45-17-243.03
Section 45-17-243.03 Sales tax to be added to sales price. Each person engaging or continuing
within the county in a business subject to the sales tax authorized to be levied in Section
45-17-243.01 shall add to the sales price and collect from the purchaser the amount due by
the taxpayer on account of the tax. It shall be unlawful for any person subject to the sales
tax authorized to be levied in Section 45-17-243.01 to fail or refuse to add to the sales
price and to collect from the purchaser the amount herein required to be so added to the sales
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 2007-351, p. 617, §4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-243.03.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

45-11-246.03
Section 45-11-246.03 Addition of tax to sales price. Each person engaging or continuing in
a business subject to the taxes levied by this part 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 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
part. It shall be unlawful for any person subjected to the taxes levied by this part 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 taxes. (Act 2019-170, §5.)...

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45-18-244.02
Section 45-18-244.02 Collection of tax; stamps. It shall be unlawful for any dealer, storer,
or distributor engaged in or continuing in the business in Conecuh 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 Conecuh County Tax Collector shall collect all taxes levied
pursuant to this part at the same time and in the same manner as state...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-18-244.02.htm - 2K - Match Info - Similar pages

45-14-244.02
Section 45-14-244.02 Collection of tax; stamps. It shall be unlawful for any dealer, storer,
or distributor engaged in or continuing in the business in Clay 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 to Clay County on account of the tax herein provided, to refund or offer to refund all
or any part of the amount collected or absorbed, 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 may collect all taxes levied
pursuant to this part at the same time and in the same manner as state sales and use taxes
are collected. (2) The tax levied herein shall be paid by affixing...
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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...
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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.)...
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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.)...
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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