Section 45-33-242.05 – Disposition of Funds.
Section 45-33-242.05 Disposition of funds. The proceeds of the tax levied herein, less the actual costs of collection not to exceed 10 percent shall be paid by the State Department of Revenue to the county general fund on a monthly basis to be expended by the Hale County Commission for general county purposes. (Act 91-783, […]
Section 45-33-242.06 – Construction and Application.
Section 45-33-242.06 Construction and application. (a) None of the provisions of this subpart 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 subpart shall not be construed to apply to cigarettes stored by a wholesale dealer for the purpose […]
Section 45-33-242.30 – Levy of Tax.
Section 45-33-242.30 Levy of tax. (a) Upon adoption of a resolution by the Hale County Commission, the commission may impose on every person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes tobacco or tobacco products in Hale County, a county privilege, license, or excise tax in the following amounts; (1) Seven cents […]
Section 45-33-242.31 – Tax to Added to Sale Price of Tobacco Products.
Section 45-33-242.31 Tax to added to sale price of tobacco products. Every person, firm, corporation, club, or association that sells, stores, or receives for the purpose of selling or storing in Hale County, any cigarettes, cigars, snuff, and smoking tobacco products shall add the amount of the license or privilege tax levied and assessed to […]
Section 45-33-242.32 – Violations; Collection; Tobacco Stamps; Rules and Regulations.
Section 45-33-242.32 Violations; collection; tobacco stamps; rules and regulations. It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in the business in Hale County for which the tax is levied to fail or continuing in the business in Hale County for which the tax is levied to fail or refuse […]
Section 45-33-242.33 – Application of Laws, Rules, and Regulations.
Section 45-33-242.33 Application of laws, rules, and regulations. 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 […]
Section 45-33-242.34 – Disposition of Funds.
Section 45-33-242.34 Disposition of funds. The proceeds from the tax authorized, less the amount or percentage of the actual cost of collection as may be agreed upon by the Commissioner of the Department of Revenue and the Hale County Commission, shall be distributed to the Hale County General Fund to be used for the operation […]
Section 45-33-242.35 – Construction and Application.
Section 45-33-242.35 Construction and application. 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 the county which are actually resold or reshipped. (Act 99-235, p. 302, §6.)
Section 45-33-243 – Definitions.
Section 45-33-243 Definitions. When used in this part, unless the context plainly indicates otherwise, the following words and phrases shall have the meanings respectively ascribed to them by this section: (1) DEPARTMENT. The State Department of Revenue. (2) PERSON. Any individual, firm, partnership, corporation, association, or any combination thereof. (3) PRODUCER. Any person engaging in […]
Section 45-33-243.01 – Levy of Tax.
Section 45-33-243.01 Levy of tax. There is hereby levied, in addition to all other taxes imposed by law, an excise and privilege tax on every person severing pit run sand, clay, sand-gravel, clay-gravel, sand-clay, and gravel within Hale County. The tax shall be paid to the Department of Revenue at the rate of up to […]