45-18-244.02
Section 45-18-244.02 Collection of tax; stamps. It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in the business in Conecuh 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 on account of the tax herein provided, to refund or offer to refund all or any part of the amount collected or absorb, 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 or, as otherwise provided by resolution of the county commission, the Conecuh County Tax Collector shall collect all taxes levied pursuant to this part at the same time and in the same manner as state...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-18-244.02.htm - 2K - 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
45-9-243.40
user thereof of freight cars, oxygen and acetylene tanks, and similar property, in respect of which detention a demurrage or per diem charge is made against the user of such property, shall not be deemed to constitute a transaction whereunder property is leased or rented to another within the meaning of this section. (6) TANGIBLE PERSONAL PROPERTY. Personal property which may be seen, weighed, measured, felt, or touched, or is in any other manner perceptible to the senses. The term "tangible personal property" shall not include stocks, bonds, notes, insurance, or other contracts, or securities. (7) MEDICAL EQUIPMENT. Equipment used primarily for and essential to medical care for or to aid in the diagnosis, cure, mitigation, or treatment of disease or injury affecting any structure or function of the body. Such term shall include, but not be limited to, hospital beds, wheelchairs, walkers, orthopedic appliances, and convalescent aids. (8) EXEMPT ORGANIZATION. Any organization exempt...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-9-243.40.htm - 13K - Match Info - Similar pages
41-15B-2.2
5. Provision of other forensic services for children when requested by the council. b. The Department of Forensic Sciences shall prepare an annual accounting of the distribution of monies received and the effectiveness of programs implemented pursuant to this chapter and shall file the accounting with the council before July 1. Sufficient safeguards shall be implemented to ensure that the new monies increase and not supplant or decrease existing state support. (12) One-half of one percent of the fund shall be allocated to the Department of Rehabilitation Services for distribution to one or more of the following: a. Early intervention services for children from birth through age three and services for children who have traumatic brain injury. b. Child death review teams pursuant to Article 5 of Chapter 16 of Title 26. The Department of Rehabilitation Services shall work in cooperation with the Department of Public Health to administer this paragraph. (Act 99-390, p. 628, ยง3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-15B-2.2.htm - 22K - 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-245.01.htm - 1K - 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
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
45-49-249.30
Section 45-49-249.30 Levy of tax. (a) There is hereby imposed upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco or certain tobacco products in Mobile County a county privilege, license, or excise tax in the following amounts: (1) Five cents ($0.05) for each package of cigarettes, made of tobacco or any substitute therefor. (2) Ten cents ($0.10) for each cigar of any description made of tobacco or any substitute therefor, with the exception of the cigarette-sized or near-cigarette-sized cigars which shall be taxed at the same rate as cigarettes under subdivision (1). (3) Twelve cents ($0.12) 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 as to be suitable for smoking in a pipe or cigarette. (4) Twelve cents ($0.12) for each sack, plug, package, or other container of chewing tobacco,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-249.30.htm - 2K - Match Info - Similar pages
45-35-245
Section 45-35-245 Levy, collection, and enforcement; disposition of funds. (a)(1) The Houston County Commission is hereby authorized to impose upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco or certain tobacco products in Houston County a county privilege, license, or tax in the following amounts: a. Five cents ($.05) for each package of cigarettes, made of tobacco or any substitute therefor. b. Two cents ($.02) for each cigar of any description made of tobacco or any substitute therefor. c. Two cents ($.02) 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 as to be suitable for smoking in a pipe or cigarette. d. Three cents ($.03) 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/1975/45-35-245.htm - 5K - Match Info - Similar pages
45-11-240.20
Section 45-11-240.20 Creation; offices, supplies, personnel; powers and duties. (a) There is hereby created within the tax collector's office of Chilton County a license division. The county commission shall furnish suitable quarters and provide the necessary forms, books, stationery, records, equipment, and supplies, except such stationery forms and supplies as are furnished pursuant to law by the State Department of Finance or the state Comptroller. The county commission shall insure the tax collector has sufficient help and shall provide such clerks and other assistants for the tax collector as shall be necessary from time to time for the proper and efficient performance of the duties of his or her office. The tax collector shall have authority to employ such clerks, and other assistants, and to fix their compensation; however, the number and compensation of such clerks and other assistants shall be subject to the approval of the county commission. The compensation of the clerks and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-240.20.htm - 5K - Match Info - Similar pages
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