45-30-245.30
Section 45-30-245.30 Levy of tax. (a) In addition to the tax levied by subpart 1, there
is hereby imposed upon every person, firm, or corporation who sells, stores, delivers, uses,
or otherwise consumes tobacco or certain tobacco products in Franklin County a county privilege,
license, or excise tax up to the following amounts: (1) Four cents ($0.04) for each package
of cigarettes, made of tobacco or any substitute therefor. (2) Four cents ($0.04) for each
package of 20 little cigars made of tobacco or any substitute therefor. (3) Four cents ($0.04)
for each cigar of any description other than those described in subdivision (2) made of tobacco
or any substitute therefor. (4) Four cents ($0.04) for each sack, can, package, or other container
of smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed, and other kinds
and forms of tobacco which is prepared in such manner as to be suitable for smoking in a pipe
or cigarette. (5) Four cents ($0.04) for each sack, plug,...
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45-49-249.53
Section 45-49-249.53 Tax to be added to sales price of tobacco products. In Mobile County,
every person, firm, corporation, club, or association that sells, stores, or receives for
distribution or sale any cigarettes, cigars, cheroots, stogies, smoking tobacco, chewing tobacco,
snuff, or any substitute thereof, as defined in Section 40-25-1, shall add the amount
of the license or privilege tax levied and assessed to the price of the product. The dealer,
storer, or distributor shall state the amount of the tax separately from the price of the
tobacco product. (Act 2019-150, §5.)...
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45-19-244.01
Section 45-19-244.01 Levy of tax; mining fee. (a)(1) There is levied, in addition to
all other taxes imposed by law, an excise and privilege tax on every person severing earthen
materials except graphite within Coosa County. The tax shall be paid to the Department of
Revenue at the rate of twenty-five cents ($.25) per ton by every producer who severs the product
within Coosa County. (2) There is levied, in addition to all other taxes imposed by law, an
excise and privilege tax on every person severing graphite within Coosa County. The graphite
tax shall be paid to the department at the rate of five dollars ($5) per ton by every producer
who severs graphite within Coosa County. (b) In addition to the tax levied in subsection (a),
the county commission may assess a mining fee as it deems necessary on producers who mine
minerals other than earthen material from the soil in Coosa County. If the county commission
does assess such a fee at a county commission meeting, it shall advertise the...
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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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45-3-244.32
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...
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45-17-242.02
Section 45-17-242.02 Use of stamps for payment. The tax herein authorized, when levied
in accordance with the provisions of this part, shall be paid through the use of stamps, bearing
the words "Colbert County Public Hospital Tax." Stamps in denominations to the amount
of the tax shall be affixed to the box or other container from or in which the tobacco products
taxed are normally sold at retail, and shall be affixed in such manner that their removal
will require continued application of water or steam; and in case of cigars, chewing tobacco,
and like tobacco products, where sales are made from the original box or container, the stamps
must be affixed to the box or container in such a way that such stamps shall be torn or mutilated
when such containers or boxes are opened for the sale of the tobacco products enclosed therein.
In the case of cigarettes, snuff, smoking tobacco, and like tobacco products, sold at retail
in any sack, can, bottle, or other such package or container, the...
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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...
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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...
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22-15A-3
Section 22-15A-3 Definitions. As used in this chapter, the following words and phrases
shall have the following meanings: (1) BAR AND LOUNGE. Any establishment which is primarily
devoted to the serving of alcoholic beverages for consumption by patrons on the premises and
in which the serving of food is only incidental to the consumption of beverages. Although
a restaurant may contain a bar, the term "bar" shall not include the restaurant
dining area. (2) CHILD CARE FACILITY. Any facility caring for children. (3) DEPARTMENT. The
Alabama Department of Public Health. (4) EMPLOYER. Any person, partnership, association, corporation,
or nonprofit entity that employs five or more persons, including the legislative, executive,
and judicial branches of state government; and any county, city, town, or village or any other
political subdivision of the state; any public authority, commission, agency, or public benefit
corporation; or any other separate corporate instrumentality or unit of state or...
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45-17-242.05
Section 45-17-242.05 Payment of tax; records; inspections; seizure and sale of contraband;
appraisal; return of confiscated property; re-use of stamps or refill of packages. (a) After
the tax herein authorized has been levied in accordance with the provisions of this part,
no person, firm, or corporation shall sell, store, or distribute tobacco or tobacco products,
which are subject to such tax, without complying with the provisions of this part and the
rules and regulations promulgated and adopted by the county governing body pursuant thereto,
and paying any and all tax which such person, firm, or corporation may be liable under this
part. Every person, firm, or corporation selling, storing, or distributing in Colbert County
any tobacco or tobacco products shall keep such books, documents, papers, and other such records
as will enable the county governing body, or an authorized employee thereof, to determine
the amount of the tax due the county under this part, and such records shall...
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