11-3-11.3
Section 11-3-11.3 Collection of local taxes - Department of Revenue. (a) Counties may,
upon request of the county commission, engage the Department of Revenue to collect and administer
any county sales, use, rental, lodgings, tobacco, or other local taxes for which there is
a corresponding state levy. Subject to subsections (d) and (e) below, the department shall
collect and administer a county sales, use, rental, lodgings, tobacco, or other tax for which
there is a corresponding state levy on behalf of the requesting county. Any county sales,
use, rental, or lodgings tax levy administered and collected by the Department of Revenue
pursuant to this section, whether the levy is imposed pursuant to the authority of
Section 40-12-4, or any general, special, or local act of the Legislature, shall parallel
the corresponding state tax levy, except for the rate of tax, and shall be subject to all
definitions, exceptions, exemptions, proceedings, requirements, provisions, rules, regulations,...

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40-25-4.1
Section 40-25-4.1 Wholesalers and distributors to affix stamps. (a) Notwithstanding
any other laws, the only persons or businesses who may be licensed to buy and affix the tax
stamps of the Alabama Department of Revenue required by law to packages of tobacco products
are wholesalers and distributors who buy the tobacco products direct from the manufacturer,
or an affiliate of the manufacturer, except that the manufacturer of the product may be allowed
to affix the stamps to a tobacco product for the following purposes: (1) Trademark registration.
(2) Promotions of the product. (3) Test-marketing the product. (b) In order for a manufacturer
to affix tax stamps to a tobacco product for a purpose described in subsection (a), the manufacturer
shall give at least four weeks written notice to the Commissioner of the Department of Revenue
of such intention along with full details of the exceptional event, including, but not limited
to: (1) The nature of the promotion. (2) The location and...
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45-28-244.01
Section 45-28-244.01 Levy and collection of tax; disposition of funds; Etowah County
Development Committee. (a) In Etowah County, there is levied a one cent ($0.01) county sales
and use tax in all areas of the county, which may become effective no sooner than January
1, 1996. (b) The tax shall parallel the state sales and use taxes including exemptions therefrom
and enforcement proceedings therefor. The Etowah County Commission may administer and collect
this tax, or contract with a private entity or the State Department of Revenue to administer
and collect this tax, and provide for enforcement penalties by resolution. The county commission,
the State Department of Revenue, or a private entity collecting the tax may retain an amount
or percentage of the total proceeds collected in such an amount as may be agreed upon by the
members of the county commission, but in no event shall the charge exceed two percent of the
total amount of tax collected under this section. (c) The net proceeds...
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45-3-244.31
Section 45-3-244.31 County privilege, license, or excise tax - Purpose and intent. Every
person, firm, corporation, club, or association that sells, stores, or receives, for the purpose
of selling or storing in Barbour County, any cigarettes, cigars, snuff, and smoking tobacco
products shall add the amount of the license or privilege tax levied and assessed to the price
of the cigarettes, cigars, snuff, and smoking tobacco products. It is the purpose and intent
of this section that the tax levied is, in fact, a levy on the consumer with the person,
firm, corporation, club, or association, that sells or stores or receives for the purpose
of distributing the cigarettes, cigars, snuff, and smoking tobacco products, acting merely
as an 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, and smoking
tobacco products, on all price display signs, sales or delivery slips, bills,...
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45-10-245.01
Section 45-10-245.01 Tax to be added to sales price of tobacco products. Commencing
August 1, 1989, there is levied on every person, firm, corporation, club, or association that
sells or stores or receives for the purpose of distribution in Cherokee 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...
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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.)...

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45-3A-30.02
Section 45-3A-30.02 Payment of taxes; records; penalty. (a) The tax levied by this part,
except as otherwise provided, shall be due and payable to the City of Clayton, the Barbour
County Commission, or Department of Revenue, or other collection agent as may be designated
by resolution of the city governing body, on or before the 20th day of the month next succeeding
the month in which the tax accrues. On or before the 20th day of each month, every person
on whom the tax is levied by this part shall render to the designated collection agent on
a form prescribed by the agent, a true and correct statement showing the gross proceeds of
the business subject to the tax for the then preceding month, together with other information
as the designated collection agent requires. At the time of making the monthly report, the
taxpayer shall compute and pay to the designated collection agent the amount of tax shown
due. A person subject to the tax who conducts business on a credit basis may defer...
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45-43-247.01
Section 45-43-247.01 Tax to be added to sales price of tobacco products. Upon adoption
by the Lowndes County Commission, every person, firm, corporation, club, or association that
sells or stores or receives for the purpose of distribution in Lowndes 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...
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40-25-41
Section 40-25-41 Levied; amount; liability for payment; registration as responsible
taxpayers; seizure of contraband. An excise tax is hereby imposed on the storage, use or other
consumption in this state of tobacco products purchased at retail in an amount equal to that
set out in Section 40-25-2 or to any additional amount or amounts of tobacco sales
tax as may be otherwise levied or provided by law. Every person storing, using, or otherwise
consuming in this state tobacco products purchased at retail shall be liable for the tax imposed
by this article, and the liability shall not be extinguished until the tax has been paid to
this state; provided, that if said tobacco products have attached thereto the stamps provided
in said Section 40-25-2 as aforesaid, or as otherwise provided by law, or if said tax
imposed by said Section 40-25-2 as aforesaid, or to any additional amount or amounts
of tobacco sales tax as may be otherwise levied or provided by law has been paid by the seller
of...
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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...
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