45-10-201.05
Section 45-10-201.05 Assessment of vehicles. Before any vehicle can be assessed, the
license commissioner shall be furnished the tag number presently on the vehicle unless the
vehicle is new, in which case a bona fide bill of sale from the dealer showing when the new
vehicle was bought shall be furnished. In the case of a used car brought into the state from
a state which provides that upon sale or transfer of the motor vehicle, the tags are either
surrendered to an appropriate authority or subsequently reissued by the seller, the commissioner
shall be furnished a bona fide certificate of title properly assigned which shows when the
car was sold to an individual, firm, corporation, or association living or operating in this
state. If the tag number or bill of sale or certificate of title is not furnished, the vehicle
shall be deemed to have been in the state the entire year for which taxes are being assessed.
(Act 92-382, p. 782, §6.)...
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45-16-242.21
Section 45-16-242.21 Tax to be added to sales price of tobacco products. Upon adoption
of a resolution by the Coffee County Commission, every person, firm, corporation, club, or
association that sells or stores or receives for the purpose in Coffee 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 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 tobacco, and like...
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45-23-242.01
Section 45-23-242.01 Tax to be added to sales price of tobacco products. (a) Upon adoption
of a resolution by the Dale County Commission, every person, firm, corporation, club, or association
that sells or stores or receives for the purpose in Dale 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, and smoking
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 tobacco, and like...
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45-31-242.01
Section 45-31-242.01 Tax to be added to sales price of tobacco products. Upon adoption
of a resolution by the Geneva County Commission, every person, firm, corporation, club, or
association that sells or stores or receives for the purpose in Geneva 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 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 tobacco, and like...
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45-42-242.01
Section 45-42-242.01 Tax to be added to sales price of tobacco products. Upon adoption
of a resolution by the Limestone County Commission, every person, firm, corporation, club,
or association that sells, stores, or receives for the purpose in Limestone 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 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 tobacco, and like...
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45-8-21
Section 45-8-21 Prohibited activity in licensed premises; violations and penalties.
(a) The Legislature finds that nudity, sexual conduct, and the depiction or simulation thereof
in conjunction with the furnishing of alcoholic beverages in public places is contrary to
the safety, health, and morals of the inhabitants of Calhoun County, Alabama, and is desirous
of prohibiting such conduct. This section is therefore enacted pursuant to the authority
granted in Article IV, Section 104 of the Constitution of Alabama of 1901, that allows
local legislation to regulate or prohibit alcoholic beverage traffic and as otherwise granted
in the Constitution of Alabama of 1901. (b) The following words, terms, and phrases as used
herein shall have the meanings ascribed to them in this section except where the context
clearly otherwise requires: (1) "Person" shall mean any natural person, firm, association,
joint venture, partnership, corporation, or any other entity. (2) "Licensed establishment"...

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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 ($0.03)
for each sack, plug, package, or other container of chewing tobacco, which...
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45-9-20
Section 45-9-20 Prohibited activities at licensed establishments. (a) The Legislature
finds that nudity, sexual conduct, and the depiction or simulation thereof in conjunction
with the furnishing of alcoholic beverages in public places is contrary to the safety, health,
and morals of the inhabitants of Chambers County, Alabama, and is desirous of prohibiting
such conduct. This section is therefore enacted pursuant to the authority granted in
Article IV. Section 104 of the Constitution of Alabama of 1901, that allows local legislation
to regulate or prohibit alcoholic beverage traffic and as otherwise granted in the Constitution
of Alabama of 1901. (b) The following words, terms, and phrases as used herein shall have
the meanings ascribed to them in this section except where the context clearly otherwise
requires: (1) "Person" shall mean any natural person, firm, association, joint venture,
partnership, corporation, or any other entity. (2) "Licensed establishment" shall
mean any...
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45-9-244
Section 45-9-244 Tobacco products. (a) Upon adoption of the Legislature, there is hereby
imposed on every person, firm, or corporation that sells, stores, delivers, uses, or otherwise
consumes tobacco or tobacco products in Chambers County, a county privilege, license, or excise
tax in the following amounts: (1) Twenty-five cents ($.25) for each package of cigarettes
made of tobacco or any substitute therefor. (2) Twelve cents ($.12) for each cigar of any
description made of tobacco or any substitute therefor, but not including cigarette sized
and near cigarette sized cigars which shall be taxed in the same manner as cigarettes under
subdivision (1). (3) Twenty-five cents ($.25) 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 suitable for smoking in a pipe or cigarette.
(4) Twenty-five cents ($.25) for each sack, plug, package, or other...
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9-13-241
Section 9-13-241 Definitions. As used in this article, the following words shall have
the meaning stated below, unless the context clearly requires otherwise: (1) BOARD. The State
Board of Agriculture and Industries. (2) COMMISSIONER. The Commissioner of Agriculture and
Industries or his designated representative. (3) CULTIVATED GINSENG. Ginseng that has been
planted and cultivated by standard horticultural practices. (4) DEPARTMENT. The Department
of Agriculture and Industries. (5) EXPORT. To transport, deliver or cause to be transported
or delivered to any person or place for the purpose of transportation from any place in this
state to any place outside this state. (6) GINSENG. The plant Panax quinquefolius L., including
cuttings, roots, fruits, seed, propagules or any other portion thereof. (7) GINSENG COLLECTOR.
Any person who intentionally removes wild ginseng from the location in which the plant grew
for the purpose of sale, resale or export. (8) GINSENG DEALER. Any person who...
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