45-38-243.02
Section 45-38-243.02 Enforcement; tobacco stamps; reporting. It shall be the duty of the County Commission of Lamar County to enforce this part, and it shall have the right itself, or its members or its agents, to examine the books, reports, and accounts of every dealer, storer, or distributor engaged in the business for which the tax is hereby levied and to make any and all rules and regulations necessary and proper for the collection of such tax. Provided, however, upon resolution of the Lamar County Commission, the State Department of Revenue is hereby authorized and directed to collect all taxes now or hereafter levied by the county under this part. The tax hereby levied shall be paid by affixing stamps as is required for the payment of the tax imposed by Section 40-25-1 to Section 40-25-28, inclusive. The State Department of Revenue, if requested by resolution of the Lamar County Commission, to collect all county privilege licenses or taxes specified in Section 45-38-243, for as...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-38-243.02.htm - 2K - Match Info - Similar pages
45-47-245.02
Section 45-47-245.02 Enforcement; tobacco stamps; reporting. It shall be the duty of the County Commission of Marion County to enforce this part upon its imposing the tax thereunder, and it shall have the right itself, or its members or its agents, to examine the books, reports, and accounts of every dealer, storer, or distributor engaged in the business for which the tax is hereby levied and to make any and all rules and regulations necessary and proper for the collection of such tax. Provided, however, upon resolution of the Marion County Commission, the State Department of Revenue is hereby authorized and directed to collect all taxes now or hereafter levied by the county under this part. The tax hereby levied shall be paid by affixing stamps as is required for the payment of the tax imposed by Section 40-25-1 through Section 40-25-28, inclusive. The State Department of Revenue, if requested by resolution of the Marion County Commission, to collect all county privilege licenses or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-47-245.02.htm - 2K - Match Info - Similar pages
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 ($500). Each act in violation of this sections hall constitute a separate offense. (b) The State Department of Revenue or, as otherwise provided by resolution of the county commission, the Barbour County Tax Collector shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-3-244.32.htm - 2K - Match Info - Similar pages
45-44-245
Section 45-44-245 Definitions; levy of tax; permit; fees. (a) When used in this section, the following terms shall have the following meanings: (1) PERSON. Any individual, firm, partnership, corporation, association, or combination who, for a fee, severs clay, sand, or gravel within Macon County. (2) PRODUCER. Any person engaging in the business of severing clay, sand, or gravel for a fee from the soil within Macon County. (3) SEVERING. Cutting, mining, stripping, or otherwise taking or removing clay, sand, or gravel from the soil within Macon County for a fee. (b) In Macon County, the Macon County Commission may levy an additional severance fee of seven cents ($.07) per ton on gravel or nine cents ($.09) per cubic yard, or two cents ($.02) per ton on sand and clay or three cents ($.03) per cubic yard, whichever is applicable, on the severance of clay, sand, or gravel. These fees are levied and collected based upon tons or yards sold. Each producer shall collect the fee from the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-245.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 ($500). Each act in violation of this section shall constitute a separate offense. (1) The State Department of Revenue or, as otherwise provided by resolution of the county commission, the Hale County Tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-33-242.32.htm - 2K - Match Info - Similar pages
45-9-244
Section 45-9-244 Tobacco products. (a) Upon adoption of the Legislature, there is hereby imposed on every person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes tobacco or tobacco products in Chambers County, a county privilege, license, or excise tax in the following amounts: (1) Twenty-five cents ($.25) for each package of cigarettes made of tobacco or any substitute therefor. (2) Twelve cents ($.12) for each cigar of any description made of tobacco or any substitute therefor, but not including cigarette sized and near cigarette sized cigars which shall be taxed in the same manner as cigarettes under subdivision (1). (3) Twenty-five cents ($.25) 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. (4) Twenty-five cents ($.25) for each sack, plug, package, or other...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-9-244.htm - 9K - Match Info - Similar pages
45-13-245.20
Section 45-13-245.20 Additional tax. (a)(1) Upon adoption of a resolution by the Clarke County Commission, the county commission may impose 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 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 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 ($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 are prepared in such manner 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-13-245.20.htm - 6K - 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
45-4-245
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
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