45-29-243.01
Section 45-29-243.01 Tax to be added to sales price of tobacco products. Upon passage
of this part there is levied on every person, firm, corporation, club, or association that
sells or stores or receives for the purpose of distribution in Fayette County any cigarettes,
cigars, snuff, smoking tobacco, and like tobacco products shall add the amount of the license
or privilege tax levied and assessed herein to the price of the cigarettes, cigars, snuff,
smoking tobacco, and like tobacco products, 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, cigars, snuff, smoking tobacco, and like tobacco products, 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, cigars, snuff, smoking...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-29-243.01.htm - 2K - Match Info - Similar pages

45-3A-30.02
Section 45-3A-30.02 Payment of taxes; records; penalty. (a) The tax levied by this part,
except as otherwise provided, shall be due and payable to the City of Clayton, the Barbour
County Commission, or Department of Revenue, or other collection agent as may be designated
by resolution of the city governing body, on or before the 20th day of the month next succeeding
the month in which the tax accrues. On or before the 20th day of each month, every person
on whom the tax is levied by this part shall render to the designated collection agent on
a form prescribed by the agent, a true and correct statement showing the gross proceeds of
the business subject to the tax for the then preceding month, together with other information
as the designated collection agent requires. At the time of making the monthly report, the
taxpayer shall compute and pay to the designated collection agent the amount of tax shown
due. A person subject to the tax who conducts business on a credit basis may defer...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-3A-30.02.htm - 2K - Match Info - Similar pages

45-18-242.09
Section 45-18-242.09 Enforcement of collection of taxes. The tax levied by this part,
together with interest and penalties that may be imposed, shall constitute a debt due the
county and may be collected by civil suit, in addition to all other methods provided by law
and in this part. The taxes, together with interest and penalties with respect thereto, shall
constitute and be secured by a lien upon the property of the person from whom said taxes are
due or who is required to collect the taxes. All provisions of the revenue laws of this state
which apply to the enforcement of liens for privilege or license taxes due the state shall
apply fully to the collection of the county taxes levied hereby, and the agency for the use
and benefit of the county shall collect such taxes and enforce this part and shall have and
exercise for such collection and enforcement all rights and remedies that the state or the
department of revenue of the state (hereinafter, the "department") has for collection...

alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-18-242.09.htm - 1K - Match Info - Similar pages

45-18-243.07
Section 45-18-243.07 Charge for collection; disposition of funds. The department shall
charge Conecuh County for collecting the tax levied under this part in an amount or percentage
of total collections as may be agreed upon by the commissioner and the Conecuh County Commission.
The charge shall not exceed five percent of the total amount of the tax collected in the county.
The charge may be deducted each month from the gross revenues from the tax before certification
of the amount of the proceeds due Conecuh County for that month. The Commissioner of Revenue
shall pay into the State Treasury all amounts collected under this part as the tax is received
by the department on or before the first day of each successive month. The commissioner shall
certify to the Comptroller the amount collected and paid into the State Treasury for the benefit
of Conecuh County during the month immediately preceding the certification. The Comptroller
shall issue a warrant each month payable to the County...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-18-243.07.htm - 1K - Match Info - Similar pages

45-19-243.07
Section 45-19-243.07 Charge for collection; disposition of funds. The department shall
charge Coosa County for collecting the tax levied under this part in an amount or percentage
of total collections as may be agreed upon by the commissioner and the Coosa County Commission.
The charge shall not exceed two percent of the total amount of the tax collected in the county.
The charge may be deducted each month from the gross revenues from the tax before certification
of the amount of the proceeds due Coosa County for that month. The Commissioner of Revenue
shall pay into the State Treasury all amounts collected under this part, as the tax is received
by the department on or before the first day of each successive month. The commissioner shall
certify to the Comptroller the amount collected and paid into the State Treasury for the benefit
of Coosa County during the month immediately preceding the certification. The Comptroller
shall issue a warrant each month payable to the County Treasurer...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-19-243.07.htm - 1K - Match Info - Similar pages

45-3-244.03
Section 45-3-244.03 County privilege, license, or excise tax - Tax stamps. The tax hereby
authorized 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. The State Department of Revenue
shall have the same duties relative to the preparation and sale of stamps to evidence the
payment of such tax that it has relative to the preparation and sale of stamps under those
sections and may exercise the same powers and perform the same duties in the same manner relative
to the collection of the tax hereby levied that it does relative to the collection of that
tax. (Act 90-605, p. 1112, §4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-3-244.03.htm - 972 bytes - Match Info - Similar pages

45-11-247.04
Section 45-11-247.04 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE
2019 REGULAR SESSION, EFFECTIVE MAY 14, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT.
The tax levied by this part shall constitute a debt due Chilton County. The tax, together
with any interest and penalties, Shall constitute and be secured by a lien upon the property
of any person from whom the tax is due or who is required to collect the tax. The department
shall collect the tax, enforce this part, and have and exercise all rights and remedies that
the state or the department has for collection of the state sales and use tax. The department
may employ special counsel as is necessary to enforce collection of the tax levied by this
part and to enforce this part. The department shall pay the special counsel any fees it deems
necessary and proper from the proceeds of the tax collected by it for Chilton County. (Act
96-631, p. 1003, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-247.04.htm - 1K - Match Info - Similar pages

40-25-41
Section 40-25-41 Levied; amount; liability for payment; registration as responsible
taxpayers; seizure of contraband. An excise tax is hereby imposed on the storage, use or other
consumption in this state of tobacco products purchased at retail in an amount equal to that
set out in Section 40-25-2 or to any additional amount or amounts of tobacco sales
tax as may be otherwise levied or provided by law. Every person storing, using, or otherwise
consuming in this state tobacco products purchased at retail shall be liable for the tax imposed
by this article, and the liability shall not be extinguished until the tax has been paid to
this state; provided, that if said tobacco products have attached thereto the stamps provided
in said Section 40-25-2 as aforesaid, or as otherwise provided by law, or if said tax
imposed by said Section 40-25-2 as aforesaid, or to any additional amount or amounts
of tobacco sales tax as may be otherwise levied or provided by law has been paid by the seller
of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-41.htm - 2K - Match Info - Similar pages

45-10-245.01
Section 45-10-245.01 Tax to be added to sales price of tobacco products. Commencing
August 1, 1989, there is levied on every person, firm, corporation, club, or association that
sells or stores or receives for the purpose of distribution in Cherokee County any cigarettes,
cigars, snuff, smoking tobacco, and like tobacco products shall add the amount of the license
or privilege tax levied and assessed herein to the price of the cigarettes, cigars, snuff,
smoking tobacco, and like tobacco products, 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, cigars, snuff, smoking tobacco, and like tobacco products, 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, cigars, snuff, smoking...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-10-245.01.htm - 2K - Match Info - Similar pages

45-11-247.02
Section 45-11-247.02 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE
2019 REGULAR SESSION, EFFECTIVE MAY 14, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT.
The tax levied by this part shall be collected by the State Department of Revenue, the county,
or by contract to a business that collects sales tax at the same time and in the same manner
as state sales and use taxes are collected. On or prior to the date the tax is due, each person
subject to the tax shall file with the department a report in the form prescribed by the department.
The report shall set forth, with respect to all sales and business transactions that are required
to be used as a measure of the tax levied, a correct statement of the gross proceeds of all
the sales and gross receipts of all business transactions. The report shall also include items
of information pertinent to the tax as the department may require. Any person subject to the
tax levied by this part may defer reporting credit sales until after...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-247.02.htm - 1K - Match Info - Similar pages