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40-23-26
Section 40-23-26 Tax to be added to purchase price; refund unlawful; tax a direct tax on retail
consumer. (a) Every person, firm, corporation, association or copartnership engaged in or
continuing within this state in the business for which a license or privilege tax is required
by this division shall add to the sales price and collect from the purchaser on all sales
upon the gross receipts or gross proceeds of which there is levied by this division a sales
tax at the rate of four percent, $.04 tax for each whole dollar of sales price; provided,
that on that part of the sales price which is a fractional part of a dollar, in addition to
whole dollars, and on sales of less than a dollar there shall be collected in addition to
the tax collected on whole dollars, no tax on $.01 to and including $.10 of sales price, $.01
tax on $.11 to and including $.30 of sales price, $.02 tax on $.31 to and including $.54 of
sales price, $.03 tax on $.55 to and including $.73 of sales price, and $.04 tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-26.htm - 3K - Match Info - Similar pages
45-32-247
Section 45-32-247 Levy of tax. (a)(1) The Greene 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 Greene County a county privilege, license,
or excise tax up to the following amounts: a. Five cents ($0.05) for each package of cigarettes,
made of tobacco or any substitute therefor. b. Five cents ($0.05) for each cigar of any description
made of tobacco or any substitute therefor. c. Five cents ($0.05) 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. d. Five cents ($0.05) for each sack, plug, package, or other
container of chewing tobacco, which tobacco is prepared in such manner as to be suitable for
chewing only and not suitable for smoking as described in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-32-247.htm - 5K - Match Info - Similar pages
28-3-11
Section 28-3-11 Invoices and receipts to be maintained by persons, firms, etc., selling or
shipping goods, merchandise, etc., to persons, firms, etc., in another state or to federal
government for army, navy or marine purposes; exemption from taxation goods purchased from
Alcoholic Beverage Control Board for export to another country. (a) Where goods, wares, or
merchandise enumerated in this chapter are sold or shipped to any person, firm, corporation,
or association of persons in another state, the seller or shipper in this state shall make
and preserve for three years a duplicate invoice bill, giving the name of the person, firm,
corporation, or association of persons to whom shipped, delivered, or sold, the date of sale
or shipment, and the quantity of the merchandise sold or shipped. The seller in this state
shall have on file a freight, express, or postal receipt for the merchandise showing that
the merchandise was turned over to a common carrier engaged in interstate commerce. If...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-11.htm - 4K - Match Info - Similar pages
45-37-40.04
Section 45-37-40.04 License - Application; hearings; appeals; fees. (a) Every applicant for
a barbers license, apprentice barbers license, barber teacher license, scalp specialist license,
or a license to operate a barber shop or barbers college, or other like business, shall apply
therefor in writing on blanks prepared or furnished by the barbers commission. It shall be
accompanied by the recommendation of at least two barbers doing business in the county, not
related to the applicant, certifying that the applicant is of good reputation, is qualified
to practice the profession of barbering, and recommending that a license be granted. The application
shall be accompanied by the application fee hereinafter provided, and a certificate of a reputable
doctor certifying that the applicant has no communicable, contagious, or infectious disease.
Should the application not be approved, one-half the fee filed therewith shall be refunded
to the applicant and one-half thereof shall be retained by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-40.04.htm - 8K - Match Info - Similar pages
11-65-2
Section 11-65-2 Definitions. (a) The following words and phrases used in this chapter, and
others evidently intended as the equivalent thereof, shall, unless the context clearly indicates
otherwise, have the following respective meanings: (1) ALABAMA-BRED. When this term is used
with reference to a horse, it means a horse which is registered in the registry designated
and administered by a commission in accordance with such rules concerning domicile and registration
requirements as may be established by such commission and which is either (i) foaled from
a mare domiciled in the state during the 10-year period beginning with January 1, 1991, or
(ii) sired by an Alabama stallion and foaled from a mare domiciled in the state at any time
after the expiration of such 10-year period. (2) ALABAMA STALLION. A stallion which is standing
in the state at the time he is bred to the dam of an Alabama-bred horse, which is registered
with a commission, and which is owned or leased by a resident of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-65-2.htm - 17K - Match Info - Similar pages
45-10-245.01
Section 45-10-245.01 Tax to be added to sales price of tobacco products. Commencing August
1, 1989, there is levied on every person, firm, corporation, club, or association that sells
or stores or receives for the purpose of distribution in Cherokee 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-10-245.01.htm - 2K - Match Info - Similar pages
45-29-243.01
Section 45-29-243.01 Tax to be added to sales price of tobacco products. Upon passage of this
part there is levied on every person, firm, corporation, club, or association that sells or
stores or receives for the purpose of distribution in Fayette 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-29-243.01.htm - 2K - Match Info - Similar pages
28-3-10
Section 28-3-10 Wholesale dealers or distributors to file monthly reports as to orders of alcoholic
beverages purchased by persons, firms, etc., without state. Every wholesale dealer or distributor
shall furnish to the board a monthly report between the first and tenth of each month for
the preceding month of all orders for alcoholic beverages enumerated and defined in this chapter
purchased through said wholesale dealer or distributor from without the state on a drop shipment
and consigned directly to the person, firm, corporation or association of persons ordering
such alcoholic beverages from without this state through such wholesale dealer or distributor.
Any wholesale dealer or distributor who fails or refuses to comply with the provisions of
this section shall be guilty of a misdemeanor and, upon conviction, shall be punished by a
fine of not less than $500.00 nor more than $1,000.00 or imprisonment in the county jail for
a period of six months or both at the discretion of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-10.htm - 1K - Match Info - Similar pages
34-9-18
Section 34-9-18 Grounds for disciplinary action. (a) The board may invoke disciplinary action
as outlined in subsection (b) whenever it shall be established to the satisfaction of the
board, after a hearing as hereinafter provided, that any dentist or dental hygienist has been
guilty of the following: (1) Fraud, deceit, or misrepresentation in obtaining any license,
license certificate, annual registration certificate, money, or other thing of value. (2)
Gross immorality. (3) Is a menace to the public health or to patients or others by reason
of a disease. (4) Is an habitual user of intoxicants or drugs rendering him or her unfit for
the practice of dentistry or dental hygiene. (5) Has been convicted for violation of federal
or state narcotics or barbiturate laws. (6) Is guilty of negligence or gross negligence. a.
For the purposes of this subdivision, negligence is defined as the failure to do what a reasonably
prudent dentist or dental hygienist would have done under the same or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-9-18.htm - 9K - Match Info - Similar pages
37-15-10
Section 37-15-10 Penalties. (a) Any person who violates this chapter, or the rules adopted
under this chapter, shall be subject to a civil penalty as follows: (1) For a first violation,
the violator shall complete a course of training concerning compliance with this chapter or
pay a civil penalty in an amount not to exceed five hundred dollars ($500) per incident, or
both. (2) For a second or subsequent violation within a 12-month period, the violator shall
complete a course of training concerning compliance with this chapter or pay a civil penalty
in an amount not to exceed one thousand dollars ($1000) per incident, or both. (3) For a third
or subsequent violation within a 12-month period, the violator shall complete a course of
training concerning compliance with this chapter and pay a civil penalty in an amount not
to exceed three thousand dollars ($3,000) per incident. (4) Notwithstanding this subsection,
if any violation was the result of gross negligence or willful noncompliance,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/37-15-10.htm - 4K - Match Info - Similar pages
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