Section 45-48-247.01 – Tax to Be Added to Sales Price of Tobacco Products.
Section 45-48-247.01 Tax to be added to sales price of tobacco products. (a) Upon adoption of a resolution by the Marshall County Commission, every person, firm, corporation, club, or association that sells or stores or receives for the purpose in Marshall County any cigarettes, cigars, snuff, smoking tobacco, and like tobacco products shall add the […]
Section 45-48-247.02 – Violations.
Section 45-48-247.02 Violations. It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in Marshall County in the business for which the tax is hereby levied to fail or refuse to add to the price and collect from the purchaser the amount due on account of the tax herein provided or […]
Section 45-48-247.03 – Tobacco Stamps.
Section 45-48-247.03 Tobacco stamps. 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 to Section 40-25-28, inclusive. The State Department of Revenue shall have the same duties relative to the preparation and sale of stamps to evidence the payment of such […]
Section 45-48-247.04 – Rulemaking Authority.
Section 45-48-247.04 Rulemaking authority. The State Department of Revenue is hereby authorized to promulgate and enforce rules and regulations to effectuate the purpose of this part. All such rules and regulations duly promulgated shall have force and effect of law. (Act 87-522, p. 787, § 5.)
Section 45-48-247.05 – Application of Laws, Rules, and Regulations.
Section 45-48-247.05 Application of 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 to Section 40-25-28, inclusive, as amended, requiring reports from dealers and prescribing penalties for violations shall apply with equal force to […]
Section 45-48-247.06 – Application.
Section 45-48-247.06 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 stored by […]
Section 45-48-247.07 – Construction.
Section 45-48-247.07 Construction. The provisions of this part shall be construed in pari materia with any and all other provisions of law, or parts of law, relating to taxes, tobacco products, or firefighting departments; provided, however, that all laws or parts of laws which are in direct conflict herewith are hereby repealed. (Act 87-522, p. […]
Section 45-48-244.06 – Disposition of Funds.
Section 45-48-244.06 Disposition of funds. The Marshall County Treasurer shall deposit the net proceeds of the lodgings tax collected hereunder to the account of the Marshall County Tourism Commission for its use in promoting tourism within Marshall County. (Act 82-405, p. 615, § 7.)
Section 45-48-241.30 – Issuance of Mobile Home Identification Decals by Mail.
Section 45-48-241.30 Issuance of mobile home identification decals by mail. (a)(1) The tax collector in Marshall County, with the approval of the county governing body, may issue mobile home identification decals by mail, using the United States Postal Service, or its successor, upon the written application of a resident/owner of a mobile home signed by […]
Section 45-48-244.30 – Collection and Distribution of Lodgings Taxes.
Section 45-48-244.30 Collection and distribution of lodgings taxes. In Marshall County, all laws to the contrary notwithstanding, all motel and hotel or other like lodging accommodations or facilities located in Lake Guntersville State Park are hereby required to collect from their patrons all lodgings taxes heretofore authorized by Section 40-26-1 and Subpart 1. The amount […]