45-20-242.55
Section 45-20-242.55 Addition of tax to sales price or admission fee. Each person engaging
or continuing within Covington County in a business subject to the taxes levied pursuant to
Section 45-20-242.51 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 such 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 refund or offer to
refund all or any part of the amount so collected or to absorb...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-242.55.htm - 1K - Match Info - Similar pages

45-27-245
Section 45-27-245 Levy and collection of taxes on gross sales or gross receipts. Subject to
the provisions of Section 45-27-245.06, there is hereby levied, in addition to all other taxes
of every kind now imposed by law, and shall be collected as herein provided, a privilege or
license tax against the person on account of the business activities and in the amount to
be determined by the application of rates against gross sales, or gross receipts, as the case
may be, as follows: (1) Upon every person, firm, or corporation (including the State of Alabama,
the University of Alabama, Auburn University, and all other institutions of higher learning
in the state, whether such institutions be denominational, state, county, or municipal institutions,
and any association or other agency or instrumentality of such institutions) engaged or continuing
within Escambia County in the business of selling at retail any tangible personal property
whatsoever, including merchandise and commodities of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-27-245.htm - 7K - Match Info - Similar pages

45-33-242.32
Section 45-33-242.32 Violations; collection; tobacco stamps; rules and regulations. It shall
be unlawful for any dealer, storer, or distributor engaged in or continuing in the business
in Hale County for which the tax is levied to fail or continuing in the business in Hale 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 Hale County Tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-33-242.32.htm - 2K - Match Info - Similar pages

45-43-246.05
Section 45-43-246.05 Addition of tax to sales price or admission fee. Each person engaging
or continuing within Lowndes County in a business subject to the taxes levied pursuant to
Section 45-43-246.01 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 such 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 refund or offer to
refund all or any part of the amount so collected or to absorb...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.05.htm - 1K - Match Info - Similar pages

45-46-243.02
Section 45-46-243.02 Violations; 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 Marengo 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 Marengo County
Revenue Commissioner shall collect all taxes levied pursuant to this...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-46-243.02.htm - 2K - Match Info - Similar pages

28-7-16
Section 28-7-16 Tax on sale of table wine; disposition of proceeds. (a) Levy. There is hereby
levied in addition to the license taxes provided for by this chapter and municipal and county
license taxes and in addition to any marked-up price made by the board on wine sold by the
board a privilege or excise tax measured by and graduated in accordance with the volume of
sales of table wine containing not more than sixteen and one-half percent alcohol by volume
and shall be an amount equal to forty-five cents ($.45) per liter of table wine containing
not more than sixteen and one-half percent alcohol by volume sold to the wholesale licensee
or board, to be collected from the purchaser by the board or by a licensed retailer. (b) Collection,
Monthly Return, Remittance, Right to Examine Books and Records. (1) The tax levied by subsection
(a) shall be added to the sales price of all table wine containing not more than sixteen and
one-half percent alcohol by volume sold and shall be collected...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-7-16.htm - 10K - Match Info - Similar pages

40-12-128
Section 40-12-128 Mining of iron ore - Levy and amount of tax; limitation of actions. Every
person engaged in the business of mining iron ore or operating an iron ore mine in the State
of Alabama shall pay to the State of Alabama a license or privilege tax by the twentieth of
each month for the privilege of operating said iron ore mine during the current month in which
such payment is due an amount equal to $.03 per ton, of 2,240 pounds, on all iron ore mined
during the last preceding month in which said mine was operated according to the run of the
mine, whether such mine is an open mine or an underground mine, but no such tax shall be paid
to any county in this state. Railroad weights shall govern where said iron ore is loaded on
railroad cars in determining the amount of iron ore mined. In order that the industrial development
of the state may be best preserved and promoted and in order that any deleterious effect of
the tax levied in this section may be minimized, the Department of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-128.htm - 1K - Match Info - Similar pages

40-20-2
Section 40-20-2 Levy and amount of tax upon business of producing or severing oil or gas from
soil, etc., generally. (a)(1) There is hereby levied, to be collected hereafter, as herein
provided, annual privilege taxes upon every person engaging or continuing to engage within
the State of Alabama in the business of producing or severing oil or gas, as defined herein,
from the soil or the waters, or from beneath the soil or the waters, of the state for sale,
transport, storage, profit, or for use. The amount of such tax shall be measured at the rate
of eight percent of the gross value of the oil or gas at the point of production except as
provided in subsequent subdivisions of this subsection. Provided, however, that the tax on
offshore production, produced from depths greater than 8,000 feet below mean sea level, shall
not be computed as a percentage of gross value at the point of production, as provided in
this article, but shall be computed as a percentage of gross proceeds, as...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-20-2.htm - 8K - Match Info - Similar pages

45-11-244.04
Section 45-11-244.04 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
45-11-244.02 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 45-11-244.02 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 2014-422, p. 1539, §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-244.04.htm - 1K - Match Info - Similar pages

45-11-245.04
Section 45-11-245.04 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
45-11-245.02 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 45-11-245.02 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 2019-92, §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-245.04.htm - 1K - Match Info - Similar pages