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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-249.55.htm - 2K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-249.57.htm - 1K - Match Info - Similar pages
40-25-4
Section 40-25-4 Method and time of affixing stamps. The license taxes imposed by this article shall be paid by affixing stamps in the manner and at the time herein set forth. In the case of cigars, stogies, cheroots, chewing tobacco, and like products, the stamps shall be affixed to the box or container in which or from which normally sold at retail. In the case of cigarettes, smoking tobacco, and snuff, the stamps shall be affixed to each individual package. Time allowed for affixing stamps shall be as follows: Every wholesale or retail dealer in this state, except wholesalers who are issued a permit by the Department of Revenue, shall immediately after receipt of any unstamped cigars, stogies, cheroots, chewing tobacco, cigarettes, smoking tobacco, or snuff, unless sooner offered for sale, cause the same to have the requisite denominations and amount of stamp or stamps to represent the tax affixed as stated herein. The stamping of the cigars, stogies, cheroots, chewing tobacco,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-4.htm - 4K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-249.54.htm - 1K - 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
45-49-249.31
Section 45-49-249.31 Tax to be added to sales price of tobacco products. Every person, firm, corporation, club, or association that sells, stores, or receives for the purpose in Mobile 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, and smoking 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, and smoking 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 tobacco, and like tobacco products, on all price display signs, sales or delivery slips, bills,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-249.31.htm - 1K - Match Info - Similar pages
45-49-249.53
Section 45-49-249.53 Tax to be added to sales price of tobacco products. In Mobile County, every person, firm, corporation, club, or association that sells, stores, or receives for distribution or sale any cigarettes, cigars, cheroots, stogies, smoking tobacco, chewing tobacco, snuff, or any substitute thereof, as defined in Section 40-25-1, shall add the amount of the license or privilege tax levied and assessed to the price of the product. The dealer, storer, or distributor shall state the amount of the tax separately from the price of the tobacco product. (Act 2019-150, ยง5.)...
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45-9-244
special account to be utilized exclusively for county fire and rescue protection purposes, as provided in subdivision (2). b. Forty-eight percent of the proceeds shall be distributed to the Chambers County Industrial Development Council. c. Eighteen percent of the proceeds shall be distributed to the District Community Service Grant Authority to be allocated by the authority. d. Four percent of the proceeds shall be distributed to the Chattahoochee Valley Humane Society to be used for small animal control on a countywide basis. e. Three percent of the proceeds shall be distributed to Valley Haven School. f. Two percent of the proceeds shall be deposited into a fund in the county treasury earmarked for scholarships for residents of Chambers County to be administered and awarded by a scholarship board consisting of three persons appointed by the legislative delegation representing Chambers County. (2) The county commission may enter into a service contract with the Chambers County...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-9-244.htm - 9K - Match Info - Similar pages
45-4-245
Section 45-4-245 Collection and enforcement; disposition of funds. (a) The Bibb 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 Bibb County a county privilege, license, or excise tax up to the following amounts: (1) Four cents ($0.04) for each package of cigarettes, made of tobacco or any substitute therefor. (2) Four cents ($0.04) for each cigar of any description made of tobacco or any substitute therefor. (3) Four cents ($0.04) 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. (4) Four cents ($0.04) for each sack, plug, package, or other container of chewing tobacco, which tobacco is prepared in such manner as to be suitable for chewing only and not...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-4-245.htm - 5K - Match Info - Similar pages
45-44-246.01
Section 45-44-246.01 Additional tax. (a)(1) The Macon County Commission may impose on every person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes tobacco or tobacco products in Macon County, a county privilege, license, or excise tax in the following amounts: a. Five cents ($.05) for each package of cigarettes made of tobacco or any substitute therefor. b. Five cents ($.05) for each package of cigars made of tobacco or any substitute therefor, including the cigarette-sized or near cigarette-sized cigars, but excluding single wrapped cigars. c. Five cents ($.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 are prepared in such manner suitable for smoking in a pipe or cigarette. d. Five cents ($.05), for each sack, plug, package, or other container of chewing tobacco, which tobacco is prepared in such manner suitable for chewing only...
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