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 ($0.03) for each sack, plug, package, or other container of chewing...
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45-9-244
Section 45-9-244 Tobacco products. (a) Upon adoption of the Legislature, there is hereby
imposed on every person, firm, or corporation that sells, stores, delivers, uses, or otherwise
consumes tobacco or tobacco products in Chambers County, a county privilege, license, or excise
tax in the following amounts: (1) Twenty-five cents ($.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 ($.25) for each sack, plug, package, or other...
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45-44-246.01
Section 45-44-246.01 Additional tax. (a)(1) The Macon County Commission may impose on
every person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes
tobacco or tobacco products in Macon County, a county privilege, license, or excise tax in
the following amounts: a. Five cents ($.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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45-13-245.20
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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45-8-242
Section 45-8-242 Levy of tax; advisory referendum; collection of tax; disposition of
funds. (a) This section shall only apply to Calhoun County. (b) As used in this section,
state sales and use tax means the tax imposed by the state sales and use tax statutes, including,
but not limited to, Sections 40-23-1, 40-23-2, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and
40-23-63. (c)(1) The County Commission of Calhoun County may levy in the police jurisdictions
of the incorporated municipalities in the county and in the unincorporated areas of the county,
in addition to all other taxes a sales and use tax, parallel to the state sales and use tax,
of up to two percent of the gross sales, gross receipts, or the fair and reasonable market
value of tangible personal property, as appropriate, except where a different rate is provided
herein. Notwithstanding any other part or provision of this section, no additional
tax levied by this section shall be levied or collected on the sale, storage, use,
or...
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45-37-243.02
Section 45-37-243.02 Levy of tax. (a) As used in this section, the following
terms have the meanings here given them: (1) COUNTY. Any county now or hereafter subject to
this subpart. (2) COUNTY GOVERNING BODY. The county board of revenue, the county commission,
or other like body of the county. (3) DIRECTOR OF COUNTY DEPARTMENT OF REVENUE. The director
of the county department of revenue, the license commissioner, or judge of probate of the
county, or any other public officer performing like duties in the county. (4) SECTION
3 AS AMENDED IN 1979. Section 3 as amended by the 1979 amendment. (5) STATE ORIGINAL
UNBROKEN PACKAGE POLICY. The state policy in effect when the original Section 3 of
Act 388 of the 1965 Regular Session was approved in August 1965, prohibiting licensees from
selling or keeping for sale liquor or wine except in an original unbroken package. (6) THE
1979 AMENDMENT. The act the Legislature of Alabama adopted during its Regular Session of 1979
amending the original...
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28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary
thereto or substituted therefor, and municipal and county licenses, there is hereby levied
a privilege or excise tax on every person licensed under the provisions of Chapter 3A who
sells, stores, or receives for the purpose of distribution, to any person, firm, corporation,
club, or association within the State of Alabama any beer. The tax levied hereby shall be
measured by and graduated in accordance with the volume of sales by such person of beer, and
shall be an amount equal to one and six hundred twenty-five thousands cents (1.625 cents)
for each four fluid ounces or fractional part thereof. (b) Collection. The tax levied...
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45-18-243.03
Section 45-18-243.03 Monthly report. The tax levied by this part shall be collected
by the State Department of Revenue at the same time and in the same manner as state sales
and use taxes are collected. On or prior to the date the tax is due, each person subject to
the tax shall file with the department a report in the form prescribed by the department.
The report shall set forth, with respect to all sales and business transactions that are required
to be used as a measure of the tax levied, a correct statement of the gross proceeds of all
the sales and gross receipts of all business transactions. The report shall also include items
of information pertinent to the tax as the department may require. Any person subject to the
tax levied by this part may defer reporting credit sales until after their collection, and
in the event the person defers reporting them, the person shall thereafter include in each
monthly report all credit collections made during the preceding month, and shall pay...
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45-19-243.03
Section 45-19-243.03 Monthly report. The tax levied by this part shall be collected
by the State Department of Revenue at the same time and in the same manner as state sales
and use taxes are collected. On or prior to the date the tax is due, each person subject to
the tax shall file with the department a report in the form prescribed by the department.
The report shall set forth, with respect to all sales and business transactions that are required
to be used as a measure of the tax levied, a correct statement of the gross proceeds of all
the sales and gross receipts of all business transactions. The report shall also include items
of information pertinent to the tax as the department may require. Any person subject to the
tax levied by this part may defer reporting credit sales until after their collection, and
in the event the person defers reporting them, the person shall thereafter include in each
monthly report all credit collections made during the preceding month, and shall pay...
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45-24-243.03
Section 45-24-243.03 Monthly report. The tax levied by this part may be collected by
the State Department of Revenue, or a private firm under contract with the county commission,
at the same time and in the same manner as state sales and use taxes are collected. On or
prior to the date the tax is due, each person subject to the tax shall file with the collection
agency a report in the form prescribed by the collection agency. The report shall set forth,
with respect to all sales and business transactions that are required to be used as a measure
of the tax levied, a correct statement of the gross proceeds of all the sales and gross receipts
of all business transactions. The report shall also include items of information pertinent
to the tax as the collection agency may require. Any person subject to the tax levied by this
part may defer reporting credit sales until after their collection, and in the event the person
defers reporting them, the person shall thereafter include in each...
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