45-49-249.52
Section 45-49-249.52 Collection of taxes. All county privilege, license, or excise taxes levied
or authorized to be levied by local law or resolution of the Mobile County Commission, in
Mobile County on the sale, distribution, storage, use, or otherwise consumption of all tobacco
products in the county shall be collected after October 1, 2019, by Mobile County in accordance
with and subject to the procedures provided in this subpart. (Act 2019-150, §4.)...
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45-32-244.04
Section 45-32-244.04 Report of business address. Within 30 days after the effective date of
the levy of the tax, every distributor, storer, or retail dealer engaged in the sale or withdrawal
of gasoline or motor fuel in the county shall make a report on blanks furnished under Section
45-32-244.01 to the county commission, showing the place and post office address at which
he or she is engaged in the business of distributor or storer or retail dealer in gasoline
or motor fuel within the county, which information shall be entered by the county commission
on a book kept for that purpose, and should such distributor, storer, or retail dealer move
his or her place of business from one business address to another, such distributor, storer,
or retail dealer shall within 30 days thereafter notify the county commission of such removal
giving the former place and post office address and also the place and post office address
to which his or her place of business has been removed. After the tax...
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45-49-249.51
Section 45-49-249.51 Amount of tax. This subpart applies to the collection and enforcement
of all county privilege, license, or excise taxes levied or authorized to be levied by local
law or resolution of the Mobile County Commission on the sale, distribution, storage, use,
or otherwise consumption of cigarette and other tobacco products in the county whether collected
by the State Department of Revenue or the Mobile County Commission prior to October 1, 2019,
and set out below in the total, cumulative amount of tax on each item: (1) Twenty cents ($0.20)
for each package of cigarettes made of tobacco or any substitute therefor. (2) Twenty-one
cents ($0.21) for each cigar stick of any description made of tobacco or any substitute therefor,
with the exception of cigarette-sized or near-cigarette-sized cigars which shall be taxed
at the same rate as cigarettes. (3) Twenty-three cents ($0.23) for each sack, can, package,
or other container of smoking tobacco, including granulated, plug...
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40-17-322
Section 40-17-322 Definitions. As used in this article and unless the context requires otherwise,
the following terms have the meaning ascribed herein: (1) AIRCRAFT. Any airplane or helicopter.
(2) ASSOCIATE JOBBER. A person who acquires motor fuel from a licensed distributor in this
state for subsequent sale. An associate jobber may obtain a distributor's license even though
it does not acquire fuel from a supplier in this state. (3) AVIATION FUEL. Aviation gasoline
or aviation jet fuel. (4) AVIATION GASOLINE. Motor fuel designed for use in the operation
of aircraft other than jet aircraft, and sold or used for that purpose. (5) AVIATION JET FUEL.
Motor fuel designed for use in the operation of jet or turbo-prop aircraft and sold or used
for that purpose. (6) BIODIESEL FUEL. Any motor fuel or mixture of motor fuels that is derived,
in whole or in part, from agricultural products or animal fats, or the wastes of such products
or fats, and is advertised as, offered for sale as, suitable...
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45-30-241.04
Section 45-30-241.04 Reports to the commission. Within 30 days after the effective date of
the levy of the tax authorized by this part, every distributor, storer, or retail dealer engaged
in the sale or withdrawal of gasoline or motor fuel in Franklin County shall make a report
on blanks furnished under Section 45-30-241.02 to the Franklin County Commission, showing
the place and post office address at which he or she is engaged in the business of distributor
or storer or retail dealer in gasoline or motor fuel within Franklin County, which information
shall be entered by the Franklin County Commission on a book kept for that purpose. Should
such distributor, storer, or retail dealer move his or her place of business from one business
address to another such distributor, storer, or retail dealer shall within 30 days thereafter
notify the Franklin County Commission of such removal giving the former place and post office
address and also the place and post office address to which his or...
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45-39-243.04
Section 45-39-243.04 Reports to the commission. Within 30 days, after the effective date of
the levy of the tax authorized by this part, every distributor, storer, or retail dealer engaged
in the sale or withdrawal of gasoline or motor fuel in Lauderdale County shall make a report
on blanks furnished under Section 45-39-243.02 to the Lauderdale County Commission, showing
the place and post office address at which he or she is engaged in the business of distributor
or storer or retail dealer in gasoline or motor fuel within Lauderdale County, which information
shall be entered by the Lauderdale County Commission on a book kept for that purpose. Should
the distributor, storer, or retail dealer move his or her place of business from one business
address to another the distributor, storer, or retail dealer shall within 30 days thereafter
notify the Lauderdale County Commission of the removal giving the former place and post office
address and also the place and post office address to which...
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45-42-243.50
Section 45-42-243.50 Gasoline or motor fuel exemptions. (a) The privilege tax imposed by Act
230, 1927 Regular Session (Local Acts 1927, p. 135), as amended by Act 98, Special Session
1936 (Local Acts 1936, p. 56), on gasoline or motor fuel shall not apply to the storage or
sale of gasoline or motor fuel to be used in vehicles, equipment, and aircraft designed primarily
for use off of the public roads and highways in Limestone County. (b) This section shall be
retroactive to August 5, 1927, except that Limestone County and the Limestone County Commission
shall not be obligated or required to refund any privilege tax heretofore collected pursuant
to Act 230, as amended. (Act 96-575, p. 886, §§ 1, 2.)...
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45-1-243.03
Section 45-1-243.03 Payment of taxes herein levied; reports by taxpayers. The sales taxes authorized
to be levied in Section 45-1-243.01 shall be due and payable in monthly installments on or
before the twentieth day of the month next succeeding the month in which the tax accrues;
and the use taxes authorized to be levied in Section 45-1-243.02 shall be due and payable
quarterly on or before the twentieth day of the month next succeeding each quarterly period
during which the storage, use, or other consumption of the tangible personal property became
taxable hereunder, each such quarterly period to end on the last day of each of the months
of March, June, September, and December. The sales taxes authorized to be levied in Section
45-1-243.01 shall be paid to and collected by the State Department of Revenue at the same
time as and along with the payment and collection of the state sales tax; and the use taxes
authorized to be levied in Section 45-1-243.02 shall be paid to and collected...
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45-10-244.03
Section 45-10-244.03 Payment of taxes herein levied: Reports by taxpayers. The sales taxes
authorized to be levied in Section 45-10-244.01 shall be due and payable in monthly installments
on or before the twentieth day of the month next succeeding the month in which the tax accrues;
and the use taxes authorized to be levied in Section 45-10-244.02 shall be due and payable
quarterly on or before the twentieth day of the month next succeeding each quarterly period
during which the storage, use, or other consumption of the tangible personal property became
taxable hereunder, each such quarterly period to end on the last day of each of the months
of March, June, September, and December. The sales taxes authorized to be levied in Section
45-10-244.01 shall be paid to and collected by the State Department of Revenue at the same
time as and along with the payment and collection of the state sales tax; and the use taxes
authorized to be levied in Section 45-10-244.02 shall be paid to and...
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45-14-242.01
Section 45-14-242.01 Definitions. For the purposes of this part the following words shall have
the following meanings: (1) COUNTY. Clay County. (2) COUNTY COMMISSION. The Clay County Commission.
(3) DISTRIBUTOR. Any person who engages in the selling of gasoline or motor fuel in this state
by wholesale domestic trade, but shall not apply to any transaction of the distributor in
interstate commerce. (4) GASOLINE. Gasoline, naphtha, and other liquid motor fuels or any
device or substitute commonly used in internal combustion engines. The term shall not be held
to apply to aviation fuels or to those products known commercially as kerosene oil, fuel oil,
or crude oil when used for lighting, heating, or industrial purposes. (5) MOTOR FUEL. Diesel
fuel, tractor fuel, distillate, kerosene, jet fuel, or any substitute therefor. The term shall
not be held to apply to aviation fuels or to those products commercially known as kerosene
oil, fuel oil, or crude oil, when used for lighting, heating,...
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