45-16-242.22
Section 45-16-242.22 Failure to add or levy tax. It shall be unlawful for any dealer,
storer, or distributor engaged in or continuing in Coffee County in the business for which
the tax is hereby levied to fail or refuse to add to the price and collect from the purchaser
the amount due on account on the tax herein provided or to refund or offer to refund all or
part of the amount collected or absorb or advertise directly or indirectly the absorption
of the tax or any portion thereof. (Act 87-337, p. 491, §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-16-242.22.htm - 825 bytes - Match Info - Similar pages

45-3-244.02
Section 45-3-244.02 County privilege, license, or excise tax - Failure to add or levy
tax; penalty. It shall be unlawful for any dealer, storer or distributor engaged in or continuing
in Barbour County in the business for which the tax is hereby 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 or 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 any of the provisions of this
section shall be fined not more than one hundred dollars ($100) or imprisoned in the
county jail for not more than 60 days or by both such fine and imprisonment. Each act in violation
of this section shall constitute a separate offense. (Act 90-605, p. 1112, §3.)...

alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-3-244.02.htm - 1K - Match Info - Similar pages

45-31-242.02
Section 45-31-242.02 Violations. It shall be unlawful for any dealer, storer, or distributor
engaged in or continuing in Geneva County in the business for which the tax is hereby 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 or 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 guilty of a violation, and upon conviction shall be fined not more than one hundred
dollars ($100) or imprisoned in the county jail for not more than 60 days or by both such
fine and imprisonment. Each act in violation of this section shall constitute a separate
offense. (Act 87-415, p. 611, §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-31-242.02.htm - 1K - Match Info - Similar pages

45-34-242.02
Section 45-34-242.02 Violations. It shall be unlawful for any dealer, storer, or distributor
engaged in or continuing in Henry County in the business for which the tax is hereby 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 or 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 guilty of a violation, and upon conviction shall be fined not more than one hundred
dollars ($100) or imprisoned in the county jail for not more than 60 days, or by both such
fine and imprisonment. Each act in violation of this section shall constitute a separate
offense. (Act 89-703, p. 1398, §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-34-242.02.htm - 1K - Match Info - Similar pages

45-42-242.02
Section 45-42-242.02 Violations. It shall be unlawful for any dealer, storer, or distributor
engaged in or continuing in Limestone County in the business for which the tax is hereby 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 or 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 guilty of a violation, and upon conviction shall be fined not more than one hundred
dollars ($100) or imprisoned in the county jail for not more than 60 days or by both such
fine and imprisonment. Each act in violation of this section shall constitute a separate
offense. (Act 89-278, p. 438, § 3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-42-242.02.htm - 1K - Match Info - Similar pages

45-49-249.56
Section 45-49-249.56 Violations. It shall be unlawful for any dealer, storer, or distributor
engaged in or continuing in Mobile County in the business 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 the tax
authorized in this subpart or 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.
(Act 2019-150, §8.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-249.56.htm - 806 bytes - Match Info - Similar pages

45-49-249.59
Section 45-49-249.59 Duties of Mobile County Tobacco Tax Collector; monthly report.
The Mobile County Tobacco Tax Collector shall have the duties relative to the preparation
and sale of stamps to evidence the payment of the tax on products suitable for affixing the
stamp. In the event tobacco stamps are not available, or not suitable for affixing to certain
tobacco products, the Mobile County Commission shall require a monthly report in lieu of stamps
to report the amount of tax due. The monthly report shall be in a form approved and adopted
by the Mobile County Commission. (Act 2019-150, §11.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-249.59.htm - 912 bytes - 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

45-36-252.06
Section 45-36-252.06 Bonds of the authority; obligations. (a) In addition to all other
powers now or hereafter granted by law, the authority shall have the following powers, together
with all powers incidental thereto or necessary to the discharge thereof in corporate form:
(1) To sell and issue bonds of the authority in order to provide funds for any corporate function,
use, or purpose, any such bonds to be payable solely out of one or more of the following:
a. Any or all proceeds or receipts from the privilege, license, or excise tax levied on the
sale, distribution, storage, use, or consumption of tobacco and certain tobacco products in
Jackson County by Section 45-36-247. b. Any or all proceeds from any tax received by
the Jackson County Commission which are required by law to be deposited to the credit of the
Jackson County Water Authority. c. The revenues derived from any water, sewer, or garbage
system or facility of the authority. (2) To pledge for payment of any bonds issued...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36-252.06.htm - 13K - Match Info - Similar pages

45-38-243.02
Section 45-38-243.02 Enforcement; tobacco stamps; reporting. It shall be the duty of
the County Commission of Lamar County to enforce this part, and it shall have the right itself,
or its members or its agents, to examine the books, reports, and accounts of every dealer,
storer, or distributor engaged in the business for which the tax is hereby levied and to make
any and all rules and regulations necessary and proper for the collection of such tax. Provided,
however, upon resolution of the Lamar County Commission, the State Department of Revenue is
hereby authorized and directed to collect all taxes now or hereafter levied by the county
under this part. The tax hereby 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 requested by resolution of the Lamar County Commission,
to collect all county privilege licenses or taxes specified in Section 45-38-243, for
as...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-38-243.02.htm - 2K - Match Info - Similar pages