45-22-242.08
Section 45-22-242.08 Failure to add tax to service price. It shall be unlawful for any person,
firm, or corporation engaged in or continuing within Cullman County in any business for which
a license or privilege tax is required by this part to fail or refuse to add to the price
of the service rendered the amount due by the taxpayer on account of the tax levied by this
part. Nor shall any person refund or offer to refund all or any part of the amount collected
as tax under this part or to absorb such tax or to advertise directly or indirectly the absorption
or refund of such tax or any portion of the same. (Acts 1973, No. 161, p. 202, §9.)...
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45-40-244.08
Section 45-40-244.08 Failure to add tax to service price. It shall be unlawful for any person,
corporation, partnership, firm, limited liability company, association, proprietorship, or
other entity engaged in or continuing within the county any business for which a license or
privilege tax is required by this part to fail or refuse to add to the price of the service
rendered the amount due by the taxpayer on account of the tax levied by this part. Nor shall
any such person refund or offer to refund all or any part of the amount collected as tax under
this part or to absorb such tax or to advertise directly or indirectly the absorption or refund
of such tax or any portion of the same. (Act 2001-561, p. 1130, §9.)...
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40-26-16
Section 40-26-16 Failure to add tax to price of service; refund or absorption of tax prohibited.
It shall be unlawful for any person, firm or corporation engaged in or continuing within this
state in any business for which a license or privilege tax is required by this chapter to
fail or refuse to add to the price of the service rendered the amount due by the taxpayer
on account of the tax levied by this chapter. Nor shall any person refund or offer to refund
all or any part of the amount collected as tax under this chapter or to absorb such tax or
to advertise directly or indirectly the absorption or refund of such tax or any portion of
the same. Any person, firm or corporation violating any of the provisions of this section
shall be guilty of a misdemeanor and upon conviction shall be fined in a sum not less than
$50 nor more than $100, or may be imprisoned in the county jail for not more than six months,
or by both such fine and imprisonment, and each act or violation of the...
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45-3A-51.08
Section 45-3A-51.08 Failure to collect tax. It shall be unlawful for any person, firm, or corporation
engaged in or continuing within the City of Eufaula in any business for which a license or
privilege tax is required by this part to fail or refuse to add to the price of the service
rendered the amount due by the taxpayer on account of the tax levied by this part. Nor shall
any person refund or offer to refund all or any part of the amount collected as tax under
this part or to absorb such tax or to advertise directly or indirectly the absorption or refund
of such tax or any portion of the same. (Act 96-620, p. 986, §9.)...
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45-8-241.28
Section 45-8-241.28 Failure to include tax; absorption or refund of tax. It shall be unlawful
for any person, firm, or corporation engaged in or continuing within Calhoun County in any
business for which a license or privilege tax is required by this subpart to fail or refuse
to add to the price of the service rendered the amount due by the taxpayer on account of the
tax levied by this subpart. Nor shall any person refund or offer to refund all or any part
of the amount collected as tax under this subpart or to absorb such tax or to advertise directly
or indirectly the absorption or refund of such tax or any portion of the same. (Acts 1978,
No. 73, p. 1759, §9.)...
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45-18-242.08
Section 45-18-242.08 Failure to include tax; absorption or refund of tax. It shall be unlawful
for any person, corporation, partnership, firm, limited liability company, association, proprietorship,
or other entity engaged in or continuing within the county any business for which a license
or privilege tax is required by this part to fail or refuse to add to the price of the service
rendered the amount due by the taxpayer on account of the tax levied by this part. Nor shall
any such person refund or offer to refund all or any part of the amount collected as tax under
this part or to absorb such tax or to advertise directly or indirectly the absorption or refund
of such tax or any portion of the same. (Act 98-657, p. 1440, §9.)...
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45-14-244.02
Section 45-14-244.02 Collection of tax; stamps. It shall be unlawful for any dealer, storer,
or distributor engaged in or continuing in the business in Clay County for which the tax is
levied to fail or refuse to add to the sales price and collect from the purchaser the amount
due to Clay County on account of the tax herein provided, to refund or offer to refund all
or any part of the amount collected or absorbed, or advertise directly or indirectly, the
absorption of the tax or any portion thereof. Any person, firm, corporation, club, or association
violating this section shall be subject to a civil penalty of not less than twenty-five dollars
($25) nor more than five hundred dollars ($500). Each act in violation of this section shall
constitute a separate offense. (1) The State Department of Revenue may collect all taxes levied
pursuant to this part at the same time and in the same manner as state sales and use taxes
are collected. (2) The tax levied herein shall be paid by affixing...
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45-9-244
Section 45-9-244 Tobacco products. (a) Upon adoption of the Legislature, there is hereby imposed
on every person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes
tobacco or tobacco products in Chambers County, a county privilege, license, or excise tax
in the following amounts: (1) Twenty-five cents ($.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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40-23-26
Section 40-23-26 Tax to be added to purchase price; refund unlawful; tax a direct tax on retail
consumer. (a) Every person, firm, corporation, association or copartnership engaged in or
continuing within this state in the business for which a license or privilege tax is required
by this division shall add to the sales price and collect from the purchaser on all sales
upon the gross receipts or gross proceeds of which there is levied by this division a sales
tax at the rate of four percent, $.04 tax for each whole dollar of sales price; provided,
that on that part of the sales price which is a fractional part of a dollar, in addition to
whole dollars, and on sales of less than a dollar there shall be collected in addition to
the tax collected on whole dollars, no tax on $.01 to and including $.10 of sales price, $.01
tax on $.11 to and including $.30 of sales price, $.02 tax on $.31 to and including $.54 of
sales price, $.03 tax on $.55 to and including $.73 of sales price, and $.04 tax...
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45-29-243.01
Section 45-29-243.01 Tax to be added to sales price of tobacco products. Upon passage of this
part there is levied on every person, firm, corporation, club, or association that sells or
stores or receives for the purpose of distribution in Fayette 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...
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