134 chapters · 10,612 sections in this title.
Ala. Code § 45-3-244 County Privilege, License, or Excise Tax - Established
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There is hereby imposed upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco or certain tobacco products in Barbour County a county privilege, license, or excise tax in the following amounts: (1) Five cents ($0.05) for each pack…
Ala. Code § 45-3-244.01 County Privilege, License, or Excise Tax - Purpose and Intent
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Upon adoption of a resolution by the Barbour County Commission, every person, firm, corporation, club, or association that sells, stores, or receives for the purpose in Barbour County, any cigarettes, cigars, snuff, smoking tobacco and like tobacco products shall add the amount o…
Ala. Code § 45-3-244.02 County Privilege, License, or Excise Tax - Failure to Add or Levy Tax; Penalty
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It shall be unlawful for any dealer, storer or distributor engaged in or continuing in Barbour County in the business for which the tax is hereby levied to fail or refuse to add to the sales price and collect from the purchaser the amount due on account of the tax herein provided…
Ala. Code § 45-3-244.03 County Privilege, License, or Excise Tax - Tax Stamps
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The tax hereby authorized shall be paid by affixing stamps as is required for the payment of the tax imposed by Section 40-25-1 through Section 40-25-28. The State Department of Revenue shall have the same duties relative to the preparation and sale of stamps to evidence the paym…