45-13-245.20
Section 45-13-245.20 Additional tax. (a)(1) Upon adoption of a resolution by the Clarke County
Commission, the county commission may impose on every person, firm, or corporation that sells,
stores, delivers, uses, or otherwise consumes tobacco or tobacco products in Clarke County,
a county privilege, license, or excise tax in the following amounts: a. Five cents ($0.05)
for each package of cigarettes made of tobacco or any substitute therefor. b. Five cents ($0.05)
for each package of cigars made of tobacco or any substitute therefor, including the cigarette-sized
or near cigarette-sized cigars, but excluding single wrapped cigars. c. Five cents ($0.05)
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. d. Five cents ($0.05) for each
sack, plug, package, or other container of chewing tobacco, which...
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45-44-246.01
Section 45-44-246.01 Additional tax. (a)(1) The Macon County Commission may impose on every
person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes tobacco
or tobacco products in Macon County, a county privilege, license, or excise tax in the following
amounts: a. Five cents ($.05) for each package of cigarettes made of tobacco or any substitute
therefor. b. Five cents ($.05) for each package of cigars made of tobacco or any substitute
therefor, including the cigarette-sized or near cigarette-sized cigars, but excluding single
wrapped cigars. c. Five cents ($.05) 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.
d. Five cents ($.05), for each sack, plug, package, or other container of chewing tobacco,
which tobacco is prepared in such manner suitable for chewing only...
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45-13-245
Section 45-13-245 Levy and collection of tax; disposition of funds. (a)(1) There is imposed
on every person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes
tobacco or tobacco products in Clarke County, a county privilege, license, or excise tax in
the following manner: a. Five cents ($0.05) for each package of cigarettes, made of tobacco
or any substitute therefor. b. Two cents ($0.02) for each cigar of any description made of
tobacco or any substitute therefor, with the exception of the cigarette sized or near cigarette
sized cigars which may be taxed at the same rate as cigarettes under paragraph a. c. Two cents
($0.02) 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 as to be suitable for smoking in a pipe or cigarette. d. Three cents ($0.03)
for each sack, plug, package, or other container of chewing...
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45-6-241.20
Section 45-6-241.20 Imposition of excise taxes; monthly report; failure to comply. (a) For
the purposes of this section, the following terms shall have the respective meanings ascribed
by this subsection. (1) COUNTY. Bullock County. (2) COMMISSION. The Bullock County Commission.
(3) GASOLINE. Gasoline, gasohol, naphtha, and other liquid motor fuels or any device or substitute
therefor commonly used in internal combustion engines; provided, that such term shall not
be held to apply to those products known commercially as "kerosene oil," "fuel
oil" or "crude oil" when used for lighting, heating, or industrial purposes.
(4) MOTOR FUEL. Diesel oil, tractor fuel, gas oil, distillate, kerosene, jet fuel, or any
substitutes or devices therefor when sold, distributed, stored, or withdrawn from storage
in any county for use in the operation of any motor vehicle upon the highways of this state.
(5) PERSON. Persons, corporations, copartnerships, companies, agencies, associations, incorporated
or...
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45-6-241
Section 45-6-241 Imposition of excise taxes; monthly report; failure to comply. (a) For the
purposes of this section, the following terms shall have the respective meanings ascribed
by this subsection. (1) COUNTY. Bullock County. (2) COMMISSION. The Bullock County Commission.
(3) GASOLINE. Gasoline, gasohol, naphtha, and other liquid motor fuels or any device or substitute
therefor commonly used in internal combustion engines; provided, that such term shall not
be held to apply to those products known commercially as "kerosene oil," "fuel
oil" or "crude oil" when used for lighting, heating, or industrial purposes.
(4) MOTOR FUEL. Diesel oil, tractor fuel, gas oil, distillate, kerosene, jet fuel, or any
substitutes or devices therefor when sold, distributed, stored, or withdrawn from storage
in any county for use in the operation of any motor vehicle upon the highways of this state.
(5) PERSON. Persons, corporations, copartnerships, companies, agencies, associations, incorporated
or...
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45-13-120
Section 45-13-120 Compensation; election; oath and bond; office space, equipment; chief clerk;
powers and duties; issuance of licenses; disposition of funds. (a)(1) Effective October 1,
1991, there is hereby created the office of commissioner of licenses. The salary of the commissioner
of licenses shall be in the amount of thirty-six thousand dollars ($36,000) annually. The
annual salary shall be payable in equal biweekly installments from the general funds of the
county, as all other county employees are paid. (2) The office of commissioner of licenses
shall be established upon the occurrence of a vacancy before October 1, 1991, in either the
office of tax assessor or tax collector, then, in that event, the officer remaining after
the office of revenue commissioner is established, shall be the license commissioner for the
remainder of the unexpired term for which he or she was elected as either tax assessor or
as tax collector, as the case may be, and the license commissioner shall be...
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45-22-243.33
Section 45-22-243.33 Collection of tax; monthly report. The tax levied by the county commission
pursuant to this subpart shall be collected by the State Department of Revenue or otherwise
as provided by resolution of the Cullman County Commission at the same time and in the same
manner as state sales and use taxes are collected. On or prior to the date the tax is due,
each person subject to the tax shall file with the department a report in the form prescribed
by the department. The report shall set forth, with respect to all sales and business transactions
that are required to be used as a measure of the tax levied pursuant to this subpart, a correct
statement of the gross proceeds of all the sales and gross receipts of all business transactions.
The report shall also include items of information pertinent to the tax as the department
may require. Any person subject to the tax levied pursuant to this subpart may defer reporting
credit sales until after their collection, and in the...
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45-14-243.05
Section 45-14-243.05 Collection of tax; enforcement. The tax imposed by this part shall constitute
a debt due Clay County and may be collected as provided by law. The tax, together with interest
and penalties with respect thereto, shall constitute and be secured by a lien upon the property
of any person from whom the tax is due or who is required to collect the tax. All of the provisions
of the revenue laws of this state which apply to enforcement of liens for license taxes due
this state shall apply fully to the collection of the tax herein levied, and the State Department
of Revenue, for the use and benefit of Clay County shall collect such tax and enforce this
part and shall have and exercise for such collection and enforcement all rights and remedies
that this state or the department has for collection of the state sales tax. The State Department
of Revenue shall have full authority to employ such special counsel as it deems necessary
from time to time to enforce collection of the...
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45-2-244.103
Section 45-2-244.103 Payment of tax. The sales taxes levied in Section 45-2-244.102 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. All taxes levied in this subpart shall be paid to and
collected by the State Department of Revenue at the same time and along with the collection
of the state sales tax. On or prior to the due dates of the tax herein levied each person
subject to such tax shall file with the State Department of Revenue a report or return in
such form as may be prescribed by the department, setting forth, with respect to all sales
and business transactions that are required to be used as a measure of the tax levied, a correct
statement of the gross proceeds of all such sales and gross receipts of all such business
transactions. Such report shall also include such other items of information pertinent to
the tax and the amount thereof as the State Department of Revenue may...
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45-20-242.23
Section 45-20-242.23 Monthly report. The sales taxes authorized to be levied in Section 45-20-242.22
shall be due and payable in monthly installments on or before the twentieth day of the month
next succeeding the months in which the tax accrues. All taxes levied in this subpart shall
be paid to and collected by the State Department of Revenue at the same time and along with
the collection of the state sales tax. On or prior to due dates of the tax herein levied each
person subject to such tax shall file with the State Department of Revenue a report or return
in such form as may be prescribed by the department, setting forth, with respect to all sales
and business transactions that are required to be used as a measure of the tax levied, a correct
statement of the gross proceeds of all such sales and gross receipts of all such business
transactions. Such report shall also include such other items of information pertinent to
the tax and the amount thereof as the State Department of...
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