28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary
thereto or substituted therefor, and municipal and county licenses, there is hereby levied
a privilege or excise tax on every person licensed under the provisions of Chapter 3A who
sells, stores, or receives for the purpose of distribution, to any person, firm, corporation,
club, or association within the State of Alabama any beer. The tax levied hereby shall be
measured by and graduated in accordance with the volume of sales by such person of beer, and
shall be an amount equal to one and six hundred twenty-five thousands cents (1.625 cents)
for each four fluid ounces or fractional part thereof. (b) Collection. The tax levied...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-190.htm - 43K - Match Info - Similar pages

45-25-242.05
Section 45-25-242.05 Violations. If any distributor, storer, or retail dealer of gasoline
in the county shall fail to make the reports or any of them as required in this subpart or
shall fail to comply with any regulation adopted for the collection of the tax by the governing
body of the county, within the time required for making such reports, or shall fail to pay
the tax imposed within the time fixed for the payment thereof, the distributor, storer, or
retail dealer shall be guilty of a misdemeanor, and upon conviction thereof shall be fined
not less than fifty dollars ($50) nor more than three hundred dollars ($300) for each offense.
(Acts 1959, No. 418, p. 1107, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-25-242.05.htm - 990 bytes - Match Info - Similar pages

45-25-242.45
Section 45-25-242.45 Violations. If any distributor, storer, or retail dealer of gasoline
in the county shall fail to make the reports or any of them as required in this subpart or
shall fail to comply with any regulation adopted for the collection of the tax by the governing
body of the county, within the time required for making such reports, or shall fail to pay
the tax imposed within the time fixed for the payment thereof, the distributor, storer, or
retail dealer shall be guilty of a misdemeanor, and upon conviction thereof shall be fined
not less than fifty dollars ($50) nor more than three hundred dollars ($300) for each offense.
(Acts 1975, No. 1026, p. 2056, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-25-242.45.htm - 992 bytes - Match Info - Similar pages

45-32-244.05
Section 45-32-244.05 Violations. If any distributor, storer, or retail dealer of gasoline
or motor fuel in the county shall fail to make the reports or any of them as required in this
part or shall fail to comply with any regulation adopted for the collection of the tax by
the county commission, within the time required for making such reports, or shall fail to
pay the tax imposed within the time fixed for the payment thereof, the distributor, storer,
or retail dealer shall be guilty of a Class C misdemeanor, and upon conviction thereof shall
be punished for each offense as otherwise provided by law. (Act 89-195, p. 242, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-32-244.05.htm - 944 bytes - Match Info - Similar pages

45-36-243.05
Section 45-36-243.05 Violations. If any distributor, storer, or retail dealer of gasoline
or motor fuel, as herein defined, in such county shall fail to make the reports of any of
them as required in this part or shall fail to comply with any regulation adopted for the
collection of the tax by the county commission of such county, within the time required for
making such reports, or shall fail to pay the tax imposed within the time fixed for the payment
thereof, the distributor, storer, or retail dealer upon conviction thereof shall pay a civil
fine of not more than five hundred dollars ($500) for each offense. (Act 88-291, p. 444, §6.)...

alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36-243.05.htm - 955 bytes - Match Info - Similar pages

45-44-242.06
Section 45-44-242.06 Violations. If any distributor, retail dealer, or storer of gasoline
or motor fuel fails to make the reports, fails to comply with any regulation adopted for the
collection of the tax by the county commission within the time required for making the reports,
or fails to pay the tax imposed within the time established for the payment, the distributor,
retail dealer, or storer shall be guilty of a Class C misdemeanor, and, upon conviction thereof,
shall be punished as provided by law. (Act 2015-414, p. 1250, § 7; Act 2015-449, p. 1451,
§ 7.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-242.06.htm - 882 bytes - Match Info - Similar pages

45-14-242.05
Section 45-14-242.05 Failure to report; delinquency. If any distributor, storer, or
retail dealer fails to make monthly reports or fails to pay any tax imposed pursuant to this
part, the tax shall be delinquent and there shall be added to the amount of the tax a penalty
of 25 percent, and if in the opinion of the county commission a good and sufficient cause
or reason is shown for the delinquency, the penalty may be remitted. The county commission
may make returns for delinquent taxpayers upon the information reasonably obtained and add
the penalty prescribed by this part. If any person shall be delinquent in the payment of any
tax imposed pursuant to this part, the county commission shall issue execution for the collection
of the tax, directed to the county sheriff, who shall proceed to collect the tax in the manner
now provided by law for the collection of delinquent taxes by the county tax collector and
make return of the execution to the county commission. The tax and the penalties...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-14-242.05.htm - 1K - Match Info - Similar pages

45-2-244.037
Section 45-2-244.037 Delinquency. If any distributor, storer, or retail dealer in gasoline
or motor fuel shall fail to make monthly reports or shall fail to pay the tax imposed under
authority of this subpart, the tax shall be deemed delinquent within the meaning of this subpart
and there shall be added to the amount of his or her tax a penalty of 25 percent, provided,
if in the opinion of the County Commission of Baldwin County a good and sufficient cause or
reason is shown for such delinquency, the penalty may be rescinded. The Baldwin County Commission
shall be authorized and empowered to make returns for delinquent taxpayers upon such information
as it may reasonably obtain and add to that the penalty as prescribed by this subpart. If
any person shall be delinquent in the payment of any tax imposed pursuant to the provisions
of this subpart, the County Commission of Baldwin County shall issue execution for the collection
of the same, directed to the Baldwin County Sheriff, who...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.037.htm - 1K - Match Info - Similar pages

45-17-90.47
Section 45-17-90.47 Penalty for delinquency. If any distributor, storer, or retail dealer
in gasoline or motor fuel shall fail to make monthly reports or shall fail to pay the tax
imposed under authority of this subpart, the tax shall be deemed delinquent within the meaning
of this subpart and there shall be added to the amount of the tax a penalty of 25 percent,
provided, if in the opinion of the County Commission of Colbert County a good and sufficient
cause or reason is shown for such delinquency, the penalty may be rescinded. The Colbert County
Commission shall be authorized and empowered to make returns for delinquent taxpayers upon
such information as it may reasonably obtain and add to that the penalty as prescribed by
this subpart. If any person shall be delinquent in the payment of any tax imposed pursuant
to the provisions of this subpart, the County Commission of Colbert County shall issue execution
for the collection of the same, directed to the Colbert County Sheriff, who...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-90.47.htm - 1K - Match Info - Similar pages

45-39-92.47
Section 45-39-92.47 Penalty for delinquency. If any distributor, storer, or retail dealer
in gasoline or motor fuel shall fail to make monthly reports or shall fail to pay the tax
imposed under authority of this subpart, the tax shall be deemed delinquent within the meaning
of this subpart and there shall be added to the amount of his or her tax a penalty of 25 percent,
provided, if in the opinion of the County Commission of Lauderdale County a good and sufficient
cause or reason is shown for such delinquency, the penalty may be rescinded. The Lauderdale
County Commission shall be authorized and empowered to make returns for delinquent taxpayers
upon such information as it may reasonably obtain and add to that the penalty as prescribed
by this subpart. If any person shall be delinquent in the payment of any tax imposed pursuant
to this subpart, the County Commission of Lauderdale County shall issue execution for the
collection of the same, directed to the Lauderdale County Sheriff, who...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-92.47.htm - 1K - Match Info - Similar pages