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
45-49-21
Section 45-49-21 Identification numbers; registration; documentation. (a) Notwithstanding any other law to the contrary, when a licensee of the Alcoholic Beverage Control Board makes a retail sale in Mobile County, for off-premises consumption of beer or malt beverages in a keg which is either sold or leased in the sales transaction in Mobile County, the licensee shall affix an identification number on the keg and shall register the keg in the name of the buyer or lessor of the keg. Documentation of the sale or lease transaction, including verification that the purchaser was of legal drinking age, the amount of beer or malt beverage sold in the keg, and the name of the person or entity which purchased or leased the keg shall be retained by the licensee for 30 days from the date of the transaction. (b) For purposes of this section, the term keg means any brewery-sealed container of beer or malt or brewed beverage which has a capacity of not less than two gallons. (c) The Mobile County...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-21.htm - 1K - Match Info - Similar pages
45-2-244.003
Section 45-2-244.003 Payment of tax through use of stamp. The tax herein levied shall be paid through the use of one stamp as herein provided for. The one stamp shall be used to designate or represent the county license tax, and municipal license or privilege tax, if any is levied by a municipality within the county, collected on the sale of each package of cigarettes. It is intended that this one stamp be used in place of separate stamps for county license taxes and city or town license or privilege taxes. It is further intended that no city may impose or affix an additional stamp or stamps. It being the purpose and intent of this subpart that the tax hereby levied is in fact a levy on the ultimate consumer or user with the wholesaler, distributor, jobber, or retail dealer acting merely as an agent for the county, and, if appropriate, the city or town, for the collection and payment of the tax levied by this subpart and any existing city license or privilege taxes, and the intent...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.003.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
45-49-249.03
Section 45-49-249.03 Use of stamps for payment. The tax herein levied shall be paid through the use of one stamp as herein provided for. The one stamp shall be used to designate or represent the county license tax, and municipal license or privilege tax, if any is levied by a municipality within the county, collected on the sale of each package of cigarettes. It is intended that this one stamp be used in place of separate stamps for county license taxes and city or town license or privilege taxes. It is further intended that no city may impose or affix an additional stamp or stamps. It being the purpose and intent of this subpart that the tax hereby levied is in fact a levy on the ultimate consumer or user with the wholesaler, distributor, jobber, or retail dealer acting merely as an agent for the county, and, if appropriate, the city or town, for the collection and payment of the tax levied by this subpart and any existing city license or privilege taxes, and the intent being that...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-249.03.htm - 1K - Match Info - Similar pages
6-12A-6
Section 6-12A-6 Penalties; unlawful practices. (a) Revocation of stamping privileges and civil penalty. In addition to or in lieu of any other civil or criminal remedy provided by law, upon a determination that a wholesaler, distributor, or any person has violated subsection (c) of Section 6-12A-3, or any regulation adopted pursuant thereto, the commissioner may revoke or suspend the stamping privileges of any stamping agent in the manner provided by Section 40-2A-8. Each stamp affixed and each offer to sell cigarettes in violation of subsection (c) of Section 6-12A-3 shall constitute a separate violation. For each violation thereof, the commissioner may also impose a civil penalty in an amount not to exceed the greater of 500 percent of the retail value of the cigarettes sold or five thousand dollars ($5,000) upon a determination of violation of subsection (c) of Section 6-12A-3 or any regulations adopted pursuant thereto. (b) Contraband and seizure. Any cigarettes that have been...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/6-12A-6.htm - 2K - Match Info - Similar pages
45-27-247.05
Section 45-27-247.05 Supply of stamps; forms and supplies. The Judge of Probate of Escambia County, Alabama, shall keep on hand for sale an adequate quantity of stamps to be affixed to each package of cigarettes in denominations as required under this subpart. Each such stamp shall have inscribed thereon the words, County of Escambia Cigarette Tax, but the words need not be arranged in the foregoing order and may be abbreviated. Likewise the Judge of Probate of Escambia County, Alabama, 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 1953, No. 565, p. 805, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-27-247.05.htm - 1K - Match Info - Similar pages
45-49-84
Section 45-49-84 Establishment and maintenance; library fee; law library fund. (a) The County Commission of Mobile County is authorized to establish and maintain a public law library in the county and, to accomplish that purpose, may, from time to time, expend public funds of the county, as are not required by law to be expended for any other purpose or purposes; to provide suitable housing quarters, furniture, fixtures, and equipment therefor; to keep the same in a good state of maintenance and repair; and, from time to time, to enlarge, expand, and improve the library, facilities, and equipment; and, from time to time, to provide books, reports, and periodicals for the library as are not provided for out of the proceeds of the special fund created by this section or otherwise; and to pay the salaries of a librarian and other personnel as may be necessary and proper to operate the same, to the extent that such salaries are not paid out of the proceeds of the special fund; which...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-84.htm - 4K - Match Info - Similar pages
6-12-2
Section 6-12-2 Definitions. As used in this chapter, the following terms shall have the following meanings: (1) ADJUSTED FOR INFLATION. Increased in accordance with the formula for inflation adjustment set forth in Exhibit C to the Master Settlement Agreement. (2) AFFILIATE. A person who directly or indirectly owns or controls, is owned or controlled by, or is under common ownership or control with, another person. Solely for purposes of this definition, the terms "owns," "is owned," and "ownership" mean ownership of an equity interest, or the equivalent thereof, of ten percent or more, and the term "person" means an individual, partnership, committee, association, corporation, or any other organization or group of persons. (3) ALLOCABLE SHARE. Allocable share as that term is defined in the Master Settlement Agreement. (4) CIGARETTE. Any product that contains nicotine, is intended to be burned or heated under ordinary conditions of use, and consists of or contains (i) any roll of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/6-12-2.htm - 7K - Match Info - Similar pages
40-23-260
Section 40-23-260 Program established; definitions; informational reports; Wholesale and Distributor Reporting Advisory Group. (a) This article shall establish the Wholesale to Retail Accountability Program or "WRAP". (b) For the purpose of this article, the following words shall have the following meanings: (1) DEPARTMENT. The State Department of Revenue. (2) LICENSED BEER OR WINE DISTRIBUTOR. A distributor, as licensed by the Alabama Alcoholic Beverage Control Board, selling or distributing beer or wine in this state. (3) PERSON. Any individual, firm, partnership, association, corporation, limited liability company, receiver, trustee, or any other entity. (4) RETAILER. A person or group of persons that have a relationship with each other as defined in Section 267(b) of the federal Internal Revenue Code whose primary business is the sale of tangible personal property at retail, including supporting operations such as warehousing, shipping, and storage of product, and who holds a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-260.htm - 8K - Match Info - Similar pages
|