45-46-243.02
Section 45-46-243.02 Violations; powers and duties of department; unavailability of stamps. (a) It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in the business in Marengo County for which the tax is levied to fail or refuse to add to the sales price and collect from the purchaser the amount due on account of the tax herein provided, to refund or offer to refund all or any part of the amount collected or absorb, or advertise directly or indirectly, the absorption of the tax or any portion thereof. Any person, firm, corporation, club, or association violating this section shall be subject to a civil penalty of not less than twenty-five dollars ($25) nor more than five hundred dollars ($500). Each act in violation of this section shall constitute a separate offense. (b) The State Department of Revenue or, as otherwise provided by resolution of the county commission, the Marengo County Revenue Commissioner shall collect all taxes levied pursuant to this...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-46-243.02.htm - 2K - Match Info - Similar pages
45-7-241
Section 45-7-241 Levy of tax; disposition of funds; construction with state sales tax statutes. (a) The following words, terms, and phrases as used in this section shall have the following respective meanings except where the context clearly indicates a different meaning: (1) "Commissioner" means the Commissioner of Revenue of the State. (2) "County" means Butler County in the State of Alabama. (3) "Fiscal Year" means the period commencing on October 1 of each calendar year and ending on September 30 of the next succeeding calendar year. (4) "Month" means a calendar month. (5) "Quarterly Period" means the period of three months ending on the last of each March, June, September, and December. (6) "Registered Seller" means the person registered with the State Department of Revenue pursuant to the state use tax statutes or licenses under the state sales tax statutes. (7) "State" means the State of Alabama. (8) "State Department of Revenue" means the Department of Revenue of the State. (9)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-7-241.htm - 20K - Match Info - Similar pages
45-41-244.110
Section 45-41-244.110 Additional sales and use tax authorized. (a) This section shall only apply to those areas outside the corporate limits of the Cities of Auburn, Opelika, and Phenix City in Lee County. (b) As used in this section, state sales and use tax means the tax imposed by the state sales and use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c) Subject to the approval of the majority of the electors voting at a referendum held for such purposes, the Lee County Commission may levy a one percent sales and use tax against gross sales, use, storage, or other consumption subject to the state sales or use taxes levied by subdivision (1) of Section 40-23-2, subdivision (2) of Section 40-23-2, and subsection (a) of Section 40-23-61, outside the corporate limits of the Cities of Auburn, Opelika, and Phenix City. The gross proceeds of all sales and use of products or services which are presently...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.110.htm - 6K - Match Info - Similar pages
45-8-242
Section 45-8-242 Levy of tax; advisory referendum; collection of tax; disposition of funds. (a) This section shall only apply to Calhoun County. (b) As used in this section, state sales and use tax means the tax imposed by the state sales and use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c)(1) The County Commission of Calhoun County may levy in the police jurisdictions of the incorporated municipalities in the county and in the unincorporated areas of the county, in addition to all other taxes a sales and use tax, parallel to the state sales and use tax, of up to two percent of the gross sales, gross receipts, or the fair and reasonable market value of tangible personal property, as appropriate, except where a different rate is provided herein. Notwithstanding any other part or provision of this section, no additional tax levied by this section shall be levied or collected on the sale, storage, use, or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-242.htm - 11K - Match Info - Similar pages
11-3-11
Section 11-3-11 Powers and duties generally. (a) The county commission shall have authority: (1) To direct, control, and maintain the property of the county as it may deem expedient according to law, and in this direction and control it has the sole power to locate the courts in the rooms of the courthouse and to designate the rooms to be occupied by the officers entitled to rooms therein, including the circuit judge if resident in the county, and to change the location of the courts and the designation of the rooms for officers as it may deem best and most expedient, and this shall be done by order of the county commission entered upon the minutes of the county commission at a regular meeting of the county commission. In the event the courthouse is inadequate to supply office rooms for such officers, the county commission may lease such office rooms in a convenient location in the county site and pay the rental from the county fund. (2) To levy a general tax, for general county...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-3-11.htm - 9K - Match Info - Similar pages
11-28-3
Section 11-28-3 Special pledges. If the county commission of any county determines to issue warrants under this chapter that are general obligations of such county, or if such county commission determines to issue warrants under this chapter that are limited obligations of such county payable solely from specified sources, then such county commission may assign and specifically pledge for the payment of the principal of and the interest on such general obligation warrants (as additional security for the payment thereof) or for the payment of the principal of and interest on such limited obligation warrants (as the sole source for the payment thereof), as the case may be, all or any portion of the funds derived from any one or more of the following sources that are not subject to previous pledges or covenants which would prevent the assignment and pledge hereby authorized, that are not required by the laws and Constitution of the State of Alabama to be devoted to other purposes, and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-28-3.htm - 4K - Match Info - Similar pages
22-27-23
Section 22-27-23 Special pledges for payment of principal and interest on warrants. (a) The county commission of the county issuing any such warrants may, in its discretion, assign and specially pledge, for the payment of the principal of and interest on such warrants, so much as may be necessary for said payment of any one or more of the following, or any part thereof: (1) The proceeds from the general annual ad valorem tax of one half of one percent which the county is authorized to levy without reference to the purpose thereof under the provisions of Section 215 of the Constitution of Alabama of 1901; (2) The proceeds from any other tax, including any ad valorem tax and any privilege, license or excise tax, that at the time of the issuance of the said warrants may lawfully be used by the county for payment of such principal and interest; and (3) The revenues derived by the county from any solid wastes collection and disposal facilities owned, controlled, used or operated by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-27-23.htm - 3K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-13-245.20.htm - 6K - Match Info - Similar pages
45-37-243.07
Section 45-37-243.07 Violations; contraband beverages. Among others the following acts and omissions shall be unlawful: (1) It shall be unlawful for any person to sell, offer for sale, or deliver within any county subject to this subpart any alcoholic, spirituous, vinous, or fermented liquor on which the license tax herein levied has not been paid. (2) The judge of probate, license commissioner, director of county department of revenue, or other public officer performing like duties in such counties, his or her agent, or any peace officer of the county shall have authority to seize without warrant any and all alcoholic, spirituous, vinous, or fermented liquors which are on hand for or are being sold in any place operating without a license from the Alabama Alcoholic Beverage Control Board or any such beverages on which the license tax levied by this subpart has not been paid including the containers or packages in which such alcoholic, spirituous, vinous, or fermented liquors are found...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-243.07.htm - 6K - Match Info - Similar pages
40-23-201
Section 40-23-201 Creation; composition; meetings. (a) There is hereby established the Alabama Streamlined Sales and Use Tax Commission, created to identify, develop, implement, and administer the procedures and programs the State of Alabama would need to come into compliance with the Streamlined Sales and Use Tax Agreement in the event that federal legislation implementing the agreement or the general concepts of the agreement, which includes a requirement that remote sellers collect and remit sales and use taxes to member states, becomes law. The recommendations of the commission, if ratified by the Legislature pursuant to this division, shall not be implemented until and unless federal legislation adopting the Streamlined Sales and Use Tax Agreement becomes law. (b) The commission shall be composed of 10 members, appointed as follows: (1) Two representatives of municipal government, who shall be municipal employees or officials, appointed by the Alabama League of Municipalities. (2)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-201.htm - 3K - Match Info - Similar pages
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