Code of Alabama |
Match Context and Document information |
URL: | http://alisondb.legislature.state.al.us/alison/CodeOfAlabama /1975/45-27-247.02.htm |
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Depth: | 0 singles |
Size: | 1,159 bytes |
Modified: | 2012-01-03 08:10:42 |
Categories: | -None- |
Title: | 45-27-247.02 |
Description: | -None- |
Keywords: | -None- |
Meta data: | -None- |
Body: | Section 45-27-247.02 Levy of tax. In addition to all other taxes now imposed by law, every person who sells, stores, or delivers any cigarettes within the county shall pay a license tax to the county, and a license tax is hereby fixed and levied, which license tax shall be in the following amounts for the sale, storage, and delivery of cigarettes in the county: (1) All cigarettes made of tobacco or any substitute therefor, three cents ($0.03) for each package containing 20 cigarettes or less. (2) All cigarettes made of tobacco or any substitute therefor six cents ($0.06) for each package containing more than 20 and not exceeding 40 cigarettes. (3) All cigarettes made of tobacco or any substitute therefor, nine cents ($0.09) on each package containing more than 40 cigarettes. (Act 1953, No. 565, p. 805, ยง3.) |