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

45-22-243.34
Section 45-22-243.34 Addition of tax to sales price or admission fee. Each person engaging
or continuing in a business subject to the tax levied pursuant to this subpart, shall add
to the sales price or admission fee and collect from the purchaser or the person paying the
admission fee the amount due by the taxpayer because of the sale or admission. It shall be
unlawful for any person subject to the tax to fail or refuse to add to the sales price or
admission fee and to collect from the purchaser or person paying the admission fee the amount
required to be added to the sale or admission price. It shall be unlawful for any person subject
to the tax levied pursuant to this subpart to refund or offer to refund all or any part of
the amount collected or to absorb or advertise directly or indirectly the absorption or refund
of any portion of the tax. (Act 93-705, p. 1349, §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.34.htm - 1K - Match Info - Similar pages

45-26-244.04
Section 45-26-244.04 Addition of tax to sales price or admission fee. Each person engaging
or continuing in a business subject to the tax levied by this subpart, shall add to the sales
price or admission fee and collect from the purchaser or the person paying the admission fee
the amount due by the taxpayer because of the sale or admission. It shall be unlawful for
any person subject to the tax to fail or refuse to add to the sales price or admission fee
and to collect from the purchaser or person paying the admission fee the amount required to
be added to the sale or admission price. It shall be unlawful for any person subject to the
tax levied by this subpart to refund or offer to refund all or any part of the amount collected
or to absorb or advertise directly or indirectly the absorption or refund of any portion of
the tax. (Act 92-508, p. 990, §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-244.04.htm - 1K - Match Info - Similar pages

45-26-244.34
Section 45-26-244.34 Addition of tax to sales price or admission fee. Each person engaging
or continuing in a business subject to the tax levied by this subpart, shall add to the sales
price or admission fee and collect from the purchaser or the person paying the admission fee
the amount due by the taxpayer because of the sale or admission. It shall be unlawful for
any person subject to the tax to fail or refuse to add to the sales price or admission fee
and to collect from the purchaser or person paying the admission fee the amount required to
be added to the sale or admission price. It shall be unlawful for any person subject to the
tax levied by this subpart to refund or offer to refund all or any part of the amount collected
or to absorb or advertise directly or indirectly the absorption or refund of any portion of
the tax. (Act 2000-487, p. 921, §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-244.34.htm - 1K - Match Info - Similar pages

45-27-245.63
Section 45-27-245.63 Addition of tax to sales price. Each person engaging or continuing in
a business subject to the tax levied by this subpart, and each casual sale that is subject
to tax, shall add to the sales price and collect from the purchaser the amount due by the
taxpayer because of such sale or use. It shall be unlawful for any person subjected to the
tax to fail to refuse to add to the sales price and to collect from the purchaser the amount
required to be added to the sale pursuant to this subpart. It shall be unlawful for any person
subjected to the tax levied by this subpart to refund or offer to refund all or any part of
the amount collected or to absorb or advertise directly or indirectly the absorption or refund
of any portion of the tax. (Act 2017-272, §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-27-245.63.htm - 1K - 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

45-4-244.44
Section 45-4-244.44 Addition of tax to sales price. Each person engaging or continuing in a
business subject to the tax levied by this subpart shall add to the sales price and collect
from the purchaser the amount due by the taxpayer because of the sale or use. It shall be
unlawful for any person subjected to the tax to fail or to refuse to add to the sales price
and to collect from the purchaser the amount required to be added to the sale pursuant to
this subpart. It shall be unlawful for any person subjected to the tax levied by this subpart
to refund or offer to refund all or any part of the amount collected or to absorb or advertise
directly or indirectly the absorption or refund of any portion of the tax. (Act 2019-332,
§5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-4-244.44.htm - 1K - Match Info - Similar pages

45-41-244.24
Section 45-41-244.24 Addition of tax to sales price or admission fee. Each person engaging
or continuing within that part of Lee County outside the corporate limits of the Cities of
Auburn, Opelika, and Phenix City in a business subject to the taxes levied in Section 45-41-244.20
shall add to the sales price or admission fee and collect from the purchaser or the person
paying the admission fee the amount due by the taxpayer on account of the taxes; and every
registered seller shall likewise add to the sales price and collect from the purchaser the
amount of any tax which the registered seller is required to collect. It shall be unlawful
for any person subject to the tax levied to fail or refuse to add to the sales price or admission
fee and to collect from the purchaser or person paying the admission fee the amount herein
required to be so added to the sales or admission price and collected from the purchaser,
and it shall likewise be unlawful for any person subject to the tax to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.24.htm - 1K - Match Info - Similar pages

45-43-246.64
Section 45-43-246.64 Addition of tax to sales price or admission fee. Each person engaging
or continuing in a business subject to the tax levied by this subpart, shall add to the sales
price or admission fee and collect from the purchaser or the person paying the admission fee
the amount due by the taxpayer because of the sale or admission. It shall be unlawful for
any person subject to the tax to fail or refuse to add to the sales price or admission fee
and to collect from the purchaser or person paying the admission fee the amount required to
be added to the sale or admission price. It shall be unlawful for any person subject to the
tax levied by this subpart to refund or offer to refund all or any part of the amount collected
or to absorb or advertise directly or indirectly the absorption or refund of any portion of
the tax. (Act 97-551, p. 971, § 5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.64.htm - 1K - Match Info - Similar pages

45-43-246.84
Section 45-43-246.84 Addition of tax to sales price or admission fee. Each person engaging
or continuing in a business subject to the tax levied pursuant to this subpart shall add to
the sales price or admission fee and collect from the purchaser or the person paying the admission
fee the amount due by the taxpayer because of the sale or admission. It shall be unlawful
for any person subject to the tax to fail or refuse to add to the sales price or admission
fee and to collect from the purchaser or person paying the admission fee the amount required
to be added to the sale or admission price. It shall be unlawful for any person subject to
the tax levied pursuant to this subpart to refund or offer to refund all or any part of the
amount collected or to absorb or advertise directly or indirectly the absorption or refund
of any portion of the tax. (Act 2003-143, p. 445, § 5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.84.htm - 1K - Match Info - Similar pages