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
45-2-244.003
Section 45-2-244.003 Payment of tax through use of stamp. The tax herein levied shall be paid through the use of one stamp as herein provided for. The one stamp shall be used to designate or represent the county license tax, and municipal license or privilege tax, if any is levied by a municipality within the county, collected on the sale of each package of cigarettes. It is intended that this one stamp be used in place of separate stamps for county license taxes and city or town license or privilege taxes. It is further intended that no city may impose or affix an additional stamp or stamps. It being the purpose and intent of this subpart that the tax hereby levied is in fact a levy on the ultimate consumer or user with the wholesaler, distributor, jobber, or retail dealer acting merely as an agent for the county, and, if appropriate, the city or town, for the collection and payment of the tax levied by this subpart and any existing city license or privilege taxes, and the intent...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.003.htm - 1K - Match Info - Similar pages
45-49-249.03
Section 45-49-249.03 Use of stamps for payment. The tax herein levied shall be paid through the use of one stamp as herein provided for. The one stamp shall be used to designate or represent the county license tax, and municipal license or privilege tax, if any is levied by a municipality within the county, collected on the sale of each package of cigarettes. It is intended that this one stamp be used in place of separate stamps for county license taxes and city or town license or privilege taxes. It is further intended that no city may impose or affix an additional stamp or stamps. It being the purpose and intent of this subpart that the tax hereby levied is in fact a levy on the ultimate consumer or user with the wholesaler, distributor, jobber, or retail dealer acting merely as an agent for the county, and, if appropriate, the city or town, for the collection and payment of the tax levied by this subpart and any existing city license or privilege taxes, and the intent being that...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-249.03.htm - 1K - Match Info - Similar pages
45-49-249.51
Section 45-49-249.51 Amount of tax. This subpart applies to the collection and enforcement of all county privilege, license, or excise taxes levied or authorized to be levied by local law or resolution of the Mobile County Commission on the sale, distribution, storage, use, or otherwise consumption of cigarette and other tobacco products in the county whether collected by the State Department of Revenue or the Mobile County Commission prior to October 1, 2019, and set out below in the total, cumulative amount of tax on each item: (1) Twenty cents ($0.20) for each package of cigarettes made of tobacco or any substitute therefor. (2) Twenty-one cents ($0.21) for each cigar stick of any description made of tobacco or any substitute therefor, with the exception of cigarette-sized or near-cigarette-sized cigars which shall be taxed at the same rate as cigarettes. (3) Twenty-three cents ($0.23) for each sack, can, package, or other container of smoking tobacco, including granulated, plug...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-249.51.htm - 1K - Match Info - Similar pages
8-17-213
Section 8-17-213 Requirement that consignee produce permit, etc., prior to delivery, sale, etc., of fireworks; requirement that purchaser of fireworks obtain proof that seller possesses permit; keeping of records by permit holders. No person shall deliver, sell or ship fireworks into or within the State of Alabama unless the consignee produces the required permit or evidence that the consignee holds said permit. No person shall purchase fireworks from another person without first requiring proof that the proper permit required of the seller herein has been obtained and is current and valid. Each holder of a permit under the provisions of this article shall keep an accurate record of each shipment received. Each holder of a permit as distributor or wholesaler shall keep a record of each sale, delivery, or out shipment of fireworks. Such records shall be clear, legible, and accurate, showing the name and address of the seller or purchaser, item and quantity received or sold. Such records...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-17-213.htm - 1K - Match Info - Similar pages
32-13-3
Section 32-13-3 Authority to sell; notice; bill of sale; records; voiding of sale; title. (a) A person, as defined in Section 40-12-240, in possession of a motor vehicle that is considered an abandoned motor vehicle may sell the motor vehicle at a public auction. (b)(1) Notice of the date, time, and place of the sale and a description of the motor vehicle to be sold, including the year, make, model, and vehicle identification number, shall be given by publication once a week for two successive weeks in a newspaper of general circulation in the county in which the sale is to be held, provided the vehicle is currently registered in the county. In counties in which no newspaper is published, notice shall be given by posting such notice in a conspicuous place at the courthouse. The first publication or posting, as the case may be, shall be at least 30 days before the date of sale. A person selling a motor vehicle at public auction under subsection (a) shall give notice of the public...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-13-3.htm - 7K - Match Info - Similar pages
45-2-244.002
Section 45-2-244.002 Levy of tax. In addition to all other taxes now imposed by law, every person who sells, stores, or delivers any cigarettes within the county shall pay a license tax to the county, which may be imposed and levied by the county commission in an amount which shall not exceed ten cents ($.10) for each package of cigarettes, made of tobacco or any substitute therefor. (Act 80-613, p. 1044, §3; Act 2000-482, p. 915, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.002.htm - 755 bytes - Match Info - Similar pages
45-27-247.05
Section 45-27-247.05 Supply of stamps; forms and supplies. The Judge of Probate of Escambia County, Alabama, shall keep on hand for sale an adequate quantity of stamps to be affixed to each package of cigarettes in denominations as required under this subpart. Each such stamp shall have inscribed thereon the words, County of Escambia Cigarette Tax, but the words need not be arranged in the foregoing order and may be abbreviated. Likewise the Judge of Probate of Escambia County, Alabama, shall keep on hand an adequate supply of forms and other necessary supplies as may be required for the proper enforcement of this subpart, and all necessary forms and supplies other than the stamps herein mentioned shall be furnished free of charge to each wholesaler and jobber as needed. (Act 1953, No. 565, p. 805, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-27-247.05.htm - 1K - Match Info - Similar pages
45-33-242.31
Section 45-33-242.31 Tax to added to sale price of tobacco products. Every person, firm, corporation, club, or association that sells, stores, or receives for the purpose of selling or storing in Hale County, any cigarettes, cigars, snuff, and smoking tobacco products shall add the amount of the license or privilege tax levied and assessed to the price of the cigarettes, cigars, snuff, and smoking tobacco products. It is the purpose and intent of this section that the tax levied is, in fact, a levy on the consumer with the person, firm, corporation, club, or association, that sells or stores or receives for the purpose of distributing the cigarettes, cigars, snuff, and smoking tobacco products, acting merely as an 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, and smoking tobacco products, on all price display signs, sales or delivery slips, bills, and statements which...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-33-242.31.htm - 1K - Match Info - Similar pages
45-33-242
Section 45-33-242 Levy of tax. (a) The Hale County Commission is authorized to levy upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes certain tobacco products in Hale County, a county privilege, license, or excise tax of five cents ($0.05) on each package of cigarettes made of tobacco or any substitute therefor. (b) The privilege, license, or excise tax levied by this subpart shall be in addition to all other taxes provided by law. Provided, however, when the license tax levied under this subpart is paid by a wholesaler or retailer of cigarettes, the payment shall be sufficient for the taxes levied by this subpart, the intent being that the license tax is to be paid only once on each package of cigarettes. (Act 91-783, p. 170, §1; Act 92-566, p. 1178, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-33-242.htm - 1K - Match Info - Similar pages
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