45-27-247.03
Section 45-27-247.03 Tobacco stamps. The tax herein levied shall be paid through the use of
stamps herein provided for. Stamps in denominations to the amount of the tax shall be affixed
to each individual package of cigarettes. The stamps shall be affixed in such manner that
their removal will require continued application of water or steam. (Act 1953, No. 565, p.
805, §4.)...
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40-12-144
Section 40-12-144 Playing cards. In addition to all other taxes of every kind now imposed by
law and which are not specifically repealed by this section, every person, firm, corporation,
club or association within the State of Alabama which sells or stores or uses or otherwise
consumes packages of playing cards containing not more than 54 cards to the deck or package
shall pay to the State of Alabama for state purposes only a license or privilege tax of $.10
per package or deck, such tax to be evidenced by revenue stamps, and the stamps in all cases
to be affixed to the individual package. The stamps shall be affixed in such manner that their
removal will require continued application of water or steam. All taxable playing cards found
in the possession of any person, firm, corporation, club or association without having stamps
affixed in the manner set out in this section shall be subject to confiscation in the manner
provided for contraband goods as set out in Chapter 25 of this...
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45-17-242.05
Section 45-17-242.05 Payment of tax; records; inspections; seizure and sale of contraband;
appraisal; return of confiscated property; re-use of stamps or refill of packages. (a) After
the tax herein authorized has been levied in accordance with the provisions of this part,
no person, firm, or corporation shall sell, store, or distribute tobacco or tobacco products,
which are subject to such tax, without complying with the provisions of this part and the
rules and regulations promulgated and adopted by the county governing body pursuant thereto,
and paying any and all tax which such person, firm, or corporation may be liable under this
part. Every person, firm, or corporation selling, storing, or distributing in Colbert County
any tobacco or tobacco products shall keep such books, documents, papers, and other such records
as will enable the county governing body, or an authorized employee thereof, to determine
the amount of the tax due the county under this part, and such records shall...
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40-25-29
Section 40-25-29 Basis of tax levy on cigarettes. Any excise, license, privilege, or other
tax levied on the sale of cigarettes by any county or municipal government within the State
of Alabama shall be levied on the basis of a millage rate per cigarette, in a manner similar
to the method of specifying the tax levied on cigarettes by subdivision (8) of subsection
(a) of Section 40-25-2, except where such taxing authority has levied a per package tax on
cigarettes without any distinction as to the amount of cigarettes per package. This provision
does not specify or limit the rate or amount of tax which may be levied on cigarettes by such
county or municipal government. This provision is not to be construed as limiting or extending
the taxing authority of any county or municipal government but rather this section specifies
the manner in which such taxing authority may be exercised by the county or municipal government
for the protection of the tax revenues accruing to the state and said...
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45-23-240.40
Section 45-23-240.40 Creation; clerks and assistants. There is created within the Tax Assessor's
Office of Dale County a license division. The county commission shall furnish suitable quarters
and provide the necessary forms, books, stationery, records, equipment, and supplies, except
for such stationery forms and supplies as are furnished pursuant to law by the State Department
of Finance or the Comptroller. The county commission shall insure that the tax assessor has
sufficient staff and shall provide such clerks, and other assistants for the tax assessor
as shall be necessary from time to time for the proper and efficient performance of the duties
of the office. The tax assessor shall have authority to employ such clerks, and other assistants,
and to fix their compensation; provided however, the number and compensation of such clerks
and other assistants shall be subject to the approval of the county commission. The compensation
of such clerks and other assistants shall be paid...
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40-25-19
Section 40-25-19 Transporting and distributing tobacco products. Each and every person, firm,
corporation, club, or association transporting and distributing in any manner whatsoever any
tobacco products as enumerated and defined herein within the State of Alabama who has not
a privilege license as prescribed in Sections 40-12-72 and 40-12-73 shall before transporting
or distributing any of such tobacco products as enumerated and defined herein secure a permit
from the Department of Revenue. The Department of Revenue shall, before issuing such permit,
charge and collect annually a fee of $50 from each such person, firm, corporation, club, or
association for transporting or distributing in any manner whatsoever any tobacco products
as enumerated and defined herein. Each person, firm, corporation, club, or association securing
a permit as hereinbefore provided for, shall be allowed for each such permit so secured one
vehicle for the purpose of transporting or distributing such tobacco...
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45-4-82.20
Section 45-4-82.20 Creation; powers and duties; payment of ad valorem tax. (a) There is created
within the office of the Judge of Probate of Bibb County a license division which shall issue
all motor vehicle licenses and titles. The county commission shall furnish suitable quarters
and provide the necessary forms, books, stationery, records, equipment, and supplies, except
the stationery, forms, and supplies furnished pursuant to law by the State Department of Finance
or state Comptroller. The county commission shall also provide clerks and other assistants
for the judge of probate as shall be necessary from time to time for the proper and efficient
performance of the duties of his or her office. The judge of probate shall have authority
to employ clerks and other assistants and to fix their compensation, subject to and in accordance
with the personnel policies and procedures of Bibb County concerning county employees. The
compensation of the clerks and assistants shall be paid out of...
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45-12-241.01
Section 45-12-241.01 Privilege license tax for mandatory solid waste disposal program. (a)
This section shall only apply to Choctaw 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 of the Code of Alabama 1975. (c) The County Commission of Choctaw County may
levy, in addition to all other taxes, a privilege license tax against gross sales in an amount
up to two cents which shall be exclusively for the operational fund of the county mandatory
solid waste disposal program. The gross proceeds of all sales which are presently exempt under
the state sales and use tax statutes are exempt from the tax authorized by this section. (d)
The tax levied by this section shall be collected by the State Department of Revenue, or such
other entity as determined by the county commission, at the same time and in...
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45-3-244.32
Section 45-3-244.32 County privilege, license, or excise tax - Failure to add or levy tax;
penalty; tax stamps; rules and regulations. (a) It shall be unlawful for any dealer, storer,
or distributor engaged in or continuing in the business in Barbour 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 sections hall constitute
a separate offense. (b) The State Department of Revenue or, as otherwise provided by resolution
of the county commission, the Barbour County Tax Collector shall...
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45-33-242.02
Section 45-33-242.02 Tobacco stamps. The tax hereby authorized to be levied shall be paid by
affixing stamps as is required for the payment of the tax imposed by Section 40-25-1 to Section
40-25-28, inclusive. The State Department of Revenue, if directed and authorized by the Hale
County Commission to collect and administer the county privilege, license, or excise taxes
levied herein, for as long as directed by the county commission, shall have the same duties
relative to the preparation and sale of stamps to evidence the payment of such tax that it
has relative to the preparation and sale of stamps under those sections and may exercise the
same powers and perform the same duties in the same manner relative to the collection of the
tax hereby levied that it does relative to the collection of that tax. In the event the required
stamps are not available for the purpose of affixing to tobacco product packages and containers,
authority is hereby granted for the utilization of a monthly...
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