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...
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40-21-121
Section 40-21-121 Levy of tax; procedure for collecting tax. (a) There is hereby levied, in
addition to all other taxes of every kind now imposed by law, and shall be collected as provided
herein, a privilege or license tax against every home service provider doing business in the
State of Alabama on account of the furnishing of mobile telecommunications service to a customer
with a place of primary use in the State of Alabama by said home service provider. The amount
of the tax shall be determined by the application of the rates against gross sales or gross
receipts, as the case may be, from the monthly charges from the furnishing of mobile telecommunications
service to a customer with a place of primary use in the State of Alabama and shall be computed
monthly with respect to each person to whom services are furnished at the rate of four percent
on bills dated prior to February 1, 2002, and at the rate of six percent on bills dated on
or after February 1, 2002, regardless of when the...
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45-22-243.95
Section 45-22-243.95 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 tax imposed) 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 taxable
under this subpart, at the time such storage, use, or other consumption becomes taxable hereunder,
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 20th 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 prescribed by the State Department of...
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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...
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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...
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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 ($0.03)
for each sack, plug, package, or other container of chewing...
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45-44-246.01
Section 45-44-246.01 Additional tax. (a)(1) The Macon County Commission may impose on every
person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes tobacco
or tobacco products in Macon County, a county privilege, license, or excise tax in the following
amounts: a. Five cents ($.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...
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40-23-2
Section 40-23-2 Tax levied on gross receipts; certain sales exempt; disposition of funds. There
is levied, in addition to all other taxes of every kind now imposed by law, and shall be collected
as herein provided, a privilege or license tax against the person on account of the business
activities and in the amount to be determined by the application of rates against gross sales,
or gross receipts, as the case may be, as follows: (1) Upon every person, firm, or corporation,
(including the State of Alabama and its Alcoholic Beverage Control Board in the sale of alcoholic
beverages of all kinds, the University of Alabama, Auburn University, and all other institutions
of higher learning in the state, whether the institutions be denominational, state, county,
or municipal institutions, any association or other agency or instrumentality of the institutions)
engaged or continuing within this state, in the business of selling at retail any tangible
personal property whatsoever, including...
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45-1-243.05
Section 45-1-243.05 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 authorized to be 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 authorized to be levied, at the time
such storage, use, or other consumption becomes subject to the taxes herein authorized to
be 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...
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45-10-244.05
Section 45-10-244.05 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 authorized to be 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 authorized to be levied, at the time
such storage, use, or other consumption becomes subject to the taxes herein authorized to
be 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...
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