45-17-90.41
Section 45-17-90.41 Imposition of tax. The Colbert County Commission is hereby authorized to impose excise taxes in an amount not to exceed two cents ($.02) per gallon on persons selling, distributing, storing, or withdrawing from storage for any purpose whatever, gasoline and motor fuel within such counties and to require every distributor, retail dealer, or storer of gasoline or motor fuel as herein defined to pay such excise taxes upon the selling, distributing, or withdrawing from storage for any use, gasoline, and motor fuel as herein defined in such counties; provided that excise taxes levied pursuant to the provisions of this subpart shall not be levied upon the sale of gasoline or motor fuel in interstate commerce, and provided further that if the excise tax imposed under this subpart upon the sale of such gasoline or motor fuel shall have been paid by a distributor or by retail dealer or storer, such payment shall be sufficient, the intention being that the taxes shall not be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-90.41.htm - 2K - Match Info - Similar pages
45-2-244.003
Section 45-2-244.003 Payment of tax through use of stamp. The tax herein levied shall be paid through the use of one stamp as herein provided for. The one stamp shall be used to designate or represent the county license tax, and municipal license or privilege tax, if any is levied by a municipality within the county, collected on the sale of each package of cigarettes. It is intended that this one stamp be used in place of separate stamps for county license taxes and city or town license or privilege taxes. It is further intended that no city may impose or affix an additional stamp or stamps. It being the purpose and intent of this subpart that the tax hereby levied is in fact a levy on the ultimate consumer or user with the wholesaler, distributor, jobber, or retail dealer acting merely as an agent for the county, and, if appropriate, the city or town, for the collection and payment of the tax levied by this subpart and any existing city license or privilege taxes, and the intent...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.003.htm - 1K - Match Info - Similar pages
45-27-245
Section 45-27-245 Levy and collection of taxes on gross sales or gross receipts. Subject to the provisions of Section 45-27-245.06, there is hereby levied, in addition to all other taxes of every kind now imposed by law, and shall be collected as herein provided, a privilege or license tax against the person on account of the business activities and in the amount to be determined by the application of rates against gross sales, or gross receipts, as the case may be, as follows: (1) Upon every person, firm, or corporation (including the State of Alabama, the University of Alabama, Auburn University, and all other institutions of higher learning in the state, whether such institutions be denominational, state, county, or municipal institutions, and any association or other agency or instrumentality of such institutions) engaged or continuing within Escambia County in the business of selling at retail any tangible personal property whatsoever, including merchandise and commodities of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-27-245.htm - 7K - Match Info - Similar pages
45-33-242.32
Section 45-33-242.32 Violations; collection; tobacco stamps; rules and regulations. It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in the business in Hale County for which the tax is levied to fail or continuing in the business in Hale 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. (1) The State Department of Revenue or, as otherwise provided by resolution of the county commission, the Hale County Tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-33-242.32.htm - 2K - Match Info - Similar pages
45-39-245.02
Section 45-39-245.02 Privilege or license tax - City of Florence. In the City of Florence, Alabama, there is hereby levied, in addition to all other taxes of every kind now imposed by law, and shall be collected as herein provided, a privilege or license tax against the person on account of the business activities and in the amount to be determined by the application of rates against gross sales, or gross receipts, as the case may be, as follows: (1) Upon every person, firm, or corporation, engaged or continuing within the City of Florence, Alabama, in business of selling at retail any tangible personal property whatsoever, including merchandise and commodities of every kind and character, not including, however, bonds or other evidences of debts or stocks, nor sale or sales of material and supplies to any person for use in fulfilling a contract for the painting, repair, or reconditioning of vessels, barges, ships, and other watercraft of over 50 tons burden, an amount equal to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-245.02.htm - 8K - Match Info - Similar pages
45-39-245
Section 45-39-245 Privilege or license tax - Outside City of Florence. In Lauderdale County, Alabama, outside the city limits of Florence, there is hereby levied, in addition to all other taxes of every kind now imposed by law, and shall be collected as herein provided, a privilege or license tax against the person on account of the business activities and in the amount to be determined by the application of rates against gross sales, or gross receipts, as the case may be, as follows: (1) Upon every person, firm, or corporation, engaged, or continuing within Lauderdale County, Alabama, outside the city limits of Florence, in business of selling at retail any tangible personal property whatsoever, including merchandise and commodities of every kind and character, not including, however, bonds or other evidences of debts or stocks, nor sale or sales of material and supplies to any person for use in fulfilling contract for the painting, repair, or reconditioning of vessels, barges, ships,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-245.htm - 8K - Match Info - Similar pages
45-39-92.41
Section 45-39-92.41 Imposition of tax. The Lauderdale County Commission is hereby authorized to impose excise taxes in an amount not to exceed two cents ($.02) per gallon on persons selling, distributing, storing, or withdrawing from storage for any purpose whatever, gasoline and motor fuel within such counties and to require every distributor, retail dealer, or storer of gasoline or motor fuel as herein defined to pay excise taxes upon the selling, distributing, or withdrawing from storage for any use, gasoline and motor fuel as herein defined in such counties; provided that excise taxes levied pursuant to this subpart shall not be levied upon the sale of gasoline or motor fuel in interstate commerce, and provided further that if the excise tax imposed under this subpart upon the sale of such gasoline or motor fuel shall have been paid by a distributor or by retail dealer or storer, such payment shall be sufficient, the intention being that the taxes shall not be paid but once. The...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-92.41.htm - 2K - Match Info - Similar pages
22-21-104
Section 22-21-104 Special county tax - Validation of elections - Counties with population less than 50,000. Every election heretofore held in any county in this state, which has a population of less than 50,000, according to the last federal decennial census, on the question of the levy of a special tax for public hospital purposes under the Constitution of Alabama, including any amendment thereto, at which election a majority of the votes cast were in favor of the levy of the said tax, but which election was irregular by reason of failure prior to the holding of the election to give notice thereof in a newspaper or by posting in the manner or for the time required by any statute applicable to the election, or because of failure to comply with any other statutory requirement applicable to the election or because of any other irregularity with respect to the holding of the election or canvassing and recording the results thereof, shall be, and every such election is hereby, ratified and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-21-104.htm - 2K - Match Info - Similar pages
45-41-244.20
Section 45-41-244.20 Levy of taxes paralleling state sales and use taxes. There is hereby levied in that part of Lee County outside the corporate limits of the Cities of Auburn, Opelika, and Phenix City in addition to all other taxes now imposed by law special county privilege license and excise taxes paralleling state sales and use taxes. In that part of Lee County lying outside the corporate limits but within the police jurisdiction of the City of Phenix City, such tax shall be levied in the manner and at one-half the rate of such tax in that part of Lee County outside the corporate limits of Auburn and Opelika, in which latter area the tax shall be levied in the manner and at the rates hereafter prescribed: (1) Upon every person, firm, or corporation engaged or continuing within that part of Lee County outside the police jurisdictions of the Cities of Auburn, Opelika, and Phenix City in the business of selling at retail any tangible personal property whatsoever, including...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.20.htm - 9K - Match Info - Similar pages
28-3-74
Section 28-3-74 Distribution of net profits from proceeds of stores. (a) The net profits derived from the proceeds of the Alabama liquor stores in each fiscal year, including all tax levied upon the selling price of all spirituous or vinous liquors, less all cost and expense of collecting said tax, up to and including $2,000,000, shall be paid out and applied as follows: (1) Fifty percent shall be covered into the General Fund of the Treasury of the state; (2) Nineteen percent shall be covered into the Treasury of the state to the credit of the State Department of Human Resources to be used, and the same is hereby appropriated exclusively, for old age assistance and for other purposes of the State Department of Human Resources; (3) Ten percent shall be covered into the Treasury of the state to the credit of the wet counties of the state and shall be divided equally among each of said counties and shall be paid to them and shall be covered by them into their respective general funds;...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-74.htm - 6K - Match Info - Similar pages
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