45-33-242.01
Section 45-33-242.01 Tax to be added to sales price of cigarettes; enforcement. (a) Upon September
20, 1991, the county commission is authorized to levy on every person, firm, corporation,
club, or association that sells or stores or receives for the purpose of distribution in Hale
County any cigarettes shall add the amount of the license or privilege tax levied and assessed
herein to the price of the cigarettes, 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,
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 on all price display
signs, sales or delivery slips, bills, and statements which advertise or indicate the price
of the cigarettes. (b) It shall be the duty of the County...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-33-242.01.htm - 3K - Match Info - Similar pages

45-44-244.31
Section 45-44-244.31 Authorization to levy tax; payment; amount. In addition to any and all
other taxes or fees heretofore or hereafter levied in Macon County, the Macon County Commission
may levy a payroll or privilege fee upon any person who performs a trade, occupation, or profession
in those areas of the county not subject to an occupation tax on the effective date of the
act adding this language. If any area is not subject to an occupational tax on the effective
date of the act adding this language and the area is annexed into a municipality and becomes
subject to a municipal occupational tax, any payroll or privilege fee levied pursuant to this
section shall continue to apply in the annexed area notwithstanding any other provision of
law. It shall be unlawful for any person to engage in or follow any trade, occupation, or
profession within those areas of the county on or after the first day of January 1998, without
paying the payroll or privilege fees imposed by this subpart. All...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-244.31.htm - 1K - Match Info - Similar pages

45-28-200
Section 45-28-200 Business license or privilege fee. (a) As used in this section, the following
words and terms shall have the following meanings unless the context clearly indicates otherwise:
(1) BUSINESS. Any activity engaged in by any person with the object of gain, profit, benefit,
or advantage, either direct or indirect to the person, including vocations, occupations, callings,
and professions. (2) COUNTY. Etowah County. (3) COUNTY COMMISSION. The governing body of Etowah
County. (4) LICENSE OR PRIVILEGE FEE. A charge other than a sales or use tax. (5) PERSON.
Any natural person, partnership, corporation, firm, association, trust, estate, or other entity.
(b) The purpose of this section is to equalize the burden of taxation by authorizing the county
commission to impose a license or privilege fee upon persons presently paying no license or
privilege fee for the privilege of engaging in certain businesses in the county. The further
purpose of this section is to generate additional...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28-200.htm - 3K - Match Info - Similar pages

45-8-243
Section 45-8-243 Levy of tax; failure to add tax or refund or absorption of tax; disposition
of funds; affixing of tax stamps; rules and regulations; construction and application. (a)
The Calhoun County Commission is hereby authorized to impose upon every person, firm, corporation,
club, association, partnership, or other legal entity who or which sells, stores, delivers,
uses, or otherwise consumes tobacco or certain tobacco products in Calhoun County a county
privilege, license, or excise tax in the following amounts: (1) Three cents ($0.03) for each
package of cigarettes, made of tobacco or any substitute therefor. (2) Three cents ($0.03)
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. (3) Three cents ($0.03)
for each sack, plug, package, or other container of chewing tobacco, which...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-243.htm - 6K - Match Info - Similar pages

45-43-247.01
Section 45-43-247.01 Tax to be added to sales price of tobacco products. Upon adoption by the
Lowndes County Commission, every person, firm, corporation, club, or association that sells
or stores or receives for the purpose of distribution in Lowndes 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, smoking tobacco
and like 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,
smoking tobacco and like 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-247.01.htm - 2K - Match Info - Similar pages

45-35-83.60
Section 45-35-83.60 Application; taxes and fees; issuance of tags and licenses. (a) On or after
September 1st each year, the Judge of Probate of Houston County, if he or she elects to do
so, may mail an application in the form and containing the information hereinafter provided
to all owners of motor vehicles listed as such in the motor vehicle license records, including
transfers, in the probate office or, at his or her option, to such owners as request that
such application be mailed to them. (b) The application shall be on a form to be provided
by the State Department of Revenue. The application form shall contain a space for the name
and address of the owner of the motor vehicle and the make, model, year, and motor number
of the motor vehicle and such other information with respect thereto as the State Department
of Revenue may prescribe. The application form shall also contain a space for the correct
amount of ad valorem taxes, state, county, school districts, and municipal, and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-83.60.htm - 6K - Match Info - Similar pages

45-2-244.073
Section 45-2-244.073 Payment of tax. The sales taxes authorized to be levied in Section 45-2-244.072
shall be due and payable in monthly installments on or before the twentieth day of the month
next succeeding the month in which the tax accrues. All taxes levied in this subpart shall
be paid to and collected by the county commission at the same time and along with the collection
of the state sales tax. On or prior to the due dates of the tax herein levied each person
subject to such tax shall file with the county commission a report or return in such form
as may be prescribed by the county commission, setting forth, with respect to all sales and
business transactions that are required to be used as a measure of the tax levied, a correct
statement of the gross proceeds of all such sales and gross receipts of all such business
transactions. Such report shall also include such other items of information pertinent to
the tax and the amount thereof as the county commission may require. (Act...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.073.htm - 1K - Match Info - Similar pages

45-20-243.02
Section 45-20-243.02 Monthly report; records; penalties. (a) The tax levied by this part, except
as otherwise provided, shall be due and payable to the Covington County Commission, or Department
of Revenue, or other collection agent as may be designated by resolution of the county commission,
on or before the 20th day of the month next succeeding the month in which the tax accrues.
On or before the 20th day of each month, every person on whom the tax is levied by this part
shall render to the designated collection agent on a form prescribed by the agent, a true
and correct statement showing the gross proceeds of the business subject to the tax for the
then preceding month, together with other information as the designated collection agent requires.
At the time of making the monthly report, the taxpayer shall compute and pay to the designated
collection agent the amount of tax shown due. A person subject to the tax who conducts business
on a credit basis may defer reporting and paying...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-243.02.htm - 2K - Match Info - Similar pages

45-34-242.03
Section 45-34-242.03 Enforcement; tobacco stamps; reporting. It shall be the duty of the County
Commission of Henry County to enforce this part upon its imposing the tax thereunder, and
it shall have the right itself, or its members or its agents, to examine the books, reports,
and accounts of every dealer, storer, or distributor engaged in the business for which the
tax is hereby levied and to make any and all rules and regulations necessary and proper for
the collection of such tax. Upon resolution of the Henry County Commission, the State Department
of Revenue is hereby authorized and directed to collect all taxes now or hereafter levied
by the county under this part. The resolution must be submitted, received, and approved by
the State Department of Revenue at least two months prior to the effective date of the collection
and administration of this tax by the State Department of Revenue as set by the Henry County
Commission. The tax hereby authorized shall be paid by affixing...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-34-242.03.htm - 2K - Match Info - Similar pages

45-35-244.02
Section 45-35-244.02 Provisions of states sales tax statutes applicable. (a) Unless otherwise
provided for herein or where the context herein clearly indicated a different interpretation,
the taxes levied in Section 45-35-244.01 shall be subject to all definitions, exceptions,
exemptions, proceedings, requirements, rules, regulations, provisions, discounts, penalties,
fines, punishments, and deductions that are applicable to the taxes levied by the state sales
tax statutes, except where inapplicable or where herein otherwise provided, including all
provisions of the state sales tax statutes for enforcement and collection of taxes. (b) Sales
taxes levied in Section 45-35-244.01 shall be due and payable in monthly installments on or
before the 20th day of the month next succeeding the month in which the tax accrues. All taxes
levied in this subpart shall be paid to and collected by the Houston County Commission, or
its designee, at the same time as state sales tax is due to be paid to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-244.02.htm - 2K - Match Info - Similar pages