134 chapters · 10,612 sections in this title.
Ala. Code § 45-49-249.52 Collection of Taxes
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All county privilege, license, or excise taxes levied or authorized to be levied by local law or resolution of the Mobile County Commission, in Mobile County on the sale, distribution, storage, use, or otherwise consumption of all tobacco products in the county shall be collected…
Ala. Code § 45-49-249.53 Tax to Be Added to Sales Price of Tobacco Products
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In Mobile County, every person, firm, corporation, club, or association that sells, stores, or receives for distribution or sale any cigarettes, cigars, cheroots, stogies, smoking tobacco, chewing tobacco, snuff, or any substitute thereof, as defined in Section 40-25-1, shall add…
Ala. Code § 45-49-249.54 Recordkeeping
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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 cigar…
Ala. Code § 45-49-249.55 Reporting Requirements
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Every wholesale dealer shall furnish to the Mobile County Tobacco Tax Collector a monthly report, between the 1st and 20th of each month, for the preceding month, of the sale or delivery of all cigarettes or other tobacco products made in Mobile County, and of all orders for ciga…