45-6-241.40
Section 45-6-241.40 Imposition of tobacco tax; stamps; disposition of funds; rules and regulations.
(a)(1) The Bullock County Commission is hereby authorized to impose upon every person, firm,
or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco or certain
tobacco products in Bullock County a county privilege, license, or excise tax in the following
amounts: a. Five cents ($.05) for each package of cigarettes, made of tobacco or any substitute
therefor. b. Five cents ($.05) for each package of cigars or cigarellos, such as Winchester,
which are similar to, and which are packaged like, cigarettes. c. Three cents ($.03) for each
cigar, cheroot, or stogie of any description made of tobacco or any substitute therefor which
are not similar to, nor packaged like, cigarettes as provided for in paragraph b. d. Three
cents ($.03) for each sack, can, package, or other container of smoking tobacco, including
granulated, plug, cut, crimp cut, ready rubbed, and other...
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45-8-242
Section 45-8-242 Levy of tax; advisory referendum; collection of tax; disposition of funds.
(a) This section shall only apply to Calhoun County. (b) As used in this section, state sales
and use tax means the tax imposed by the state sales and use tax statutes, including, but
not limited to, Sections 40-23-1, 40-23-2, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63.
(c)(1) The County Commission of Calhoun County may levy in the police jurisdictions of the
incorporated municipalities in the county and in the unincorporated areas of the county, in
addition to all other taxes a sales and use tax, parallel to the state sales and use tax,
of up to two percent of the gross sales, gross receipts, or the fair and reasonable market
value of tangible personal property, as appropriate, except where a different rate is provided
herein. Notwithstanding any other part or provision of this section, no additional tax levied
by this section shall be levied or collected on the sale, storage, use, or...
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45-14-244.02
Section 45-14-244.02 Collection of tax; stamps. It shall be unlawful for any dealer, storer,
or distributor engaged in or continuing in the business in Clay 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 to Clay County on account of the tax herein provided, to refund or offer to refund all
or any part of the amount collected or absorbed, 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 ($500). Each act in violation of this section shall
constitute a separate offense. (1) The State Department of Revenue may collect all taxes levied
pursuant to this part at the same time and in the same manner as state sales and use taxes
are collected. (2) The tax levied herein shall be paid by affixing...
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45-15-242
Section 45-15-242 Sale of fireworks. (a) The County Commission of Cleburne County is hereby
authorized to levy and collect a local county tax on the sale of fireworks in Cleburne County
in an amount not to exceed eight cents ($.08) per one dollar ($1) of gross sales. The net
proceeds of the first two cents ($.02) per one dollar ($1) gross sales of any such tax levied
and collected shall be distributed equally among the volunteer fire departments located in
the county. The remaining net proceeds shall be paid to the county general fund. (b) The local
sales tax on fireworks herein authorized, if levied, shall be collected in the same manner
as the state sales tax is collected in Cleburne County and shall be collected by the judge
of probate. (Act 90-429, p. 592, §§1, 2.)...
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45-35-244.05
Section 45-35-244.05 Collection of sales taxes and use taxes. (a) The sales taxes levied in
Section 45-35-244.01 shall be paid to and collected by the Houston County Commission or its
designee, and the use taxes levied in Section 45-35-244.03 shall be paid to and collected
by the Houston County Commission or its designee. The taxes levied by this subpart shall constitute
a debt due Houston County and may be collected by civil suit, in addition to all other methods
provided by law and in this subpart. The taxes, together with interest and penalties with
respect thereto, shall constitute and be secured by a lien upon the property of any person
from whom the taxes are due or who is required to collect the taxes. (b) All provisions of
the state sales tax statutes and state use tax statutes with respect to the payment, assessment,
and collection of the state sales tax and state use tax, making of reports, and keeping and
preserving of records with respect thereto, penalties for failure to...
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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...
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45-29-243.02
Section 45-29-243.02 Enforcement. It shall be the duty of the county commission of Fayette
County to enforce this part upon its imposing the tax thereunder, and it shall have the right
itself, or its members or its agents, to examine the books, reports, and accounts of every
dealer, storer, or distributor engaged in the business for which the tax is hereby levied
and to make any and all rules and regulations necessary and proper for the collection of such
tax. Provided, however, upon resolution of the Fayette County Commission, the State Department
of Revenue is hereby authorized and directed to collect all taxes now or hereafter levied
by the county under this part. The tax hereby levied shall be paid by affixing stamps as is
required for the payment of the tax imposed by Section 40-25-1 through Section 40-25-28. The
State Department of Revenue, if requested by resolution of the Fayette County Commission,
to collect all county privilege licenses or taxes specified in Section...
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45-30-245.32
Section 45-30-245.32 Enforcement. It shall be the duty of the County Commission of Franklin
County to enforce this subpart upon its imposing the tax thereunder, and it shall have the
right itself, or its members or its agents, to examine the books, reports, and accounts of
every dealer, storer, or distributor engaged in the business for which the tax is hereby levied
and to make any and all rules and regulations necessary and proper for the collection of such
tax. Provided, however, upon resolution of the Franklin County Commission, the State Department
of Revenue is hereby authorized and directed to collect all taxes now or hereafter levied
by the county under this subpart. The tax hereby levied shall be paid by affixing stamps as
is required for the payment of the tax imposed by Section 40-25-1 through Section 40-25-28.
The State Department of Revenue, if requested by resolution of the Franklin County Commission,
to collect all county privilege licenses or taxes specified in Section...
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45-33-242.03
Section 45-33-242.03 Rules and regulations. The State Department of Revenue, if directed and
authorized by resolution of the Hale County Commission to collect and administer the county
privilege, license, or excise tax herein levied, for as long as directed by the county commission,
is hereby authorized to promulgate and enforce rules and regulations to effectuate the purposes
of this subpart. All such rules and regulations duly promulgated shall have the force and
effect of law. (Act 91-783, p. 170, §4.)...
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45-43-247.01
Section 45-43-247.01 Tax to be added to sales price of tobacco products. Upon adoption by the
Lowndes County Commission, every person, firm, corporation, club, or association that sells
or stores or receives for the purpose of distribution in Lowndes County any cigarettes, cigars,
snuff, smoking tobacco, and like tobacco products shall add the amount of the license or privilege
tax levied and assessed herein to the price of the cigarettes, cigars, snuff, smoking tobacco
and like tobacco products, it being the purpose and intent of this provision that the tax
levied is, in fact, a levy on the consumer with the person, firm, corporation, club, or association,
who sells or stores or receives for the purpose of distributing the cigarettes, cigars, snuff,
smoking tobacco and like tobacco products, acting merely as agent for the collection of the
tax. The dealer, storer, or distributor shall state the amount of the tax separately from
the price of the cigarettes, cigars, snuff, smoking...
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