45-38-243.01
Section 45-38-243.01 Tax to be added to sales price of tobacco products. Upon September
1, 1989, every person, firm, corporation, club, or association that sells or stores or receives
for the purpose of distribution in Lamar County any cigarettes, cigars, snuff, smoking tobacco,
and like tobacco products shall add the amount of the license or privilege tax levied and
assessed herein to the price of the cigarettes, cigars, snuff, smoking tobacco, and like tobacco
products, 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, cigars, snuff, smoking
tobacco, and like tobacco products, 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, cigars, snuff, smoking tobacco, and the tobacco...
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45-43-247.01
Section 45-43-247.01 Tax to be added to sales price of tobacco products. Upon adoption
by the Lowndes County Commission, every person, firm, corporation, club, or association that
sells or stores or receives for the purpose of distribution in Lowndes County any cigarettes,
cigars, snuff, smoking tobacco, and like tobacco products shall add the amount of the license
or privilege tax levied and assessed herein to the price of the cigarettes, cigars, snuff,
smoking tobacco and like tobacco products, 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, cigars, snuff, smoking tobacco and like tobacco products, 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, cigars, snuff, smoking...
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45-47-245.01
Section 45-47-245.01 Tax to be added to sales price of tobacco products. Upon September
1, 1988, every person, firm, corporation, club, or association that sells or stores or receives
for the purpose of distribution in Marion County any cigarettes, cigars, snuff, smoking tobacco,
and like tobacco products shall add the amount of the license or privilege tax levied and
assessed herein to the price of the cigarettes, cigars, snuff, smoking tobacco, and like tobacco
products, 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, cigars, snuff, smoking
tobacco, and like tobacco products, 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, cigars, snuff, smoking tobacco, and the tobacco...
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45-33-242.01
Section 45-33-242.01 Tax to be added to sales price of cigarettes; enforcement. (a)
Upon September 20, 1991, the county commission is authorized to levy on every person, firm,
corporation, club, or association that sells or stores or receives for the purpose of distribution
in Hale County any cigarettes shall add the amount of the license or privilege tax levied
and assessed herein to the price of the cigarettes, 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, 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 on all price
display signs, sales or delivery slips, bills, and statements which advertise or indicate
the price of the cigarettes. (b) It shall be the duty of the County...
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11-49B-22
Section 11-49B-22 Taxes; exemptions; reporting credit sales; lien security; state sales
tax provisions applicable; charge for collecting tax; voting. (a) The authority shall, subject
to a referendum in the counties it proposes to serve, levy, in addition to all other taxes,
including, but not limited to, municipal gross receipts license taxes, a 1/4 percent privilege
license tax against gross sales or gross receipts, provided, however, that the rate of such
tax on any person, firm, or corporation engaged in the type of business described in Section
40-23-2(4) shall be an amount equal to 1/32 percent of the gross proceeds from sales described
in such section. The gross receipts of any business and the gross proceeds of all sales
which are presently exempt under the state sales and use tax statutes are exempt from the
tax authorized by this chapter. (b) The tax levied by this chapter shall be collected by the
State Department of Revenue, the authority, the county, or by contract to a...
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45-19-245
Section 45-19-245 Levy and collection of tax; disposition of funds. (a) There is imposed
upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes
tobacco or certain tobacco products in Coosa County a county privilege, license, or excise
tax in the following amounts: (1) Five cents ($0.05) for each package of cigarettes made of
tobacco or any substitute therefor. (2) Two cents ($0.02) for each cigar of any description
made of tobacco or any substitute therefor, with the exception of the cigarette sized or near
cigarette sized cigars which may be taxed at the same rate as cigarettes under subdivision
(1). (3) Two cents ($0.02) for each sack, can, package, or other container of smoking tobacco,
including granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco
which are prepared in such manner as to be suitable for smoking in a pipe or cigarette. (4)
Three cents ($0.03) for each sack, plug, package, or other container of...
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45-9-244
Section 45-9-244 Tobacco products. (a) Upon adoption of the Legislature, there is hereby
imposed on every person, firm, or corporation that sells, stores, delivers, uses, or otherwise
consumes tobacco or tobacco products in Chambers County, a county privilege, license, or excise
tax in the following amounts: (1) Twenty-five cents ($.25) for each package of cigarettes
made of tobacco or any substitute therefor. (2) Twelve cents ($.12) for each cigar of any
description made of tobacco or any substitute therefor, but not including cigarette sized
and near cigarette sized cigars which shall be taxed in the same manner as cigarettes under
subdivision (1). (3) Twenty-five cents ($.25) for each sack, can, package, or other container
of smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed, and other kinds
and forms of tobacco which are prepared in such manner suitable for smoking in a pipe or cigarette.
(4) Twenty-five cents ($.25) for each sack, plug, package, or other...
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45-13-245.20
Section 45-13-245.20 Additional tax. (a)(1) Upon adoption of a resolution by the Clarke
County Commission, the county commission may impose on every person, firm, or corporation
that sells, stores, delivers, uses, or otherwise consumes tobacco or tobacco products in Clarke
County, a county privilege, license, or excise tax in the following amounts: a. Five cents
($0.05) for each package of cigarettes made of tobacco or any substitute therefor. b. Five
cents ($0.05) for each package of cigars made of tobacco or any substitute therefor, including
the cigarette-sized or near cigarette-sized cigars, but excluding single wrapped cigars. c.
Five cents ($0.05) for each sack, can, package, or other container of smoking tobacco, including
granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco which
are prepared in such manner suitable for smoking in a pipe or cigarette. d. Five cents ($0.05)
for each sack, plug, package, or other container of chewing tobacco, which...
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45-44-246.01
Section 45-44-246.01 Additional tax. (a)(1) The Macon County Commission may impose on
every person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes
tobacco or tobacco products in Macon County, a county privilege, license, or excise tax in
the following amounts: a. Five cents ($.05) for each package of cigarettes made of tobacco
or any substitute therefor. b. Five cents ($.05) for each package of cigars made of tobacco
or any substitute therefor, including the cigarette-sized or near cigarette-sized cigars,
but excluding single wrapped cigars. c. Five cents ($.05) for each sack, can, package, or
other container of smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed,
and other kinds and forms of tobacco which are prepared in such manner suitable for smoking
in a pipe or cigarette. d. Five cents ($.05), for each sack, plug, package, or other container
of chewing tobacco, which tobacco is prepared in such manner suitable for chewing only...

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45-4-244.20
Section 45-4-244.20 County sales tax to parallel state tax; exemptions; collection and
disposition of funds; enforcement. (a) All words, terms, and phrases that are defined in Article
1 of Chapter 23 of Title 40 shall, where used in this section have the meanings respectively
ascribed to them in Article 1 except where the context herein clearly indicates a different
meaning. In addition, the following words, terms, and phrases where used in this section
shall have the following respective meanings except where the context clearly indicates a
different meaning: (1) STATE SALES TAX STATUTES. Article 1 of Chapter 23 of Title 40, which
levies a retail sales tax for state purposes, and includes all statutes, heretofore enacted,
which expressly set forth any exemptions from the computation of the tax levied in Article
1 and all other statutes heretofore enacted which expressly apply to, or purport to affect,
the administration of Article 1 and the incidence and collection of the tax imposed...
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