45-21-242.01
Section 45-21-242.01 Authorization. The county commission is authorized to levy and impose,
as specified under this part, upon every person, firm, or corporation who sells, stores, delivers,
uses, or otherwise consumes tobacco or certain tobacco products in Crenshaw County a county
privilege or license tax in the following amounts: (1) Five cents ($0.05) for each package
of cigarettes made of tobacco or any substitute. (2) Two cents ($0.02) for each cigar of any
description of tobacco or any substitute with the exception of the cigarette sized or near
cigarette sized cigars which may be taxed at the same rate as cigarettes. (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 a manner for smoking in a pipe or cigarette. (4) Five cents ($0.05) for each sack, plug,
package, or other container of chewing tobacco, which is prepared in a...
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45-49-249.51
Section 45-49-249.51 Amount of tax. This subpart applies to the collection and enforcement
of all county privilege, license, or excise taxes levied or authorized to be levied by local
law or resolution of the Mobile County Commission on the sale, distribution, storage, use,
or otherwise consumption of cigarette and other tobacco products in the county whether collected
by the State Department of Revenue or the Mobile County Commission prior to October 1, 2019,
and set out below in the total, cumulative amount of tax on each item: (1) Twenty cents ($0.20)
for each package of cigarettes made of tobacco or any substitute therefor. (2) Twenty-one
cents ($0.21) for each cigar stick of any description made of tobacco or any substitute therefor,
with the exception of cigarette-sized or near-cigarette-sized cigars which shall be taxed
at the same rate as cigarettes. (3) Twenty-three cents ($0.23) for each sack, can, package,
or other container of smoking tobacco, including granulated, plug...
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40-25-2
Section 40-25-2 Who is liable for tax; amount; local tax or fee. (a) In addition to all other
taxes of every kind now imposed by law, every person, firm, corporation, club, or association,
within the State of Alabama, who sells or stores or receives for the purpose of distribution
to any person, firm, corporation, club, or association within the State of Alabama, cigars,
cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, snuff, or any substitute
therefor, either or all, shall pay to the State of Alabama for state purposes only a license
or privilege tax which shall be measured by and graduated in accordance with the volume of
sales of such person, firm, corporation, club, or association in Alabama. There is hereby
levied license or privilege taxes on articles containing tobacco enumerated in this article
in the following amounts: (1) LITTLE CIGARS. Upon cigars of all descriptions, including filtered
cigars, made of tobacco, or any substitute therefor, and weighing not...
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45-13-245
Section 45-13-245 Levy and collection of tax; disposition of funds. (a)(1) There is imposed
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 manner: a. Five cents ($0.05) for each package of cigarettes, made of tobacco
or any substitute therefor. b. 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 paragraph a. c. 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. d. Three cents ($0.03)
for each sack, plug, package, or other container of chewing...
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45-10-245
Section 45-10-245 Imposition of tax. (a) There is hereby imposed upon every person, firm, or
corporation who sells, stores, delivers, uses, or otherwise consumes tobacco or certain tobacco
products in Cherokee County a county privilege, license, or excise tax in the following amounts:
(1) Nine cents ($.09) for each package of cigarettes, made of tobacco or any substitute therefor.
(2) Three cents ($.03) for each cigar of any description made of tobacco or any substitute
therefor. (3) Nine cents ($.09) 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 is prepared in such a manner as to be suitable for smoking in a pipe or cigarette.
(4) Nine cents ($.09) for each sack, plug, package, or other container of chewing tobacco,
which tobacco is prepared in such manner as to be suitable for chewing only and not suitable
for smoking as described in subdivision (3) of this...
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45-42-242
Section 45-42-242 Levy of tax. There is hereby imposed upon every person, firm, or corporation
who sells, stores, delivers, uses, or otherwise consumes tobacco or certain tobacco products
in Limestone County a county privilege, license, or 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 ($0.03) for each sack,
plug, package, or other container of chewing tobacco, which tobacco is...
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45-29-243
Section 45-29-243 Levy and collection of tax. (a) There is hereby imposed upon every person,
firm, or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco or certain
tobacco products in Fayette County a county privilege, license, or excise tax up to the following
amounts: (1) Five cents ($.05) for each package of cigarettes, made of tobacco or any substitute
therefor. (2) Five cents ($.05) for each cigar of any description made of tobacco or any substitute
therefor, except little cigars, such as Winchester cigars or cigarellos, which are similar
to and which are packaged in the same manner as cigarettes, shall be taxed as cigarettes under
subdivision (1). (3) Five cents ($.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 is prepared in such manner as to be suitable for smoking in a pipe
or cigarette. (4) Five cents ($.05) for each sack,...
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45-3-244
Section 45-3-244 County privilege, license, or excise tax - Established. There is hereby imposed
upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes
tobacco or certain tobacco products in Barbour 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...
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45-34-242
Section 45-34-242 Levy of tax. (a) There is hereby imposed upon every person, firm, or corporation
who sells, stores, delivers, uses, or otherwise consumes tobacco or certain tobacco products
in Henry County a county privilege, license, or 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 ($0.03) for each sack,
plug, package or other container of chewing tobacco, which tobacco is...
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45-38-243
Section 45-38-243 Levy of tax. (a) There is hereby imposed upon every person, firm, or corporation
who sells, stores, delivers, uses, or otherwise consumes tobacco or certain tobacco products
in Lamar County a county privilege, license, or excise tax up to the following amounts: (1)
Five cents ($.05) for each package of cigarettes, made of tobacco or any substitute therefor.
(2) Five cents ($.05) for each cigar of any description made of tobacco or any substitute
therefor, except little cigars, such as Winchester cigars or cigarellos, which are similar
to and which are packaged in the same manner as cigarettes, shall be taxed as cigarettes under
subdivision (1). (3) Five cents ($.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 is prepared in such manner as to be suitable for smoking in a pipe
or cigarette. (4) Five cents ($.05) for each sack, plug, package, or...
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