45-49-249.54
Section 45-49-249.54 Recordkeeping. Every wholesale dealer shall, at the time of selling or
delivering any cigarettes or other tobacco products enumerated in this subpart, within Mobile
County, make a true duplicate invoice of the same, which shall show full and complete details
of the sale or delivery of the cigarettes or other tobacco products, and shall retain the
same, subject to the use and inspection of the Mobile County Tobacco Tax Collector or his
or her duly authorized deputy, for a period of three years. Wholesale and retail dealers shall
also keep a record of the purchase, sale, exchange, or receipt of all the cigarettes or other
tobacco products, and hold all books, records, canceled checks, and all other memoranda pertaining
to the purchase, sales, exchange, or receipt for the period mentioned herein, subject to the
inspection of the Mobile County Tobacco Tax Collector or his or her duly authorized deputy,
who shall have the power and authority to enter upon the premises...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-249.54.htm - 1K - Match Info - Similar pages

45-25-244
Section 45-25-244 Levy of tax. (a) The county governing body of DeKalb County is authorized
and empowered to levy a tax on tobacco products sold within DeKalb County. The amount of the
tax levied under this section shall not exceed eight cents ($0.08) per tobacco product. (b)
The governing body of DeKalb County is authorized and empowered to promulgate and implement
such rules and regulations as they deem necessary to carry out this section. (Act 85-557,
p. 856, §§1-2.)...
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45-49-249.02
Section 45-49-249.02 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, and a license tax is hereby fixed and levied, which license tax shall be
two cents ($0.02) for each package of cigarettes made of tobacco or any substitute therefor.
(Act 87-558, p. 868, §3.)...
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45-27-247.02
Section 45-27-247.02 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, and a license tax is hereby fixed and levied, which license tax shall be
in the following amounts for the sale, storage, and delivery of cigarettes in the county:
(1) All cigarettes made of tobacco or any substitute therefor, three cents ($0.03) for each
package containing 20 cigarettes or less. (2) All cigarettes made of tobacco or any substitute
therefor six cents ($0.06) for each package containing more than 20 and not exceeding 40 cigarettes.
(3) All cigarettes made of tobacco or any substitute therefor, nine cents ($0.09) on each
package containing more than 40 cigarettes. (Act 1953, No. 565, p. 805, §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-27-247.02.htm - 1K - Match Info - Similar pages

45-15-243.02
Section 45-15-243.02 Failure to collect tax; powers and duties of department; unavailability
of stamps. (a) It shall be unlawful for any dealer, storer, or distributor engaged in or continuing
in the business in Cleburne 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 on account of the tax herein
provided, 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 part shall be subject to a
civil penalty of not less than twenty-five dollars ($25) nor more than five hundred dollars
($500). Each act in violation of this part shall constitute a separate offense. (b) The State
Department of Revenue or, as otherwise provided by resolution of the county commission, any
other entity shall collect all taxes levied pursuant to this part at the...
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45-2-244.002
Section 45-2-244.002 Levy of tax. In addition to all other taxes now imposed by law, every
person who sells, stores, or delivers any cigarettes within the county shall pay a license
tax to the county, which may be imposed and levied by the county commission in an amount which
shall not exceed ten cents ($.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

45-2-244.132
Section 45-2-244.132 Failure to collect tax; powers and duties of department; unavailability
of stamps. (a) It shall be unlawful for any dealer, storer, or distributor engaged in or continuing
in the business in Baldwin 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 on account of the tax herein
provided, 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 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. (b) The
State Department of Revenue or, as otherwise provided by resolution of the county commission,
the Baldwin County Commission shall collect all taxes levied pursuant to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.132.htm - 2K - Match Info - Similar pages

45-46-243.02
Section 45-46-243.02 Violations; powers and duties of department; unavailability of stamps.
(a) It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in
the business in Marengo 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 on account of the tax herein provided,
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 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. (b) The State Department
of Revenue or, as otherwise provided by resolution of the county commission, the Marengo County
Revenue Commissioner shall collect all taxes levied pursuant to this...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-46-243.02.htm - 2K - Match Info - Similar pages

45-3-244.32
Section 45-3-244.32 County privilege, license, or excise tax - Failure to add or levy tax;
penalty; tax stamps; rules and regulations. (a) It shall be unlawful for any dealer, storer,
or distributor engaged in or continuing in the business in Barbour 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 on account of the tax herein provided, 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 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 sections hall constitute
a separate offense. (b) The State Department of Revenue or, as otherwise provided by resolution
of the county commission, the Barbour County Tax Collector shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-3-244.32.htm - 2K - Match Info - Similar pages

45-21-242.04
Section 45-21-242.04 Collection and enforcement; tobacco stamps; monthly report. It shall be
the duty of the Crenshaw County Commission to enforce this part and it shall have the right
to examine the books, reports, and accounts of every dealer, storer, or distributor engaged
in the business for which the tax is levied and to make all rules and regulations for the
collection of the tax. Upon resolution of the Crenshaw County Commission, the State Department
of Revenue is authorized to collect all taxes levied by Crenshaw County under this part. The
resolution must be received and approved by the State Department of Revenue at least two months
prior to the effective date of the collection and administration of the tax. The tax authorized
shall be paid by affixing stamps as required for the payment of the tax imposed by Sections
40-25-1 to 40-25-28, inclusive. In accordance with subsection (q) of Section 40-25-2, in the
event the aforementioned tobacco stamps are not available for...
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