Section 45-10-245.01 – Tax to Be Added to Sales Price of Tobacco Products.
Section 45-10-245.01 Tax to be added to sales price of tobacco products. Commencing August 1, 1989, there is levied on every person, firm, corporation, club, or association that sells or stores or receives for the purpose of distribution in Cherokee County any cigarettes, cigars, snuff, smoking tobacco, and like tobacco products shall add the amount […]
Section 45-10-245.02 – Tobacco Stamps.
Section 45-10-245.02 Tobacco stamps. The tax hereby levied 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 payment of such tax […]
Section 45-10-245.03 – Rules and Regulations.
Section 45-10-245.03 Rules and regulations. The State Department of Revenue is hereby authorized to promulgate and enforce rules and regulations to effectuate the purposes of this part. All such rules and regulations duly promulgated shall have the force and effect of law. (Act 89-717, p. 1431, §4.)
Section 45-10-245.04 – Application of Department of Revenue Laws, Rules, and Regulations.
Section 45-10-245.04 Application of Department of Revenue laws, rules, and regulations. All laws and rules and regulations of the Department of Revenue, relating to the manner and time of payment of the tax levied by Section 40-25-1 through Section 40-25-28, requiring reports from dealers and prescribing penalties for violations shall apply with equal force to […]
Section 45-10-245.05 – Disposition of Proceeds.
Section 45-10-245.05 Disposition of proceeds. The proceeds from the tax hereby levied, less the actual costs of collection not to exceed 10 per centum, shall be paid by the State Department of Revenue into the county general fund of Cherokee County. (Act 89-717, p. 1431, §6.)
Section 45-10-245.06 – Construction and Application.
Section 45-10-245.06 Construction and application. (a) None of the provisions of this part shall be applied in such manner as to be in violation of the commerce or other clauses of the federal or state constitution. (b) This part shall not be construed to apply to cigarettes, cigars, snuff, smoking tobacco, and like tobacco products […]
Section 45-10-244.31 – Definitions.
Section 45-10-244.31 Definitions. All words, terms, and phrases as defined in Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4, providing for the levy of a state sales tax shall, wherever used in this subpart, have the same meanings respectively ascribed to them in those sections, except where the context herein clearly indicates a different meaning. In addition, […]
Section 45-10-244.32 – Authorization of Levy of Tax.
Section 45-10-244.32 Authorization of levy of tax. The Cherokee County Commission is hereby authorized to levy and impose a one percent sales or gross receipts tax upon the sales of all tangible personal property sold in Cherokee County, Alabama. There are exempted, however, from the provisions of this section and from the computation of the […]
Section 45-10-244.33 – Payment of Taxers Herein Levied; Reports by Taxpayers.
Section 45-10-244.33 Payment of taxers herein levied; reports by taxpayers. The sales taxes authorized to be levied in Section 45-10-244.32 shall be due and payable in monthly installments on or before the twentieth day of the month next succeeding the months in which the tax accrues. All taxes levied in this subpart shall be paid […]
Section 45-10-244.34 – Sales Tax to Be Added to Sales Price or Admission Fee.
Section 45-10-244.34 Sales tax to be added to sales price or admission fee. Each person engaging or continuing within Cherokee County in a business subject to the tax levied in Section 45-10-244.32, shall add to the sales price or admission fee and collect from the purchaser or the person paying the admission fee the amount […]