45-14-244
Section 45-14-244 Levy of tax; legislative intent. (a) Upon adoption of the Legislature,
there is hereby levied on every person, firm, or corporation that sells, stores, delivers,
uses, or otherwise consumes tobacco or tobacco products in Clay County, a county privilege,
license, or excise tax in the following amounts: (1) Twenty-five cents ($.25) for each package
of cigarettes made of tobacco or any substitute therefor. (2) Twelve cents ($.12) for each
cigar of any description made of tobacco or any substitute therefor, but not including cigarette
sized and near cigarette sized cigars which shall be taxed in the same manner as cigarettes
under subdivision (1). (3) Twenty-five cents ($.25) for each sack, can, package, or other
container of smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed, and
other kinds and forms of tobacco which are prepared in such manner suitable for smoking in
a pipe or cigarette. (4) Twenty-five cents ($.25) for each sack, plug, package,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-14-244.htm - 2K - 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-15-243.02.htm - 2K - 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

45-3-244.32
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

45-30-245.30
Section 45-30-245.30 Levy of tax. (a) In addition to the tax levied by subpart 1, there
is hereby imposed upon every person, firm, or corporation who sells, stores, delivers, uses,
or otherwise consumes tobacco or certain tobacco products in Franklin County a county privilege,
license, or excise tax up to the following amounts: (1) Four cents ($0.04) for each package
of cigarettes, made of tobacco or any substitute therefor. (2) Four cents ($0.04) for each
package of 20 little cigars made of tobacco or any substitute therefor. (3) Four cents ($0.04)
for each cigar of any description other than those described in subdivision (2) made of tobacco
or any substitute therefor. (4) Four cents ($0.04) for each sack, can, package, or other container
of smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed, and other kinds
and forms of tobacco which is prepared in such manner as to be suitable for smoking in a pipe
or cigarette. (5) Four cents ($0.04) for each sack, plug,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-30-245.30.htm - 2K - Match Info - Similar pages

40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division
and from the computation of the amount of the tax levied, assessed, or payable under this
division the following: (1) The gross proceeds of the sales of lubricating oil and gasoline
as defined in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...

alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-4.htm - 34K - Match Info - Similar pages

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.)...

alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-3-244.02.htm - 1K - Match Info - Similar pages

45-31-242.02
Section 45-31-242.02 Violations. It shall be unlawful for any dealer, storer, or distributor
engaged in or continuing in Geneva 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 this section
shall be guilty of a violation, and upon conviction 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 87-415, p. 611, §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-31-242.02.htm - 1K - Match Info - Similar pages

45-34-242.02
Section 45-34-242.02 Violations. It shall be unlawful for any dealer, storer, or distributor
engaged in or continuing in Henry 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 this section
shall be guilty of a violation, and upon conviction 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 89-703, p. 1398, §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-34-242.02.htm - 1K - Match Info - Similar pages

45-42-242.02
Section 45-42-242.02 Violations. It shall be unlawful for any dealer, storer, or distributor
engaged in or continuing in Limestone 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 this section
shall be guilty of a violation, and upon conviction 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 89-278, p. 438, § 3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-42-242.02.htm - 1K - Match Info - Similar pages