45-49-245.01
Section 45-49-245.01 Monthly payment for stamps; return of unsold magazines; invoices. (a)
Each wholesaler that sells magazines that come within the meaning of this section shall pay
to the Tax Collector of Mobile County on a monthly basis fifty cents ($0.50) for each stamp
affixed to a magazine. A wholesaler shall verify their monthly sales by providing the Tax
Collector of Mobile County with a copy of their invoice for each magazine that comes within
the meaning of this section. Each wholesaler shall pay the required fee to the Tax Collector
of Mobile County within 21 days of the receipt of the invoice. Where a publisher reimburses
a wholesaler for unsold copies of magazines that come within the meaning of this section,
the wholesaler shall be allowed credit towards their required payment of fee by providing
the Tax Collector of Mobile County with an invoice or other appropriate proof of reimbursement
by the publisher. Provided, however, that each wholesaler prior to returning any...
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45-49-245
Section 45-49-245 Stamp to be affixed to cover of each magazine containing photographs, etc.,
of uncovered genital organs or female breasts. Each magazine sold at retail in Mobile County
which contains pictures, photographs, or drawings of uncovered female breasts or the uncovered
genital organs of any man or woman shall have a stamp affixed to its cover. The Tax Collector
of Mobile County shall provide each wholesaler of such magazines with a stamp to be affixed
to the magazines, and the wholesaler shall be responsible for affixing the stamp to each magazine
that comes within the meaning of this part. If a magazine that comes within the meaning of
this part is purchased directly from the publisher, then the retailer shall be responsible
for affixing the stamp to each magazine. Magazines purchased directly from the publisher by
a customer through a subscription that is delivered by mail are expressly excluded from this
part. (Act 79-657, p. 1137, §1.)...
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45-49-249.55
Section 45-49-249.55 Reporting requirements. Every wholesale dealer shall furnish to the Mobile
County Tobacco Tax Collector a monthly report, between the 1st and 20th of each month, for
the preceding month, of the sale or delivery of all cigarettes or other tobacco products made
in Mobile County, and of all orders for cigarettes or other tobacco products as enumerated
herein purchased through the wholesale dealer from without Mobile County on a drop shipment,
and consigned direct to the person, firm, corporation, or association of persons ordering
such cigarettes or other tobacco products from without this county through the wholesaler
dealer. Any retail dealer or semijobber of cigarettes or other tobacco products enumerated
herein, purchasing or receiving such commodities from without the county, whether the same
shall have been ordered or purchased through a wholesaler or jobber in this county, or by
drop shipment or otherwise, which the state, county, city, and local tax has not...
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45-49-249.57
Section 45-49-249.57 Duplicate invoices for imported tobacco products. Any retail dealer or
semijobber of tobacco products enumerated and defined in this subpart purchasing or receiving
the commodities from without the state, whether the same shall have been ordered or purchased
through a wholesaler or jobber in this state, or by drop shipment or otherwise, which the
state, county, city, and local tax has not already been paid at wholesale, shall within three
days of receipt of such tobacco products, provide electronically, a true duplicate invoice
of all such purchases or receipts to the Mobile County Tobacco Tax Collector, the invoice
carrying the name of the person or firm from whom or through whom such purchases or shipments
of the tobacco products so received, showing kinds and quantities. Any retail dealer or semijobber
failing or refusing to furnish duplicate invoices, in both the manner and time allowed, may
be subject to a county-imposed penalty of not less than one thousand...
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45-49-249.54
Section 45-49-249.54 Recordkeeping. Every wholesale dealer shall, at the time of selling or
delivering any cigarettes or other tobacco products enumerated in this subpart, within Mobile
County, make a true duplicate invoice of the same, which shall show full and complete details
of the sale or delivery of the cigarettes or other tobacco products, and shall retain the
same, subject to the use and inspection of the Mobile County Tobacco Tax Collector or his
or her duly authorized deputy, for a period of three years. Wholesale and retail dealers shall
also keep a record of the purchase, sale, exchange, or receipt of all the cigarettes or other
tobacco products, and hold all books, records, canceled checks, and all other memoranda pertaining
to the purchase, sales, exchange, or receipt for the period mentioned herein, subject to the
inspection of the Mobile County Tobacco Tax Collector or his or her duly authorized deputy,
who shall have the power and authority to enter upon the premises...
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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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45-13-120
Section 45-13-120 Compensation; election; oath and bond; office space, equipment; chief clerk;
powers and duties; issuance of licenses; disposition of funds. (a)(1) Effective October 1,
1991, there is hereby created the office of commissioner of licenses. The salary of the commissioner
of licenses shall be in the amount of thirty-six thousand dollars ($36,000) annually. The
annual salary shall be payable in equal biweekly installments from the general funds of the
county, as all other county employees are paid. (2) The office of commissioner of licenses
shall be established upon the occurrence of a vacancy before October 1, 1991, in either the
office of tax assessor or tax collector, then, in that event, the officer remaining after
the office of revenue commissioner is established, shall be the license commissioner for the
remainder of the unexpired term for which he or she was elected as either tax assessor or
as tax collector, as the case may be, and the license commissioner shall be...
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45-9-243.40
Section 45-9-243.40 Privilege or license tax. (a) The following words, terms, and phrases,
when used in this section, shall have the meanings ascribed to them in this subsection, except
where the context clearly indicates a different meaning: (1) PERSON. Any natural person, firm,
partnership, association, corporation, receiver, trust, estate, or other entity, or any other
group or combination of any thereof acting as a unit. (2) COUNTY. Chambers County, Alabama.
(3) BUSINESS. All activities engaged in, or caused to be engaged in, by any person with the
object of gain, profit, benefit, or advantage, either direct or indirect to such person. (4)
GROSS PROCEEDS. The value proceeding or accruing from the leasing or rental of tangible personal
property, without any deduction on account of the cost of the property so leased or rented,
the cost of materials used, labor, or service cost, interest paid or any other expenses whatsoever,
and without any deduction on account of loss and shall also...
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45-49-249.59
Section 45-49-249.59 Duties of Mobile County Tobacco Tax Collector; monthly report. The Mobile
County Tobacco Tax Collector shall have the duties relative to the preparation and sale of
stamps to evidence the payment of the tax on products suitable for affixing the stamp. In
the event tobacco stamps are not available, or not suitable for affixing to certain tobacco
products, the Mobile County Commission shall require a monthly report in lieu of stamps to
report the amount of tax due. The monthly report shall be in a form approved and adopted by
the Mobile County Commission. (Act 2019-150, §11.)...
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45-48-241.30
Section 45-48-241.30 Issuance of mobile home identification decals by mail. (a)(1) The tax
collector in Marshall County, with the approval of the county governing body, may issue mobile
home identification decals by mail, using the United States Postal Service, or its successor,
upon the written application of a resident/owner of a mobile home signed by the resident/owner
requesting the tax collector to issue the same by mail. (2) The fee for the issuance by mail
for the mobile home identification decals shall be the same fee charged in Marshall County
for the issuance of motor vehicle tags by mail. (b) The tax collector issuing the mobile home
identification decals under this section shall collect, prior to issuing the same, all taxes,
fees, and other charges as may be required by law to be collected by the tax collector, and
other charges on mobile home license tags and mobile home identification decals and shall
remit the same to the official charged by law with the duty of...
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