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45-22-242.08
Section 45-22-242.08 Failure to add tax to service price. It shall be unlawful for any
person, firm, or corporation engaged in or continuing within Cullman County in any business
for which a license or privilege tax is required by this part to fail or refuse to add to
the price of the service rendered the amount due by the taxpayer on account of the tax levied
by this part. Nor shall any person refund or offer to refund all or any part of the amount
collected as tax under this part or to absorb such tax or to advertise directly or indirectly
the absorption or refund of such tax or any portion of the same. (Acts 1973, No. 161, p. 202,
§9.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-242.08.htm - 957 bytes - Match Info - Similar pages
45-40-244.08
Section 45-40-244.08 Failure to add tax to service price. It shall be unlawful for any
person, corporation, partnership, firm, limited liability company, association, proprietorship,
or other entity engaged in or continuing within the county any business for which a license
or privilege tax is required by this part to fail or refuse to add to the price of the service
rendered the amount due by the taxpayer on account of the tax levied by this part. Nor shall
any such person refund or offer to refund all or any part of the amount collected as tax under
this part or to absorb such tax or to advertise directly or indirectly the absorption or refund
of such tax or any portion of the same. (Act 2001-561, p. 1130, §9.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-244.08.htm - 1K - Match Info - Similar pages
40-26-16
Section 40-26-16 Failure to add tax to price of service; refund or absorption of tax
prohibited. It shall be unlawful for any person, firm or corporation engaged in or continuing
within this state in any business for which a license or privilege tax is required by this
chapter to fail or refuse to add to the price of the service rendered the amount due by the
taxpayer on account of the tax levied by this chapter. Nor shall any person refund or offer
to refund all or any part of the amount collected as tax under this chapter or to absorb such
tax or to advertise directly or indirectly the absorption or refund of such tax or any portion
of the same. Any person, firm or corporation violating any of the provisions of this section
shall be guilty of a misdemeanor and upon conviction shall be fined in a sum not less than
$50 nor more than $100, or may be imprisoned in the county jail for not more than six months,
or by both such fine and imprisonment, and each act or violation of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-26-16.htm - 1K - Match Info - Similar pages
45-3A-51.08
Section 45-3A-51.08 Failure to collect tax. It shall be unlawful for any person, firm,
or corporation engaged in or continuing within the City of Eufaula in any business for which
a license or privilege tax is required by this part to fail or refuse to add to the price
of the service rendered the amount due by the taxpayer on account of the tax levied by this
part. Nor shall any person refund or offer to refund all or any part of the amount collected
as tax under this part or to absorb such tax or to advertise directly or indirectly the absorption
or refund of such tax or any portion of the same. (Act 96-620, p. 986, §9.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-3A-51.08.htm - 939 bytes - Match Info - Similar pages
45-8-241.28
Section 45-8-241.28 Failure to include tax; absorption or refund of tax. It shall be
unlawful for any person, firm, or corporation engaged in or continuing within Calhoun County
in any business for which a license or privilege tax is required by this subpart to fail or
refuse to add to the price of the service rendered the amount due by the taxpayer on account
of the tax levied by this subpart. Nor shall any person refund or offer to refund all or any
part of the amount collected as tax under this subpart or to absorb such tax or to advertise
directly or indirectly the absorption or refund of such tax or any portion of the same. (Acts
1978, No. 73, p. 1759, §9.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-241.28.htm - 980 bytes - Match Info - Similar pages
45-18-242.08
Section 45-18-242.08 Failure to include tax; absorption or refund of tax. It shall be
unlawful for any person, corporation, partnership, firm, limited liability company, association,
proprietorship, or other entity engaged in or continuing within the county any business for
which a license or privilege tax is required by this part to fail or refuse to add to the
price of the service rendered the amount due by the taxpayer on account of the tax levied
by this part. Nor shall any such person refund or offer to refund all or any part of the amount
collected as tax under this part or to absorb such tax or to advertise directly or indirectly
the absorption or refund of such tax or any portion of the same. (Act 98-657, p. 1440, §9.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-18-242.08.htm - 1K - Match Info - Similar pages
45-14-244.02
Section 45-14-244.02 Collection of tax; stamps. It shall be unlawful for any dealer,
storer, or distributor engaged in or continuing in the business in Clay 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 to Clay County on account of the tax herein provided, to refund or offer to refund
all or any part of the amount collected or absorbed, 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 ($500). Each act in violation
of this section shall constitute a separate offense. (1) The State Department of Revenue
may collect all taxes levied pursuant to this part at the same time and in the same manner
as state sales and use taxes are collected. (2) The tax levied herein shall be paid by affixing...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-14-244.02.htm - 2K - Match Info - Similar pages
45-9-244
Section 45-9-244 Tobacco products. (a) Upon adoption of the Legislature, there is hereby
imposed on every person, firm, or corporation that sells, stores, delivers, uses, or otherwise
consumes tobacco or tobacco products in Chambers County, a county privilege, license, or excise
tax in the following amounts: (1) Twenty-five cents ($.25) for each package of cigarettes
made of tobacco or any substitute therefor. (2) Twelve cents ($.12) for each cigar of any
description made of tobacco or any substitute therefor, but not including cigarette sized
and near cigarette sized cigars which shall be taxed in the same manner as cigarettes under
subdivision (1). (3) Twenty-five cents ($.25) 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.
(4) Twenty-five cents ($.25) for each sack, plug, package, or other...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-9-244.htm - 9K - Match Info - Similar pages
40-23-26
Section 40-23-26 Tax to be added to purchase price; refund unlawful; tax a direct tax
on retail consumer. (a) Every person, firm, corporation, association or copartnership engaged
in or continuing within this state in the business for which a license or privilege tax is
required by this division shall add to the sales price and collect from the purchaser on all
sales upon the gross receipts or gross proceeds of which there is levied by this division
a sales tax at the rate of four percent, $.04 tax for each whole dollar of sales price; provided,
that on that part of the sales price which is a fractional part of a dollar, in addition to
whole dollars, and on sales of less than a dollar there shall be collected in addition to
the tax collected on whole dollars, no tax on $.01 to and including $.10 of sales price, $.01
tax on $.11 to and including $.30 of sales price, $.02 tax on $.31 to and including $.54 of
sales price, $.03 tax on $.55 to and including $.73 of sales price, and $.04 tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-26.htm - 3K - Match Info - Similar pages
45-29-243.01
Section 45-29-243.01 Tax to be added to sales price of tobacco products. Upon passage
of this part there is levied on every person, firm, corporation, club, or association that
sells or stores or receives for the purpose of distribution in Fayette 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, and like 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-29-243.01.htm - 2K - Match Info - Similar pages
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