Section 45-2-244.104 – Addition of Tax to Sales Price or Admission Fee.
Section 45-2-244.104 Addition of tax to sales price or admission fee. Each person engaging or continuing within Baldwin County in a business subject to the tax levied in Section 45-2-244.102, shall add to the sales price or admission fee and collect from the purchaser or the person paying the admission fee the amount due by […]
Section 45-2-244.105 – Collections and Enforcement.
Section 45-2-244.105 Collections and enforcement. The tax imposed by this subpart shall constitute a debt due Baldwin County and may be collected as provided by law. The tax, together with interest and penalties with respect thereto, shall constitute and be secured by a lien upon the property of any person from whom the tax is […]
Section 45-2-244.106 – Application of State Sales Tax Statutes.
Section 45-2-244.106 Application of state sales tax statutes. All provisions of the state sales tax statutes with respect to payment, assessment, and collection of the state sales tax, making of reports and keeping and preserving records with respect thereto, penalties for failure to pay the tax, the promulgation of rules and regulations with respect to […]
Section 45-2-244.107 – Charge for Collection; Disposition of Funds.
Section 45-2-244.107 Charge for collection; disposition of funds. The State Department of Revenue shall charge Baldwin County for collecting the special county tax levied under this subpart such amount or percentage of total collections as may be agreed upon by the Commissioner of Revenue and the Baldwin County Commission, but such charge shall not, in […]
Section 45-2-244.130 – Levy of Tax.
Section 45-2-244.130 Levy of tax. (a) There is hereby imposed on every person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes tobacco or tobacco products in Baldwin County, a county privilege, license, or excise tax in the following amounts: (1) Five cents ($0.05) for each sack, can, package, excluding cigarette packages, or […]
Section 45-2-244.131 – Addition of Tax to Tobacco Products.
Section 45-2-244.131 Addition of tax to tobacco products. Every person, firm, corporation, club, or association that sells, stores, or receives, for the purpose of selling or storing in Baldwin County, any snuff and smoking tobacco products shall add the amount of the license or privilege tax levied and assessed to the price of the snuff […]
Section 45-2-244.132 – Failure to Collect Tax; Powers and Duties of Department; Unavailability of Stamps.
Section 45-2-244.132 Failure to collect tax; powers and duties of department; unavailability of stamps. (a) It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in the business in Baldwin County for which the tax is levied to fail or refuse to add to the sales price and collect from the […]
Section 45-2-244.133 – Time and Manner of Payment.
Section 45-2-244.133 Time and manner of payment. All laws, rules, and regulations of the department relating to the manner and time of payment of the tax levied by Sections 40-25-1 to 40-25-28, inclusive, requiring reports from dealers and prescribing penalties for violations shall apply with equal force to the tax levied by this subpart as […]
Section 45-2-244.033 – Recordkeeping.
Section 45-2-244.033 Recordkeeping. All distributors, storers, and retail dealers shall keep for not less than three years within the State of Alabama at some certain place or office such books, documents, or papers as will clearly show the amount of sale or withdrawals of gasoline and motor fuel made in Baldwin County taxed under this […]
Section 45-2-244.074 – Addition of Tax to Sales Price or Admission Fee.
Section 45-2-244.074 Addition of tax to sales price or admission fee. Each person engaging or continuing within Baldwin County in a business subject to the tax levied in Section 45-2-244.072, shall add to the sales price or admission fee and collect from the purchaser or the person paying the admission fee the amount due by […]