§ 45-30-245.01 — Addition of Tax to Purchase Price

Alabama § 45-30-245.01

• Jurisdiction: Alabama
• Title 45: Local Laws
• Ch. 30: Franklin County
• Art. 24: Taxation
• Part 6: Tax, Tobacco
• Subpart 1: 1963 Tax

Text

Every person, firm, corporation, club, or association that sells or stores or receives for the purpose of distribution in Franklin County any cigarettes or cigars shall add the amount of the license or privilege tax levied and assessed herein to the price of the cigarettes and cigars, it being the purpose and intent of this provision that the tax levied is, in fact, a levy on the consumer with the person, firm, corporation, club, or association, who sells or stores or receives for the purpose of distributing the cigarettes or cigars, acting merely as agent for the collection of the tax. The dealer, storer, or distributor shall state the amount of the tax separately from the price of the cigarettes and cigars on all price display signs, sales or delivery slips, bills, and statements which advertise or indicate the price of the cigarettes and cigars. It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in the 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 or to refund or offer to refund all or any part of the amount collected or to absorb or advertise directly or indirectly the absorption of the tax or any portion thereof. Any person, firm, corporation, club, or association violating any of the provisions of this section shall be guilty of a misdemeanor, and upon conviction shall be fined not more than one hundred dollars ($100) or imprisoned in the county jail for not more than 60 days, or by both such fine and imprisonment. Each act in violation of this section shall constitute a separate offense.

Legislative History

(Act 1963, No. 515, p. 1100, §2.)