45-44-246
Section 45-44-246 Levy and collection of tax; disposition of funds. (a)(1) Upon adoption of
a resolution by the Macon County Commission of authorization, there is imposed 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 or cigarellos, such as Winchester,
which are similar to, and which are packaged like, cigarettes. c. Three cents ($.03) for each
cigar, cheroot, or stogie of any description made of tobacco or any substitute therefor which
are not similar to, nor packaged like, cigarettes as provided for in subdivision (2). d. Three
cents ($.03) for each sack, can, package, or other container of smoking tobacco, including
granulated, plug cut, crimp cut, ready rubbed, and other kinds...
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45-49-249.59
Section 45-49-249.59 Duties of Mobile County Tobacco Tax Collector; monthly report. The Mobile
County Tobacco Tax Collector shall have the duties relative to the preparation and sale of
stamps to evidence the payment of the tax on products suitable for affixing the stamp. In
the event tobacco stamps are not available, or not suitable for affixing to certain tobacco
products, the Mobile County Commission shall require a monthly report in lieu of stamps to
report the amount of tax due. The monthly report shall be in a form approved and adopted by
the Mobile County Commission. (Act 2019-150, §11.)...
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28-3-8
Section 28-3-8 Shipment, delivery, etc., within state of articles taxed by chapter by wholesale
dealers or distributors generally; shipment, etc., of same to federal, military, etc., reservations
within state by wholesale dealers or distributors. (a) Every wholesale dealer or distributor
in this state shall, before shipping, delivering or sending out any one or more articles taxed
in this chapter to any dealer in this state or for sale in this state, cause the same to have
the requisite denominations and amount of stamps, crowns or lids to represent the tax affixed
as stated in this chapter and, in the case of stamps, shall cause the same to be cancelled
by writing or stamping across the face thereof the number of such wholesale dealer or distributor,
said number to be applied by the board, and every wholesale dealer or distributor shall at
the time of shipping or delivering any one or more articles taxed in this chapter make a true
duplicate invoice of the same showing the date,...
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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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40-25-18
Section 40-25-18 Evasion of stamp tax. (a) Persons failing to properly affix the required stamps
to any cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, and snuff
shall be required to pay, as part of the tax imposed hereunder, a penalty of not less than
twenty-five dollars ($25) nor more than five hundred dollars ($500). Each article or commodity
not having proper stamps affixed thereto as herein required shall be deemed a separate offense.
Any cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, and snuff in
the place of business of any person required by this article to stamp the same shall be prima
facie evidence that they are intended for sale. The Department of Revenue, upon good cause
shown, may waive or remit any penalty or any part thereof provided for in this section. Any
person, firm, corporation, club, or association of persons who has been found guilty of violating
this article and who, after being punished by fine, penalty,...
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45-17-242.01
Section 45-17-242.01 Levy of tax. The county governing body shall declare the result of the
election, and if a majority of the electors voting on the question have voted in favor of
such special tax, the county governing body may by ordinance or resolution levy, in addition
to all other taxes of every kind now imposed by law, a county privilege or excise tax in the
following amounts for the sale, storage, or delivery of the following named tobacco and tobacco
products: (1) Two cents ($0.02) for each package of cigarettes, made of tobacco or any substitute
therefor. (2) One cent ($0.01) for each cigar of any description made of tobacco or any substitute
therefor. (3) One cent ($0.01) 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) One cent ($0.01) for each sack, plug, package, or other...
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45-5-244
Section 45-5-244 Levy of tobacco tax; use of proceeds; violations. (a) The County Commission
of Blount County may levy a county privilege or excise tax on every person, firm, or corporation
that sells, delivers, uses, or otherwise consumes tobacco products in the county. Tobacco
products include cigarettes, cigars, smoking tobacco, chewing tobacco, snuff, and tobacco
paper, both gummed and ungummed, or packages thereof. The amount of the tax shall be established
by ordinance and shall not exceed ten cents ($.10) per tobacco product or package thereof.
The proceeds of any tax levied pursuant to this section shall be used exclusively for school
resource officers, drug task force officers, patrol cars, or other related equipment deemed
necessary by the county sheriff's department. (b) It shall be unlawful for any dealer, storer,
or distributor engaged in or continuing the business in Blount County for which the tax is
levied to fail or refuse to add to the sales price and collect from the...
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45-49-249.55
Section 45-49-249.55 Reporting requirements. Every wholesale dealer shall furnish to the Mobile
County Tobacco Tax Collector a monthly report, between the 1st and 20th of each month, for
the preceding month, of the sale or delivery of all cigarettes or other tobacco products made
in Mobile County, and of all orders for cigarettes or other tobacco products as enumerated
herein purchased through the wholesale dealer from without Mobile County on a drop shipment,
and consigned direct to the person, firm, corporation, or association of persons ordering
such cigarettes or other tobacco products from without this county through the wholesaler
dealer. Any retail dealer or semijobber of cigarettes or other tobacco products enumerated
herein, purchasing or receiving such commodities from without the county, whether the same
shall have been ordered or purchased through a wholesaler or jobber in this county, or by
drop shipment or otherwise, which the state, county, city, and local tax has not...
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45-33-242.32
Section 45-33-242.32 Violations; collection; tobacco stamps; rules and regulations. It shall
be unlawful for any dealer, storer, or distributor engaged in or continuing in the business
in Hale County for which the tax is levied to fail or continuing in the business in Hale County
for which the tax is 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, to refund or offer to refund
all or any part of the amount collected or absorb, or advertise directly or indirectly, the
absorption of the tax or any portion thereof. Any person, firm, corporation, club, or association
violating this section shall be subject to a civil penalty of not less than twenty-five dollars
($25) nor more than five hundred dollars ($500). Each act in violation of this section shall
constitute a separate offense. (1) The State Department of Revenue or, as otherwise provided
by resolution of the county commission, the Hale County Tax...
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28-3-240
Section 28-3-240 Goods, etc., subject to confiscation and sale generally; procedure for confiscation
and sale of goods, etc., generally. All alcoholic beverages enumerated and defined in this
chapter or other products taxable under this chapter found at any point within the State of
Alabama when said alcoholic beverages or products shall have been within the State of Alabama
for a period of two hours or longer in possession of any retailer or for a period of 36 hours
or longer in possession of any wholesaler or distributor not having affixed to the package,
as defined in this chapter, the stamps, crowns or lids as provided by law are hereby declared
to be contraband goods, and the same may be seized by the board or its agents or by any peace
officer of the State of Alabama without a warrant, and the said goods shall be delivered to
the board for sale at public auction to the highest bidder after due advertisement, but the
board, before delivering any of said goods so seized, shall...
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