Title 45

Within 21 days of the receipt of the fees required by this section, the Tax Collector of Mobile County shall pay the following amounts as designated for each stamp fee received: (1) Thirty cents ($0.30) to the University of South Alabama Medical Center to help provide for the cos…

The County of Mobile and the City of Mobile are hereby authorized to pass ordinances providing for the enforcement of this part. (Act 79-657, p. 1137, §4.)

(a) For purpose of this section, the term “religious organization” shall mean any society, sect, persuasion, mission, church, parish, congregation, temple, convention, or association of any of the foregoing, diocese or presbytery, or other organization, whether or not incorporate…

The L’Arche-Mobile, Inc., a nonprofit corporation, located in Mobile, Alabama, is exempted from paying any county and municipal sales or use taxes. (Act 94-94, p. 100, §1.)

(a) The Mobile Arts and Sport Association is exempted from paying any county and municipal sales or use taxes. (b) The Greater Gulf State Fair, Inc., and all persons, firms, or corporations that do business with the Greater Gulf State Fair, Inc., on its fairgrounds in Mobile Coun…

The Mission of Hope, Inc., a nonprofit corporation, located in Mobile, Alabama, is exempted from paying any county and municipal sales or use taxes. (Act 94-218, p. 305, §1.)

In Mobile County, the Friends of Magnolia Cemetery, Inc., is exempted from paying any county and municipal sales or use taxes. (Act 94-246, p. 460, §1.)

Christmas trees sold from the tree lot of the Mobile Optimist Club are exempted from all county and municipal sales and use taxes and gross receipts taxes whose proceeds are annually donated from the sale of Christmas trees to the Boys and Girls Clubs of Greater Mobile, Inc., a n…

The Society of St. Vincent DePaul is exempted from paying or collecting any county and municipal sales and use taxes. (Act 2000-642, p. 1288, §1.)

In Mobile County, except for sales and use taxes, if any, owed and collected under the Education First Amendment, Amendment 706 to the Constitution of Alabama of 1901, now appearing as Section 34, Mobile County, Local Amendments, Official Recompilation of the Constitution of Alab…

(a) The County Commission of Mobile County shall distribute and pay all funds received by Mobile County under subsection (a) of Section 40-20-8, as amended, relating to the levy and distribution of a privilege tax on the production of oil and gas from offshore, as follows: (1) Th…

This subpart shall apply in, and only in, Mobile County, Alabama; it does not alter or repeal any statute, but is in addition to and cumulative of laws now in effect. (Act 87-558, p. 868, §1.)

Any person, firm, corporation, club, or association failing to affix required stamps, or account and collect the taxes enumerated in Section 45-49-249.50, shall on a first offense pay a civil penalty of not less than twenty-five dollars ($25) per item nor more than five hundred d…

(a)As used in this subpart, unless the context requires a different meaning, person includes a firm, corporation, club, partnership, company, trustee, agency, or association, or any agent, servant, employee, or officer thereof; seller means a person who is engaged in the business…

In addition to all other taxes now imposed by law, every person who sells, stores, or delivers any cigarettes within the county shall pay a license tax to the county, and a license tax is hereby fixed and levied, which license tax shall be two cents ($0.02) for each package of ci…

The tax herein levied shall be paid through the use of one stamp as herein provided for. The one stamp shall be used to designate or represent the county license tax, and municipal license or privilege tax, if any is levied by a municipality within the county, collected on the sa…

(a)It shall be the duty of each wholesale dealer or jobber who sells, stores, or delivers cigarettes to retail sellers in this county to affix to each package of cigarettes sold or delivered in the county the designated stamp. Each wholesaler or jobber who desires to do so may pu…

The county commission shall keep on hand for sale an adequate quantity of stamps to be affixed to each package of cigarettes as required under this subpart. Each such stamp shall have inscribed thereon the words County of Mobile Cigarette Tax, but the words need not be arranged i…

(a) The county license tax imposed by this subpart and collected by the seller, wholesaler or retailer, shall be paid to the county commission, and the county commission, after first reimbursing the county general fund for expenses incurred in the administration and enforcement o…

The county commission is hereby given the right, power, and authority to promulgate and adopt rules and regulations governing the collection of the county tax hereby imposed, if it is necessary to do so in order to more effectually carry out the terms and provisions of this subpa…

(a) It shall be unlawful for any person to offer for sale, either at wholesale or retail, in Mobile County, any cigarettes on which the stamp as herein provided does not appear and the possession of cigarettes in Mobile County by a seller in any retail establishment without the p…

A person who violates this subpart or any rule or regulation promulgated and adopted by the county commission, shall be guilty of a Class C misdemeanor, and each day his or her violation continues shall constitute a separate offense. (Act 87-558, p. 868, §10.)

No seller shall continue in business when he or she is in default in payment of the tax imposed by this subpart. In addition to other penalties, a delinquent taxpayer shall be liable for a penalty of 20 percent of the amount found to be due by him or her. Penalties shall be paid …

This subpart shall not apply to acts or transactions in interstate commerce; nor shall any provision hereof apply to any business conducted by or for the United States or any other government. This subpart shall not be construed to apply to cigarettes stored by a wholesale dealer…

(a) There is hereby imposed upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco or certain tobacco products in Mobile County a county privilege, license, or excise tax in the following amounts: (1) Five cents ($0.05) for each p…

Every person, firm, corporation, club, or association that sells, stores, or receives for the purpose in Mobile 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…

It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in Mobile 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…

All laws, rules, and regulations of the State Department of Revenue, relating to the manner and time of payment of the tax levied by Section 40-25-1 to Section 40-25-28, inclusive, requiring reports from dealers and prescribing penalties for violations shall apply with equal forc…

The proceeds from the tax hereby authorized less the actual cost of collection not to exceed three percentum shall be paid by the State Department of Revenue to the Mobile County Board of Education for the retirement of debt incurred or contracted for by the Mobile County Board o…

This subpart shall not be construed to apply to cigarettes, cigars, snuff, smoking tobacco, and like tobacco products stored by a wholesale dealer for the purpose of resale or reshipment outside of such county which are actually resold or reshipped. (Act 92-262, p. 618, §7.)

For the purposes of this subpart, the following words shall have the following meanings: (1) BUSINESS RECORDS. All invoices, receipts, ledgers, inventories, tax returns, balance sheets, reports, and documents of every type, whether prepared or maintained on paper or electronicall…

This subpart applies to the collection and enforcement of all county privilege, license, or excise taxes levied or authorized to be levied by local law or resolution of the Mobile County Commission on the sale, distribution, storage, use, or otherwise consumption of cigarette and…

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…

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…

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…

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…

It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in Mobile County in the business for which the tax is levied to fail or refuse to add to the sales price and collect from the purchaser the amount due on the tax authorized in this subpart or to …

Any retail dealer or semijobber of tobacco products enumerated and defined in this subpart purchasing or receiving the commodities from without the state, whether the same shall have been ordered or purchased through a wholesaler or jobber in this state, or by drop shipment or ot…

The Mobile County Tobacco Tax Collector shall have the duties relative to the preparation and sale of stamps to evidence the payment of the tax on products suitable for affixing the stamp. In the event tobacco stamps are not available, or not suitable for affixing to certain toba…

Any product taxable by law found not having affixed to the package the stamps, or in the case of products not requiring a stamp to be affixed where purchase invoices do not itemize the applicable tobacco taxes, are declared to be contraband goods and may be seized by the Mobile C…

The Mobile County Commission may adopt rules to effectuate the purposes of this subpart and conform to the provisions of Chapter 25 of Title 40. On October 1, 2019, the Mobile County Commission shall publish a notice to all tobacco wholesalers and retailers consistent with Act 20…

Taxes, penalties, and fines assessed pursuant to this subpart shall constitute a debt due to Mobile County, may be collected by civil suit, and shall be secured by a lien, superior to all other liens except the liens for state and city ad valorem taxes upon the personal property …

A written notice of any rate increase must be given to each customer by the gas utility boards at least 30 days prior to the increase. (Act 80-357, p. 477, §1.)

The members of the board of directors of any authority created or operated in Mobile County pursuant to Sections 11-88-1 to 11-88-21, inclusive, which operates a public water system, a public sewer system, or a fire protection facility that serves 6,500 or more customers, in addi…

Each member of the board of directors of any authority which operates a public water system, a public sewer system, or a fire protection facility in Mobile County and which serves 6,500 or more customers, in addition to any other compensation, shall receive an expense allowance f…

The following words, phases, or terms as used in this part, unless the context indicates otherwise, shall have the following meanings: (1) ABANDONED PROPERTY. Wrecked or derelict property having no value other than nominal salvage value, if any, which has been left abandoned and …