45-2-244.074
Section 45-2-244.074 Addition of tax to sales price or admission fee. Each person engaging
or continuing within Baldwin County in a business subject to the tax levied in Section
45-2-244.072, shall add to the sales price or admission fee and collect from the purchaser
or the person paying the admission fee the amount due by the taxpayer on account of the sale
or admission. It shall be unlawful for any person subject to the tax levied to fail or refuse
to add on the sales price or admission fee and to collect from the purchaser or person paying
the admission fee the amount herein required to be so added to the sale or admission price
and collected from the purchaser, and it shall likewise be unlawful for any person subject
to the tax to refund or offer to refund all or any part of the amount so collected or to absorb
or advertise directly or indirectly the absorption or refund of the tax or any portion thereof.
(Act 83-532, p. 827, §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.074.htm - 1K - Match Info - Similar pages

45-2-244.104
Section 45-2-244.104 Addition of tax to sales price or admission fee. Each person engaging
or continuing within Baldwin County in a business subject to the tax levied in Section
45-2-244.102, shall add to the sales price or admission fee and collect from the purchaser
or the person paying the admission fee the amount due by the taxpayer on account of the sale
or admission. It shall be unlawful for any person subject to the tax levied to fail or refuse
to add to the sales price or admission fee and to collect from the purchaser or person paying
the admission fee the amount herein required to be so added to the sale or admission price
and collected from the purchaser, and it shall likewise be unlawful for any person subject
to the tax to refund or offer to refund all or any part of the amount so collected or to absorb
or advertise directly or indirectly the absorption or refund of the tax or any portion thereof.
(Act 80-500, p. 776, §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.104.htm - 1K - Match Info - Similar pages

45-20-242.24
Section 45-20-242.24 Addition of tax to sales price or admission fee. Each person engaging
or continuing within the county in a business subject to the tax levied in Section
45-20-242.22 shall add to the sales price or admission fee and collect from the purchaser
or the person paying the admission fee the amount due by the taxpayer on account of the sale
or admission. It shall be unlawful for any person subject to the tax levied to fail or refuse
to add on the sales prices or admission fee and to collect from the purchaser or person paying
the admission fee the amount herein required to be so added to the sale or admission price
and collected from the purchaser, and it shall likewise be unlawful for any person subject
to the tax to refund or offer to refund all or any part of the amount so collected or to absorb
or advertise directly or indirectly the absorption or refund of the tax or any portion thereof.
(Act 86-703, 1st Sp. Sess., p. 109, §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-242.24.htm - 1K - Match Info - Similar pages

45-21-241.23
Section 45-21-241.23 Addition of tax to sales price or admission fee. Each person engaging
or continuing within Crenshaw County in a business subject to the tax levied in Section
45-21-241.21, shall add to the sales price or admission fee and collect from the purchaser
or the person paying the admission fee the amount due by the taxpayer on account of the sale
or admission. It shall be unlawful for any person subject to the tax levied to fail or refuse
to add to the sales price or admission fee and to collect from the purchaser or person paying
the admission fee the amount herein required to be so added to the sale or admission price
and collected from the purchaser, and it shall likewise be unlawful for any person subject
to the tax to refund or offer to refund all or any part of the amount so collected or to absorb
or advertise directly or indirectly the absorption or refund of the tax or any portion thereof.
(Act 89-486, p. 1016, §4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-21-241.23.htm - 1K - Match Info - Similar pages

45-21-242.15
Section 45-21-242.15 Addition of tax to sales price or admission fee. Each person engaging
or continuing within Crenshaw County in a business subject to the tax levied in Section
45-21-242.11 shall add to the sales price or admission fee and collect from the purchaser
or the person paying the admission fee the amount due by the taxpayer on account of the sale
or admission. It shall be unlawful for any person subject to the tax levied to fail or refuse
to add to the sales price or admission fee and to collect from the purchaser or person paying
the admission fee the amount herein required to be so added to the sale or admission price
and collected from the purchaser, and it shall likewise be unlawful for any person subject
to the tax to refund or offer to refund all or any part of the amount so collected or to absorb
or advertise directly or indirectly the absorption or refund of the tax or any portion thereof.
(Act 96-604, p. 947, §16.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-21-242.15.htm - 1K - Match Info - Similar pages

45-22-243.63
Section 45-22-243.63 Sales tax to be added to sales price or admission fee. Each person
engaging or continuing within Cullman County in a business subject to the taxes levied in
Section 45-22-243.60 shall add to the sales price or admission fee and collect from
the purchaser or the person paying the admission fee the amount due by the taxpayer on account
of the taxes; and every registered seller shall likewise add to the sales price and collect
from the purchaser the amount of any tax which such registered seller is required to collect.
It shall be unlawful for any person subject to the tax levied to fail or refuse to add to
the sales price or admission fee and to collect from the purchaser or person paying the admission
fee the amount herein required to be so added to the sales or admission price and collected
from the purchaser, and it shall likewise be unlawful for any person subject to the tax to
refund or offer to refund all or any part of the amount so collected or to absorb or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.63.htm - 1K - Match Info - Similar pages

45-27-245.63
Section 45-27-245.63 Addition of tax to sales price. Each person engaging or continuing
in a business subject to the tax levied by this subpart, and each casual sale that is subject
to tax, shall add to the sales price and collect from the purchaser the amount due by the
taxpayer because of such sale or use. It shall be unlawful for any person subjected to the
tax to fail to refuse to add to the sales price and to collect from the purchaser the amount
required to be added to the sale pursuant to this subpart. It shall be unlawful for any person
subjected to the tax levied by this subpart to refund or offer to refund all or any part of
the amount collected or to absorb or advertise directly or indirectly the absorption or refund
of any portion of the tax. (Act 2017-272, §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-27-245.63.htm - 1K - Match Info - Similar pages

45-4-244.44
Section 45-4-244.44 Addition of tax to sales price. Each person engaging or continuing
in a business subject to the tax levied by this subpart shall add to the sales price and collect
from the purchaser the amount due by the taxpayer because of the sale or use. It shall be
unlawful for any person subjected to the tax to fail or to refuse to add to the sales price
and to collect from the purchaser the amount required to be added to the sale pursuant to
this subpart. It shall be unlawful for any person subjected to the tax levied by this subpart
to refund or offer to refund all or any part of the amount collected or to absorb or advertise
directly or indirectly the absorption or refund of any portion of the tax. (Act 2019-332,
§5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-4-244.44.htm - 1K - Match Info - Similar pages

45-41-244.54
Section 45-41-244.54 Addition of tax to sales price or admission fee. Each person engaging
or continuing within the county in a business subject to the sales taxes authorized to be
levied in Section 45-41-244.51 shall add to the sales price or admission fee and collect
from the purchaser or the person paying the admission fee the amount due by the taxpayer on
account of the taxes. It shall be unlawful for any person subject to the sales taxes authorized
to be levied in Section 45-4-244.51 to fail or refuse to add to the sales price or
admission fee and to collect from the purchaser or the person paying the admission fee the
amount herein required to be so added to the sales price or admission fee and collected from
the purchaser, and it shall likewise be unlawful for any person subject to the taxes to refund
or offer to refund all or any part of the amount so collected or to absorb or advertise directly
or indirectly the absorption or refund of the taxes or any portion thereof. (Act...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.54.htm - 1K - Match Info - Similar pages

45-43-246.34
Section 45-43-246.34 Addition of tax to sales price or admission fee. Each person engaging
or continuing within Lowndes County in a business subject to the tax levied in Section
45-43-246.32, shall add to the sales price or admission fee and collect from the purchaser
or the person paying the admission fee the amount due by the taxpayer on account of the sale
or admission. It shall be unlawful for any person subject to the tax levied to fail or refuse
to add to the sales price or admission fee and to collect from the purchaser or person paying
the admission fee the amount herein required to be so added to the sale or admission price
and collected from the purchaser, and it shall likewise be unlawful for any person subject
to the tax to refund or offer to refund all or any part of the amount so collected or to absorb
or advertise directly or indirectly the absorption or refund of the tax or any portion thereof.
(Act 91-434, p. 771, § 5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.34.htm - 1K - Match Info - Similar pages