45-46-242.03
Section 45-46-242.03 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 95-781, p. 1856, § 5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-46-242.03.htm - 1K - Match Info - Similar pages

45-46-242.23
Section 45-46-242.23 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 2004-287, p. 402, § 5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-46-242.23.htm - 1K - Match Info - Similar pages

45-47-244.25
Section 45-47-244.25 Addition of tax to sales price or admission fee. Each person engaging
or continuing within Marion County in a business subject to the taxes levied in Section
45-47-244.21 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
levied in Section 45-47-244.21; and every registered seller shall likewise add to the
sales price and collect from the purchaser the amount of any tax which such registered seller
is required by Section 45-47-244.24 to collect. It shall be unlawful for any person
subject to the tax levied in Section 45-47-244.21 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 refund
or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-47-244.25.htm - 1K - Match Info - Similar pages

45-10-244.34
Section 45-10-244.34 Sales tax to be added to sales price or admission fee. Each person
engaging or continuing within Cherokee County in a business subject to the tax levied in Section
45-10-244.32, 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 sale
or admission. It shall be unlawful for any person subject to the tax levied to fail or refuse
to add on 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 sale or admission price
and collected from the purchaser, and it shall likewise be unlawful for any person subject
to the tax to refund or offer to refund all or any part of the amount so collected or to absorb
or advertise directly or indirectly the absorption or refund of the tax or any portion thereof.
(Act 85-625, p. 952, §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-10-244.34.htm - 1K - Match Info - Similar pages

45-14-243.04
Section 45-14-243.04 Addition of tax to sales price or admission fee. Each person engaging
or continuing within Clay County in a business subject to the tax levied in Section
45-14-243.02, 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 sale
or admission. 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 sale or admission price
and collected from the purchaser, and it shall likewise be unlawful for any person subject
to the tax to refund or offer to refund all or any part of the amount so collected or to absorb
or advertise directly or indirectly the absorption or refund of the tax or any portion thereof.
(Act 89-298, p. 482, §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-14-243.04.htm - 1K - Match Info - Similar pages

45-2-244.074
Section 45-2-244.074 Addition of tax to sales price or admission fee. Each person engaging
or continuing within Baldwin County in a business subject to the tax levied in Section
45-2-244.072, 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 sale
or admission. It shall be unlawful for any person subject to the tax levied to fail or refuse
to add on 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 sale or admission price
and collected from the purchaser, and it shall likewise be unlawful for any person subject
to the tax to refund or offer to refund all or any part of the amount so collected or to absorb
or advertise directly or indirectly the absorption or refund of the tax or any portion thereof.
(Act 83-532, p. 827, §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.074.htm - 1K - Match Info - Similar pages

45-2-244.104
Section 45-2-244.104 Addition of tax to sales price or admission fee. Each person engaging
or continuing within Baldwin County in a business subject to the tax levied in Section
45-2-244.102, 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 sale
or admission. 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 sale or admission price
and collected from the purchaser, and it shall likewise be unlawful for any person subject
to the tax to refund or offer to refund all or any part of the amount so collected or to absorb
or advertise directly or indirectly the absorption or refund of the tax or any portion thereof.
(Act 80-500, p. 776, §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.104.htm - 1K - Match Info - Similar pages

45-21-241.23
Section 45-21-241.23 Addition of tax to sales price or admission fee. Each person engaging
or continuing within Crenshaw County in a business subject to the tax levied in Section
45-21-241.21, 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 sale
or admission. 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 sale or admission price
and collected from the purchaser, and it shall likewise be unlawful for any person subject
to the tax to refund or offer to refund all or any part of the amount so collected or to absorb
or advertise directly or indirectly the absorption or refund of the tax or any portion thereof.
(Act 89-486, p. 1016, §4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-21-241.23.htm - 1K - Match Info - Similar pages

45-21-242.15
Section 45-21-242.15 Addition of tax to sales price or admission fee. Each person engaging
or continuing within Crenshaw County in a business subject to the tax levied in Section
45-21-242.11 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 sale
or admission. 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 sale or admission price
and collected from the purchaser, and it shall likewise be unlawful for any person subject
to the tax to refund or offer to refund all or any part of the amount so collected or to absorb
or advertise directly or indirectly the absorption or refund of the tax or any portion thereof.
(Act 96-604, p. 947, §16.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-21-242.15.htm - 1K - 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