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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45-2-244.003
Section 45-2-244.003 Payment of tax through use of stamp. The tax herein levied shall be paid
through the use of one stamp as herein provided for. The one stamp shall be used to designate
or represent the county license tax, and municipal license or privilege tax, if any is levied
by a municipality within the county, collected on the sale of each package of cigarettes.
It is intended that this one stamp be used in place of separate stamps for county license
taxes and city or town license or privilege taxes. It is further intended that no city may
impose or affix an additional stamp or stamps. It being the purpose and intent of this subpart
that the tax hereby levied is in fact a levy on the ultimate consumer or user with the wholesaler,
distributor, jobber, or retail dealer acting merely as an agent for the county, and, if appropriate,
the city or town, for the collection and payment of the tax levied by this subpart and any
existing city license or privilege taxes, and the intent...
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45-49-249.03
Section 45-49-249.03 Use of stamps for payment. The tax herein levied shall be paid through
the use of one stamp as herein provided for. The one stamp shall be used to designate or represent
the county license tax, and municipal license or privilege tax, if any is levied by a municipality
within the county, collected on the sale of each package of cigarettes. It is intended that
this one stamp be used in place of separate stamps for county license taxes and city or town
license or privilege taxes. It is further intended that no city may impose or affix an additional
stamp or stamps. It being the purpose and intent of this subpart that the tax hereby levied
is in fact a levy on the ultimate consumer or user with the wholesaler, distributor, jobber,
or retail dealer acting merely as an agent for the county, and, if appropriate, the city or
town, for the collection and payment of the tax levied by this subpart and any existing city
license or privilege taxes, and the intent being that...
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40-12-73
Section 40-12-73 Cigars, cigarettes, cheroots, etc. - Wholesalers. Each wholesale dealer in
cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, snuff, or any substitute
therefor, either or all, shall pay one privilege license tax to the state of $100 and $5 to
each county in which such wholesale dealer does business. The phrase "wholesale dealer"
as used in this section shall include persons, firms, corporations, clubs, or associations
who shall sell or store or offer to sell any one or more of the articles enumerated herein
to retail dealers for the purpose of resale only. The privilege license tax herein levied
shall be in addition to the sales tax as provided in Section 40-25-2. (Acts 1935, No. 194,
p. 256; Code 1940, T. 51, §485.)...
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45-25-243
Section 45-25-243 Lodging tax levied. (a) In DeKalb County, in addition to all other taxes
imposed by law, there is levied a privilege or license tax in the amount herein prescribed
against every person within the county engaging in the business of renting or furnishing a
room or rooms, lodging or accommodations, to a transient in a hotel, motel, inn, condominium,
house, tourist court, or another place in which rooms, lodgings, or accommodations are regularly
furnished to transients for a consideration. The amount of the tax shall be equal to two percent
of the charge for the rooms, lodgings, or accommodations, including the charge for use of
rental or personal property and services furnished in the room or rooms within DeKalb County
and one percent of the charge within the corporate limits of Fort Payne. (b)(l) There are
exempted from the tax levied by this section, and from the computation of the amount of the
tax levied or payable all of the following: Charges for property sold or...
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45-13-242
Section 45-13-242 Additional tax for public school purposes. In Clarke County, Alabama, in
addition to any and all other taxes heretofore levied, the county commission may, by resolution,
impose an additional ad valorem tax in the amount of five mills on each dollar of taxable
property in the county. All proceeds from such levy shall be earmarked as follows: (1) Proceeds
accruing from the first three and one-half mills of such levy shall be used to fund public
schools in the county; and (2) proceeds accruing from the remaining one and one-half mills
of such levy shall be paid into the county general fund. Any additional taxes levied under
authority of this section shall be due for collection beginning October 1, 1985, and shall
be collected at the same time and in the same manner as existing ad valorem taxes are collected.
(Act 84-442, p. 1030, §1.)...
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45-2-244.005
Section 45-2-244.005 Supply and description of stamps. The county commission shall keep on
hand for sale an adequate supply of stamps to be affixed to each package of cigarettes as
required under this subpart. Each such stamp shall have inscribed thereon the words "County
of Baldwin Cigarette Tax," but the words need not be arranged in the foregoing order
and may be abbreviated. Likewise the county commission, shall keep on hand an adequate supply
of forms and other necessary supplies as may be required for the proper enforcement of the
provisions of this subpart, and all necessary forms and supplies other than the stamps herein
mentioned shall be furnished free of charge to each wholesaler and jobber as needed. (Act
80-613, p. 1044, §6.)...
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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...
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45-37-240.40
Section 45-37-240.40 Qualifications; compensation. (a) The elected Jefferson County Tax Assessor
and the elected Jefferson County Assistant Tax Assessor, Bessemer Division, are empowered
to each appoint one person to serve as chief deputy. The appointees shall be residents of
their respective divisions of the county at the time of their appointment and so long as they
hold the positions of chief deputy. (b) Chief deputies shall present documentary proof of
a minimum of five years' experience in cadastre prior to their appointment, and shall hold
certification by the State of Alabama as a tax administrator, or, shall achieve such certification
within three years of appointment. If the Alabama certification as tax administrator should
cease to be available, appointees shall obtain comparable evidence of technical proficiency
as may be required by the appointing authority. (c) Chief deputies shall be compensated at
a rate equal to Jefferson County Merit System Class 30, however, in no...
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45-37-245.01
Section 45-37-245.01 Levy of tax for promotion of Jefferson County as convention, sporting,
and visitors' destination. (a) This section shall apply to Jefferson County. (b) In addition
to all other taxes imposed by law, there is hereby levied a privilege or license tax, in the
amount hereinafter prescribed against every person, organization, or other entity engaging
in the county in the business of renting or furnishing any room or rooms, lodging, or accommodations,
in any hotel, motel, inn, tourist court, or any other place in which rooms, lodgings, or accommodations
are regularly furnished for a consideration. The amount of the taxes levied by this section
shall be equal to one percent of the charge for such rooms, lodgings, or accommodations. The
taxes levied by this section shall become effective on September 1, 1995. (c) All amounts
collected within the County of Jefferson pursuant to this section shall be allocated to the
Greater Birmingham Convention and Visitors Bureau,...
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