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45-23-242.01
Section 45-23-242.01 Tax to be added to sales price of tobacco products. (a) Upon adoption
of a resolution by the Dale County Commission, every person, firm, corporation, club, or association
that sells or stores or receives for the purpose in Dale 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, and smoking
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 tobacco, and like...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-23-242.01.htm - 2K - Match Info - Similar pages
45-28-200
Section 45-28-200 Business license or privilege fee. (a) As used in this section, the following
words and terms shall have the following meanings unless the context clearly indicates otherwise:
(1) BUSINESS. Any activity engaged in by any person with the object of gain, profit, benefit,
or advantage, either direct or indirect to the person, including vocations, occupations, callings,
and professions. (2) COUNTY. Etowah County. (3) COUNTY COMMISSION. The governing body of Etowah
County. (4) LICENSE OR PRIVILEGE FEE. A charge other than a sales or use tax. (5) PERSON.
Any natural person, partnership, corporation, firm, association, trust, estate, or other entity.
(b) The purpose of this section is to equalize the burden of taxation by authorizing the county
commission to impose a license or privilege fee upon persons presently paying no license or
privilege fee for the privilege of engaging in certain businesses in the county. The further
purpose of this section is to generate additional...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28-200.htm - 3K - Match Info - Similar pages
45-31-242.01
Section 45-31-242.01 Tax to be added to sales price of tobacco products. Upon adoption of a
resolution by the Geneva County Commission, every person, firm, corporation, club, or association
that sells or stores or receives for the purpose in Geneva 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
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 tobacco, and like...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-31-242.01.htm - 1K - Match Info - Similar pages
45-42-242.01
Section 45-42-242.01 Tax to be added to sales price of tobacco products. Upon adoption of a
resolution by the Limestone County Commission, every person, firm, corporation, club, or association
that sells, stores, or receives for the purpose in Limestone 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
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 tobacco, and like...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-42-242.01.htm - 1K - Match Info - Similar pages
45-48-247.01
Section 45-48-247.01 Tax to be added to sales price of tobacco products. (a) Upon adoption
of a resolution by the Marshall County Commission, every person, firm, corporation, club,
or association that sells or stores or receives for the purpose in Marshall 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 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 tobacco, and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48-247.01.htm - 2K - Match Info - Similar pages
45-8-241.01
Section 45-8-241.01 License requirements for door-to-door sales. (a) All persons engaged in
the business of selling products door-to-door for profit shall have a state transient business
license and a county business license issued by the commissioner of licenses as provided in
Section 45-8-241, and shall pay any license or privilege fee and any issuance fee required
therein. (b) The person or business shall apply for application to the commissioner of licenses
on forms provided by the commissioner. The application form shall require the applicant to
fully describe the nature of the business and type of products or services to be sold. (c)
Any person who is to be engaged in door-to-door sales shall provide to the commissioner his
or her full name, date of birth, driver's license, or other government issued identification
number, address, and the name and address of the business with which he or she is employed
as a door-to-door salesperson. The information collected shall be submitted...
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45-8-243
Section 45-8-243 Levy of tax; failure to add tax or refund or absorption of tax; disposition
of funds; affixing of tax stamps; rules and regulations; construction and application. (a)
The Calhoun County Commission is hereby authorized to impose upon every person, firm, corporation,
club, association, partnership, or other legal entity who or which sells, stores, delivers,
uses, or otherwise consumes tobacco or certain tobacco products in Calhoun County a county
privilege, license, or excise tax in the following amounts: (1) Three cents ($0.03) for each
package of cigarettes, made of tobacco or any substitute therefor. (2) Three cents ($0.03)
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. (3) Three cents ($0.03)
for each sack, plug, package, or other container of chewing tobacco, which...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-243.htm - 6K - Match Info - Similar pages
40-12-115
Section 40-12-115 Innkeepers and hotels. Each person keeping a public inn or lodginghouse of
five or more bedrooms where transient guests are lodged for pay shall be deemed for the purposes
of this title to be engaged in the business of keeping a hotel. A transient guest is one who
puts up for less than one week at such hotel, but such a house is no less a hotel because
some of the guests put up for longer periods than one week. Every person keeping a hotel,
as defined in this section, shall pay an annual license tax as follows: Hotels with five rooms
and not over 15 rooms, $.50 for each room; hotels with over 15 and less than 50 rooms, $1
for each room; hotels with 50 rooms and less than 100 rooms, $1.50 for each room; and hotels
with 100 rooms and over, $2 for each room. If meals, food or refreshments are served to the
general public and charged for, then the additional license required to be paid by restaurants,
cafes, lunch counters, and public eating houses shall be paid. Where...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-115.htm - 1K - Match Info - Similar pages
40-12-128
Section 40-12-128 Mining of iron ore - Levy and amount of tax; limitation of actions. Every
person engaged in the business of mining iron ore or operating an iron ore mine in the State
of Alabama shall pay to the State of Alabama a license or privilege tax by the twentieth of
each month for the privilege of operating said iron ore mine during the current month in which
such payment is due an amount equal to $.03 per ton, of 2,240 pounds, on all iron ore mined
during the last preceding month in which said mine was operated according to the run of the
mine, whether such mine is an open mine or an underground mine, but no such tax shall be paid
to any county in this state. Railroad weights shall govern where said iron ore is loaded on
railroad cars in determining the amount of iron ore mined. In order that the industrial development
of the state may be best preserved and promoted and in order that any deleterious effect of
the tax levied in this section may be minimized, the Department of...
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40-2A-3
Section 40-2A-3 Definitions. For the purposes of this chapter and Chapter 2B, the following
terms shall have the following meanings: (1) ASSOCIATE ALABAMA TAX TRIBUNAL JUDGE. An associate
judge as defined in Section 40-2B-2. (2) AUTHORIZED REPRESENTATIVE. Any individual, including,
but not limited to, an attorney or certified public accountant with written authority or power
of attorney to represent a taxpayer before the department or the Alabama Tax Tribunal; provided
however, that nothing herein shall be construed as entitling any such individual who is not
a licensed attorney to engage in the practice of law. (3) CHIEF ALABAMA TAX TRIBUNAL JUDGE
or CHIEF JUDGE. The chief judge as defined in Section 40-2B-2. (4) COMMISSIONER. The commissioner
of the department or his or her delegate. (5) COMPTROLLER. The Comptroller of the State of
Alabama. (6) DELEGATE. When used with reference to the commissioner means any officer or employee
of the department duly authorized by the commissioner,...
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