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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.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-245.htm - 1K - Match Info - Similar pages
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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45-49-252
Section 45-49-252 Definitions. The following words, phases, or terms as used in this part,
unless the context indicates otherwise, shall have the following meanings: (1) ABANDONED PROPERTY.
Wrecked or derelict property having no value other than nominal salvage value, if any, which
has been left abandoned and unprotected from the elements and shall include wrecked, inoperative,
or partially dismantled motor vehicles, trailers, boats, machinery, refrigerators, washing
machines, plumbing fixtures, and other similar articles which have no value other than nominal
salvage value, if any; and is in a condition violative of Alabama statutes. (2) ADMINISTRATIVE
DEPARTMENT. The department charged by the Mobile County Commission with the administrative
management of this part. (3) COMMISSION. The Mobile County Commission of Mobile County, Alabama.
(4) BULKY WASTE. Items whose large size precludes or complicates their handling by normal
collection, processing, or disposal methods. (5) BUNDLE. A...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-252.htm - 10K - Match Info - Similar pages
45-49-101.04
Section 45-49-101.04 Notice of violation; destruction of images and information. (a) After
review of the violation by law enforcement, any county or municipal governing body or law
enforcement office located in Mobile County operating an electronic device shall send the
owner of a vehicle, that has been detected by the device as being involved in a school bus
violation, a notice of violation by U.S. mail. If there is more than one owner, the notice
may be issued to the first person listed on the title or other evidence of ownership, or jointly
to all listed owners. (b) The notice of violation shall include, at a minimum, each of the
following items of information: (1) The name and address of the person alleged to be liable
as the owner of the motor vehicle involved in the violation. (2) The license tag number of
the vehicle. (3) The violation charged. (4) The date, time, and location where the violation
occurred. (5) The photographic images or video of the vehicle and vehicle license...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-101.04.htm - 3K - Match Info - Similar pages
40-25-2
Section 40-25-2 Who is liable for tax; amount; local tax or fee. (a) In addition to all other
taxes of every kind now imposed by law, every person, firm, corporation, club, or association,
within the State of Alabama, who sells or stores or receives for the purpose of distribution
to any person, firm, corporation, club, or association within the State of Alabama, cigars,
cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, snuff, or any substitute
therefor, either or all, shall pay to the State of Alabama for state purposes only a license
or privilege tax which shall be measured by and graduated in accordance with the volume of
sales of such person, firm, corporation, club, or association in Alabama. There is hereby
levied license or privilege taxes on articles containing tobacco enumerated in this article
in the following amounts: (1) LITTLE CIGARS. Upon cigars of all descriptions, including filtered
cigars, made of tobacco, or any substitute therefor, and weighing not...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-2.htm - 8K - Match Info - Similar pages
8-19-5
Section 8-19-5 Unlawful trade practices. The following deceptive acts or practices in the conduct
of any trade or commerce are hereby declared to be unlawful: (1) Passing off goods or services
as those of another, provided that this section shall not prohibit the private labeling of
goods or services. (2) Causing confusion or misunderstanding as to the source, sponsorship,
approval, or certification of goods or services. (3) Causing confusion or misunderstanding
as to the affiliation, connection, or association with, or certification by another, provided
that this section shall not prohibit the private labeling of goods or services. (4) Using
deceptive representations or designations of geographic origin in connection with goods or
services. (5) Representing that goods or services have sponsorship, approval, characteristics,
ingredients, uses, benefits, or qualities that they do not have or that a person has sponsorship,
approval, status, affiliation, or connection that he or she does...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-19-5.htm - 12K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-9-243.40.htm - 13K - Match Info - Similar pages
45-49-249.05
Section 45-49-249.05 Supply of stamps; forms and supplies. The county commission shall keep
on hand for sale an adequate quantity 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 Mobile 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 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 87-558, p. 868, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-249.05.htm - 1K - Match Info - Similar pages
45-49-249.60
Section 45-49-249.60 Seizure and destruction of contraband. Any product taxable by law found
not having affixed to the package the stamps, or in the case of products not requiring a stamp
to be affixed where purchase invoices do not itemize the applicable tobacco taxes, are declared
to be contraband goods and may be seized by the Mobile County Tobacco Tax Collector without
a warrant and the goods delivered to Mobile County for destruction. (Act 2019-150, §12.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-249.60.htm - 775 bytes - Match Info - Similar pages
45-49-245.02
Section 45-49-245.02 Disposition of funds. Within 21 days of the receipt of the fees required
by this section, the Tax Collector of Mobile County shall pay the following amounts as designated
for each stamp fee received: (1) Thirty cents ($0.30) to the University of South Alabama Medical
Center to help provide for the costs of medical care. (2) Three cents ($0.03) to Mobile County
to be used for providing emergency ambulance service in the underserved areas of Mobile County.
(3) Three cents ($0.03) to the City of Mobile Paramedic Rescue Squads to be used for providing
emergency service in the City of Mobile. (4) Three cents ($0.03) to Mobile County to be used
to provide parks and other recreational facilities in the unincorporated areas of Mobile County
and in any municipality, exclusive of the City of Mobile. (5) Three cents ($0.03) to the City
of Mobile to be used to provide parks and other recreational facilities in the City of Mobile.
(6)a. Six cents ($0.06) to be provided jointly...
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