45-49-249.61
Section 45-49-249.61 Rulemaking authority; notice. The Mobile County Commission may adopt rules to effectuate the purposes of this subpart and conform to the provisions of Chapter 25 of Title 40. On October 1, 2019, the Mobile County Commission shall publish a notice to all tobacco wholesalers and retailers consistent with Act 2014-262, effective October 1, 2014, and the State Department of Revenue memo to all tobacco wholesalers and retailers of June 11, 2014. (Act 2019-150, §13.)...
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45-14-244-07
Section 45-14-244-07 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2017 REGULAR SESSION, EFFECTIVE OCTOBER 1, 2017. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) The proceeds from the tobacco tax authorized in Clay County pursuant to Section 45-14-244, and as further provided for in Sections 45-14-244.01 to 45-14-244.03, inclusive, and Section 45-14-244.06, less two percent of the actual cost of collection, which shall be retained by the Department of Revenue, shall be distributed to the Clay County General Fund to be expended as follows: (1) Thirty-two percent to the Alabama Forestry Commission to be utilized for fire protection in the county, as provided in subsection (b). (2) Twenty percent to the Clay County Industrial Development Council. (3) Eighteen percent to the Clay County Animal Shelter. The Clay County Animal Shelter shall annually report to the county commission regarding the expenditure of the funds in the preceding year. (4) Fifteen percent to the Clay...
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20-2-190
Section 20-2-190 Penalties; sale of ephedrine, etc.; Alabama Drug Abuse Task Force. (a) Any person who manufactures, sells, transfers, receives, or possesses a listed precursor chemical violates this article if the person: (1) Knowingly fails to comply with the reporting requirements of this article; (2) Knowingly makes a false statement in a report or record required by this article or the rules adopted thereunder; (3) Is required by this article to have a listed precursor chemical license or permit, and is a person as defined by this article, and knowingly or deliberately fails to obtain such a license or permit. An offense under this subsection shall constitute a Class C felony. (b) Notwithstanding the provisions of Section 20-2-188, a person who possesses, sells, transfers, or otherwise furnishes or attempts to solicit another or conspires to possess, sell, transfer, or otherwise furnish a listed precursor chemical or a product containing a precursor chemical or ephedrine or...
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45-49-249.51
Section 45-49-249.51 Amount of tax. This subpart applies to the collection and enforcement of all county privilege, license, or excise taxes levied or authorized to be levied by local law or resolution of the Mobile County Commission on the sale, distribution, storage, use, or otherwise consumption of cigarette and other tobacco products in the county whether collected by the State Department of Revenue or the Mobile County Commission prior to October 1, 2019, and set out below in the total, cumulative amount of tax on each item: (1) Twenty cents ($0.20) for each package of cigarettes made of tobacco or any substitute therefor. (2) Twenty-one cents ($0.21) for each cigar stick of any description made of tobacco or any substitute therefor, with the exception of cigarette-sized or near-cigarette-sized cigars which shall be taxed at the same rate as cigarettes. (3) Twenty-three cents ($0.23) for each sack, can, package, or other container of smoking tobacco, including granulated, plug...
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45-49-249.52
Section 45-49-249.52 Collection of taxes. All county privilege, license, or excise taxes levied or authorized to be levied by local law or resolution of the Mobile County Commission, in Mobile County on the sale, distribution, storage, use, or otherwise consumption of all tobacco products in the county shall be collected after October 1, 2019, by Mobile County in accordance with and subject to the procedures provided in this subpart. (Act 2019-150, §4.)...
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45-49-181.12
Section 45-49-181.12 Rulemaking authority; exemptions; use of private roads. (a) The county commission may adopt the necessary rules for the construction of county maintained roads in the county. The county commission may adopt rules regarding the planning and construction of streets and roads within subdivisions. Subdivision rules shall be adopted or amended by first holding a public hearing thereon after due notice thereof as otherwise required by law for similar matters requiring a public hearing. (b) Exempt and excluded from the definition of a subdivision and exempt from the laws and regulations pertaining to subdivisions shall be the division of a tract of land into parcels or property containing five acres or more each. (c) The county commission may authorize the use of private paved roads, provided all of the following conditions are satisfied: (1) A recorded plat shall be required for a proposed subdivision that incorporates a private road or contains property situated...
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45-49-261.04
Section 45-49-261.04 Procedure for adoption and amendment of ordinances and regulations. (a) The Mobile County Commission may adopt ordinances and regulations as necessary to effect this part. The ordinances or regulations shall be made in accordance with a master plan and designed to lessen congestion in the streets, to secure safety from fire, panic, and other dangers, to promote health and general welfare, to provide adequate light and air, to prevent overcrowding of land, to avoid undue concentration of population, and to facilitate the adequate provision of transportation, water, sewerage, schools, parks, and other public requirements. The ordinances and regulations shall be made with reasonable consideration, among other things, to the character of the planning jurisdiction and its peculiar suitability for particular uses and with the view of conserving the value of the buildings and encouraging the most appropriate use of land throughout the planning jurisdiction. For the...
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45-49-171.41
Section 45-49-171.41 Mobile County Indigent Care Board authorized. At the determination of the county commission, there may be hereby established the Mobile County Indigent Care Board, hereinafter referred to as the board, whose composition and duties shall be as follows: (1) The county commission may appoint a Mobile County Indigent Care Board which shall consist of three members who are duly qualified electors of Mobile County, but no member of such board shall be employed by any hospital. Of the members of the board first appointed under this section, one shall be appointed for a term of one year, one shall be appointed for a term of three years, and one shall be appointed for a term of five years. Thereafter, their successors shall be appointed for terms of five years and may be appointed to succeed themselves as members of the board. The county commission shall appoint all members to the board. In the event the county commission does not appoint the board, the duties and...
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45-2-244.004
Section 45-2-244.004 Duties of cigarette wholesalers, jobbers, and retailers. (a) It shall be the duty of each wholesale dealer or jobber who sells, stores, or delivers cigarettes to retail sellers in this county to affix to each package of cigarettes sold or delivered in the county the designated stamp. Each wholesaler or jobber who desires to do so may purchase the stamps from the county commission of the county at a 10 percent discount on the entire amount of sale when the purchases are made in quantities of one thousand dollars ($1,000) or more. The discount allowed hereby will be compensation to the wholesale dealer or jobber for the cost of affixing the stamp to the cigarettes and for the keeping of the records required by this subpart. All other persons, except such wholesale dealers, or jobbers, must pay the full face amount for stamps, and no person, wholesaler, jobber, or dealer, shall be entitled to purchase any such number of the stamps as would cause the purchase price to...
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45-49-249-58
Section 45-49-249-58 Penalties. Any person, firm, corporation, club, or association failing to affix required stamps, or account and collect the taxes enumerated in Section 45-49-249.50, shall on a first offense pay a civil penalty of not less than twenty-five dollars ($25) per item nor more than five hundred dollars ($500) per item. Penalty payments shall be made to the Mobile County Tobacco Tax Collector within 30 days of notice of the penalty and paid to the general fund of the county. For a second offense under this subpart, there shall be a civil penalty of not less than one hundred dollars ($100) per item, nor more than five hundred dollars ($500) per item. For a third offense, the Mobile County Commission shall recommend to the State Department of Revenue that the state business license be revoked for a period of one year. (Act 2019-150, §10.)...
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