45-19-245
Section 45-19-245 Levy and collection of tax; disposition of funds. (a) There is imposed upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco or certain tobacco products in Coosa County a county privilege, license, or excise tax in the following amounts: (1) Five cents ($0.05) for each package of cigarettes made of tobacco or any substitute therefor. (2) 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 subdivision (1). (3) 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. (4) Three cents ($0.03) for each sack, plug, package, or other container of...
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45-35-245
Section 45-35-245 Levy, collection, and enforcement; disposition of funds. (a)(1) The Houston County Commission is hereby authorized to impose upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco or certain tobacco products in Houston County a county privilege, license, or tax in the following amounts: a. Five cents ($.05) for each package of cigarettes, made of tobacco or any substitute therefor. b. Two cents ($.02) for each cigar of any description made of tobacco or any substitute therefor. c. Two cents ($.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 ($.03) 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...
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45-49-22.03
Section 45-49-22.03 Lawful activities upon affirmative vote. If a majority of the voters voting in any election held pursuant to this subpart vote Yes, then, upon the proper certification and declaration of the results of the election, it shall be legal, on each Sunday during the two-hour period between 12 o'clock midnight of the preceding Saturday and two o'clock, a.m., and for the remainder of Sunday after 12 o'clock noon (but not between the hours of two o'clock, a.m., and 12 o'clock noon), in every part of Mobile County, including all municipalities or parts thereof located in the county, for properly licensed persons (as provided in the Alcoholic Beverage Licensing Code, Chapter 3A, Title 28, or successor provisions of law) to do the following: (1) Sell and dispense at retail alcoholic beverages for on-premises consumption in a lounge or bar. (2) Sell and dispense at retail alcoholic beverages for on-premises consumption in a restaurant, hotel, dinner theater, convention center,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-22.03.htm - 4K - Match Info - Similar pages
16-27A-2
Section 16-27A-2 Definitions. The following definitions and provisions shall apply to this chapter: (1) AUTOMATED DEVICE. Any camera or recording device that uses a vehicle sensor and camera synchronized to record by photograph or video the rear of a motor vehicle approaching or overtaking a school bus that is stopped for the purpose of receiving or discharging school children in violation of Section 32-5A-154. (2) BOARD. A board of education or the governing body of a school system. (3) CONTRACTOR. A company that provides services to a board or governing body including, but not limited to, automated devices, citation processing, and collection of the civil fines. None of the activities of the contractor shall be construed as an agent providing or participating in private investigative services or acting as a statutory authority under open records laws. (4) COURT. A district court, if a school bus violation occurs in an unincorporated area or a municipal court if a violation occurs in...
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40-2A-15
Section 40-2A-15 Alabama Local Tax Institute of Standards and Training - Creation; composition; duties. (a) There is hereby created the Alabama Local Tax Institute of Standards and Training. All costs of operating the institute shall be paid from public funds appropriated, contributions received, or fees and license revenues collected for this purpose. (b) The institute shall operate under the direction and supervision of a board of directors. The board shall organize, administer, control, oversee, and advise the institute so that the institute may carry out the purposes of this section. The board shall promulgate reasonable rules and regulations to effectuate this intent. (c) The board shall consist of six members as follows: (1) Three representatives appointed by the Alabama League of Municipalities, who shall either be municipal officers, employees, or attorneys, at least one of whom shall be a municipal revenue officer or finance officer. (2) Three representatives appointed by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-15.htm - 7K - Match Info - Similar pages
45-37-22.03
Section 45-37-22.03 Lawful activities upon affirmative vote. If a majority of the voters voting in any election held pursuant to this part vote ''Yes'', then, upon the proper certification and declaration of the results of such election, it shall be legal, on each Sunday during the two-hour period between 12:00 o'clock midnight of the preceding Saturday and 2:00 o'clock, A.M., and for the remainder of Sunday after 12:00 o'clock noon, but not between the hours of 2:00 o'clock, A.M. and 12:00 o'clock noon, in every part of Jefferson County, including all municipalities or parts thereof located in such county, for properly licensed persons, as provided in the Alcoholic Beverage Licensing Code, Chapter 3A, Title 28, or successor provisions of law, to do all of the following: (1) To sell and dispense at retail alcoholic beverages for onpremises consumption in a lounge or bar. (2) To sell and dispense at retail alcoholic beverages for onpremises consumption in a restaurant, hotel, dinner...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-22.03.htm - 4K - Match Info - Similar pages
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
11-51-210
Section 11-51-210 Standard singular and multiple jurisdictional tax forms. (a) By December 31, 1998, the Department of Revenue shall develop and promulgate in the form of a proposed agency rule a standard multi-jurisdictional tax form and a singular jurisdictional tax form for the reporting and payment of municipal and county sales, use, rental, and lodgings taxes for those municipalities and counties for which the department serves as the collecting agent from time to time. (b) By December 31, 1998, a committee consisting of three representatives appointed by the Alabama League of Municipalities (ALM), who shall be municipal employees, officials, or attorneys, and three representatives appointed by the Association of County Commissions of Alabama (ACCA), who shall be county employees, officials, or attorneys, shall develop a standard multiple jurisdictional tax form and a singular jurisdictional tax form for the reporting and payment of all county and municipal sales, use, rental, and...
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28-4-285
Section 28-4-285 Conveyances, vehicles of transportation or animals used for illegal conveyance of prohibited liquors and beverages declared contraband and forfeited to state; seizure of said conveyances, etc., and reporting thereof by sheriffs, etc., finding same; confiscation and condemnation generally. All conveyances and vehicles of transportation of any kind, whether on the waters of the state, under the waters, on land or in the air, including any animals that may be used in such transportation, whether hitched or not hitched to any vehicle so illegally used, together with all harness and other accessories employed in such illegal transportation, which have been or are used for the illegal conveying of any prohibited liquors or beverages into this state or from one point in the state to another point within the state shall be contraband and shall be forfeited to the State of Alabama, and shall be seized by any sheriff or any other person acting under authority of law in the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-4-285.htm - 2K - Match Info - Similar pages
33-5-32
Section 33-5-32 Jurisdiction of offenses; disposition of fines. District courts of any county of the State of Alabama shall have and are hereby given final jurisdiction to try and convict persons, firms or corporations violating any of the provisions of this chapter or the rules and regulations promulgated thereunder, subject to any proper appeal; and they shall remit to the commissioner, on or before the tenth day of each month, all fines and forfeitures collected by them for the violation of such laws, rules and regulations, together with a statement of the name of the person, firm or corporation convicted of such violation, the time of such conviction, the amount of the fine or penalty, the date of the remittance, and the specific charge for which the defendant was tried. (Acts 1959, No. 576, p. 1442, ยง30.)...
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