.htm - 1K - Match Info - Similar pages

45-22-243.04
Section 45-22-243.04 Sales tax to be added to sales price or admission fee. Each person engaging
or continuing within the county in a business subject to the sales taxes levied in Section
45-22-243.01 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.
It shall be unlawful for any person subject to the sales taxes levied in Section 45-22-243.01
to fail or refuse to add to the sales price or admission fee and to collect from the purchaser
or the 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 taxes 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 taxes or any portion thereof. (Act 81-599, p. 1002, §5; Act 81-809,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.04.htm - 1K - Match Info - Similar pages

45-22-243.05
Section 45-22-243.05 Special provisions respecting payment of use tax; receipts and returns
by registered sellers. Every registered seller making sales of tangible personal property
for storage, use, or other consumption in the county (which storage, use, or other consumption
is not exempted from the use taxes herein levied) shall at the time of making such sale, or
if the storage, use, or other consumption of such tangible personal property in the
county is not then subject to the taxes herein levied, at the time such storage, use, or other
consumption becomes subject to the taxes herein levied, collect the tax from the purchaser,
and shall give to the purchaser a receipt therefor in the manner and form prescribed by the
State Department of Revenue. On the twentieth day of the month next succeeding following the
close of each quarterly period, each registered seller shall file with the State Department
of Revenue a return for the then preceding quarterly period in such form as may be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.05.htm - 3K - Match Info - Similar pages