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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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45-33-242.32
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
45-4-244.20
Section 45-4-244.20 County sales tax to parallel state tax; exemptions; collection and disposition
of funds; enforcement. (a) All words, terms, and phrases that are defined in Article 1 of
Chapter 23 of Title 40 shall, where used in this section have the meanings respectively ascribed
to them in Article 1 except where the context herein clearly indicates a different meaning.
In addition, the following words, terms, and phrases where used in this section shall have
the following respective meanings except where the context clearly indicates a different meaning:
(1) STATE SALES TAX STATUTES. Article 1 of Chapter 23 of Title 40, which levies a retail sales
tax for state purposes, and includes all statutes, heretofore enacted, which expressly set
forth any exemptions from the computation of the tax levied in Article 1 and all other statutes
heretofore enacted which expressly apply to, or purport to affect, the administration of Article
1 and the incidence and collection of the tax imposed...
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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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11-51-183
Section 11-51-183 Certification and disposition of taxes; charge for collection and administration;
redistribution of over-charges; warrant; fees. (a) The Commissioner of Revenue shall deposit
into the State Treasury all municipal taxes collected by the department under this division;
and, on a bi-weekly basis, the commissioner shall certify to the Comptroller the amount of
taxes collected under the provisions of this division for the approximate two-week period
immediately preceding the certification and the amount to be distributed to each municipality,
less collection and administration charges deducted, which shall be paid to the treasurer
or other custodian of funds of the municipality within three days after certification thereof.
(b) The Department of Revenue shall charge each municipality its actual cost for collecting
and administering the municipal license taxes. Notwithstanding the previous sentence, the
charge shall not exceed two percent of the amount collected for that...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-183.htm - 3K - Match Info - Similar pages
40-12-22
Section 40-12-22 Disposition of moneys by probate judge. Within 20 days after the end of each
month, the probate judge must remit to the State Treasurer at the expense of the state all
money received by him for licenses belonging to the state and pay to the county treasurer
all the money received by him for licenses belonging to the county, and within the same time
the probate judge shall forward to the Comptroller and to the Department of Revenue each certified
list of all licenses issued by him, stating thereon for what business issued, amount collected
for each license, from whom collected, and the date of such collection; and, if no licenses
have been issued, he shall report that fact; provided, that for the months of October, November,
and December of each calendar year, the probate judge shall be granted an additional period
of 10 days in which to make the remittances and certification of lists above specified and
for such months shall be required to make such remittances and...
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45-2-141
Section 45-2-141 Protection of forests; costs. (a) The County Commission of Baldwin County
is authorized, when the need exists, to provide for the protection of forests from fire, insects,
disease, beavers, and other pests in Baldwin County by participating in the Alabama Forestry
Commission's forest protection program in the manner hereinafter specified. (b)(1) After the
Baldwin County Commission has determined that such a need does exist in Baldwin County, the
county commission may, in the manner hereinafter specified, provide for a finance charge to
be paid by the owners of forest lands located in Baldwin County for the use of the land for
timber growing purposes amounting to the whole or any part of the cost of such forest protection
program, but not in excess of ten cents ($.10) per acre, provided such finance charge is not
greater than the benefit accruing to such forest lands due to availability of such forest
protection as specified in subsection (a). (2) "Forest lands" as used...
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45-42-160
Section 45-42-160 Participation in acreage protection program. (a) The County Commission of
Limestone County is authorized, when the need exists, to provide protection for the forestlands
and other acreage protected by the Alabama Forestry Commission in Limestone County by participating
in the Alabama Forestry Commission's acreage protection program in the manner hereinafter
specified. (b)(1) After the Limestone County Commission has determined that such a need does
exist in Limestone County, the county commission may, in the manner hereinafter specified,
provide for a financial charge to be paid by the owners of forestlands and other acreage protected
by the Alabama Forestry Commission in Limestone County for the use of the land for timber
growing purposes and the protected acreage therein, amounting to the whole or any part of
the cost of such forest protection program, but not in excess of ten cents ($.10) per acre,
provided such financial charge is not greater than the benefit...
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45-43-242
Section 45-43-242 Sale, distribution, or delivery of malt or brewed beverages to retailers.
(a) The Lowndes County Commission is hereby authorized to levy a privilege or license tax
on all persons, firms, and corporations, selling, distributing, or delivering to retailers
in Lowndes County, any malt or brewed beverages including beer, lager beer, ale, porter, or
similar fermented malt liquor containing one-half of one percent or more of alcohol by volume,
which tax shall be in an amount equal to one cent ($.01) on each 12 fluid ounces or fractional
part thereof, sold or distributed within the county, including that sold or distributed within
all municipalities located in the county. Such tax shall be in addition to all other taxes
heretofore levied on the sale and distribution of such beverages in the county. (b) Any privilege
or license tax levied by this section shall be collected by or under the supervision of the
County Commission of Lowndes County. The commission shall provide...
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45-47-140
Section 45-47-140 Forest fire protection. (a) The County Commission of Marion County is authorized,
when the need exists, to provide protection against forest fires in Marion County by participating
in the Alabama Forestry Commission's fire protection program in the manner hereinafter specified.
(b)(1) After the Marion County Commission has determined that such a need does exist in Marion
County, the county commission, in the manner hereinafter specified, may provide for a finance
charge to be paid by the owners of forest lands located in Marion County for the use of the
land for timber growing purposes amounting to the whole or any part of the cost of such fire
protection program, but not in excess of ten cents ($.10) per acre, provided such finance
charge is not greater than the benefit accruing to such forest lands due to availability of
such fire protection. (2) Forest lands, as used in this section, shall mean any land which
supports a forest growth or which is being used or...
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