45-49-249.08
Section 45-49-249.08 Stamps required for sale of cigarettes. (a) It shall be unlawful for any person to offer for sale, either at wholesale or retail, in Mobile County, any cigarettes on which the stamp as herein provided does not appear and the possession of cigarettes in Mobile County by a seller in any retail establishment without the proper stamp thereon, shall be prima facie evidence of violation of this subpart by the retail seller. (b) It shall be the duty and responsibility of all wholesalers and jobbers selling or distributing cigarettes in Mobile County to see that the proper stamp is placed on the cigarette packages before leaving them in a retail establishment, and it shall be the responsibility of all retail sellers of cigarettes in Mobile County to have the proper stamp on all cigarette packages in their place of business which are offered for sale to the general public, and failure to comply with this provision by wholesalers, jobbers, or retail sellers shall be a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-249.08.htm - 1K - Match Info - Similar pages
45-2-244.008
Section 45-2-244.008 Violation - Duty to affix stamps. (a) It shall be unlawful for any person to offer for sale either at wholesale or retail in Baldwin County, Alabama, any cigarettes on which the stamp as herein provided does not appear and the possession of cigarettes in Baldwin County, Alabama, by a seller in any retail establishment without the proper stamp thereon shall be prima facie evidence of violation of this by the retail seller. (b) It shall be the duty and responsibility of all wholesalers and jobbers selling or distributing cigarettes in Baldwin County, Alabama, to see that the proper stamp is placed on the cigarettes packages before leaving them in a retail establishment, and it shall be the responsibility of all retail sellers of cigarettes in Baldwin County, Alabama, to have the proper stamp on all cigarette packages in their place of business which are offered for sale to the general public and failure to comply with this provision by wholesalers, jobbers, or retail...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.008.htm - 1K - Match Info - Similar pages
45-27-247.08
Section 45-27-247.08 Stamps required for sale of cigarettes. (a) It shall be unlawful for any person to sell or offer for sale either at wholesale or retail in Escambia County, Alabama, any cigarettes on which the stamp or stamps as herein provided do not appear and the possession of cigarettes in Escambia County, Alabama, by a seller in any retail establishment without the proper stamps thereon shall be prima facie evidence of violation of this subpart by the retail seller. (b) It shall be the duty and responsibility of all wholesalers and jobbers selling or distributing cigarettes in Escambia County, Alabama, to see that the proper stamp or stamps are placed on the cigarettes before leaving them in a retail establishment and it shall be the responsibility of all retail sellers of cigarettes in Escambia County, Alabama, to have the proper stamp or stamps on all cigarettes in their place of business which are offered for sale to the general public and failure to comply with this...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-27-247.08.htm - 1K - Match Info - Similar pages
45-2-244.005
Section 45-2-244.005 Supply and description of stamps. The county commission shall keep on hand for sale an adequate supply 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 Baldwin 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 the provisions 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 80-613, p. 1044, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.005.htm - 1K - 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
45-8-22
Section 45-8-22 Special licenses; additional taxes; maintenance of records. (a) It shall be unlawful for any person, firm, or corporation, other than the state Alcoholic Beverage Control Board, to sell at retail in Calhoun County any spirituous or vinous liquors without first obtaining a special license from the judge of probate that shall be in addition to all other licenses required by law. The amount of the special license shall be determined by the county commission and shall be levied in the same manner as other county licenses are levied. Licenses required by this subsection shall expire on September 30th following the date of purchase. All proceeds from sales of the special licenses shall be placed in the general fund of the county. (b) In addition to all other taxes levied on the possession for sale, or the sale, of alcoholic beverages in Alabama, a tax is levied on the possession for sale, or the sale of, spirituous or vinous beverages in Calhoun County in an amount set by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-22.htm - 5K - Match Info - Similar pages
9-17-109
Section 9-17-109 Violations; records; fees; assessment and hearing; filling of containers; installation, maintenance, etc., of appliances; damages. (a) Any person violating this article or any rule, order, or regulation promulgated pursuant to this article shall, on conviction thereof, be fined not more than one thousand dollars ($1,000) and may also be imprisoned in the county jail or sentenced to hard labor for the county for not more than six months. Every violation of this article or any rule, order, or regulation promulgated pursuant to this article shall constitute a separate offense. (b) Every person subject to the fees imposed by Section 9-17-106 shall keep and preserve suitable records of all liquefied petroleum gas transactions subject to fees and any other books or accounts necessary to determine the amount of fees for which the person is liable under this article. Those records shall be retained for a period of not less than three years, and shall include the name and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-17-109.htm - 9K - Match Info - Similar pages
45-20-242.51
Section 45-20-242.51 Privilege license and excise taxes. (a) The special county taxes levied pursuant to this subpart shall be privilege license and excise taxes in substance as follows: (1) Upon every person, firm, or corporation (not including the State of Alabama or the Alabama Alcoholic Beverage Control Board or ABC stores) engaged or continuing within the county in the business of selling at retail any tangible personal property whatsoever, including merchandise and commodities of every kind and character (not including, however, bonds or other evidence of debt or stocks), an amount equal to one percent of the gross proceeds of sales of the business except where a different amount is expressly provided herein. Any person engaging or continuing in business as a retailer and wholesaler or jobber shall pay the tax required on the gross proceeds of retail sales of such businesses at the rates specified, when his or her books are kept so as to show separately the gross proceeds of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-242.51.htm - 7K - Match Info - Similar pages
40-25-18
Section 40-25-18 Evasion of stamp tax. (a) Persons failing to properly affix the required stamps to any cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, and snuff shall be required to pay, as part of the tax imposed hereunder, a penalty of not less than twenty-five dollars ($25) nor more than five hundred dollars ($500). Each article or commodity not having proper stamps affixed thereto as herein required shall be deemed a separate offense. Any cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, and snuff in the place of business of any person required by this article to stamp the same shall be prima facie evidence that they are intended for sale. The Department of Revenue, upon good cause shown, may waive or remit any penalty or any part thereof provided for in this section. Any person, firm, corporation, club, or association of persons who has been found guilty of violating this article and who, after being punished by fine, penalty,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-18.htm - 2K - Match Info - Similar pages
45-13-244
Section 45-13-244 Levy and collection of tax; use of funds for jail construction, operation, etc., and for school purposes. (a) This section shall only apply to Clarke County. (b) As used in this section, state sales and use tax means the tax imposed by the state sales and use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c)(1) The County Commission of Clarke County may levy, in addition to all other taxes, including, but not limited to, municipal gross receipts license taxes, a one cent ($.01) privilege license tax against gross sales or gross receipts. Notwithstanding the foregoing, the amount of the tax authorized to be levied upon each person, firm, or corporation engaged in the business of selling at retail machines used in mining, quarrying, compounding, processing, and manufacturing of tangible personal property, farm machinery, and any parts of such machines or any motor vehicle, truck...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-13-244.htm - 7K - Match Info - Similar pages
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