45-3-244.30
Section 45-3-244.30 County privilege, license, or excise tax - Established. The Barbour County
Commission may impose on every person, firm, or corporation that sells, stores, delivers,
uses, or otherwise consumes tobacco or 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) 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. (3) 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. (4) Five cents ($0.05) for each sack, plug, package,
or other container of chewing tobacco, which tobacco is...
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45-31-242
Section 45-31-242 Levy of tax. (a) The Geneva County Commission is hereby authorized to impose
upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes
tobacco or certain tobacco products in Geneva 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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45-43-247
Section 45-43-247 Levy of tax. (a) The Lowndes County Commission is hereby authorized to impose
upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes
tobacco or certain tobacco products in Lowndes County a county privilege, license, or excise
tax up to the following amounts: (1) Five cents ($0.05) for each package of cigarettes, made
of tobacco or any substitute therefor. (2) Five cents ($0.05) for each cigar of any description
made of tobacco or any substitute therefor. (3) 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 is prepared in such manner as to be suitable for
smoking in a pipe or cigarette. (4) Five cents ($0.05) 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...
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45-48-247
Section 45-48-247 Levy of tax. (a) The Marshall County Commission is hereby authorized to impose
upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes
tobacco or certain tobacco products in Marshall County a county privilege, license, or excise
tax in the following amounts: (1) Two cents ($0.02) 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 except little cigars, such as Winchester cigars
or cigarellos, which are similar and which are packaged in the same manner as cigarettes,
shall be taxed 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) Two cents ($0.02)...
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45-18-244
Section 45-18-244 Levy of tax; legislative intent. (a) Upon adoption of a resolution by the
Conecuh 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 Conecuh
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) Five
cents ($0.05) for each cigar of any description made of tobacco or any substitute therefor,
including the cigarette sized or near cigarette sized cigars. (3) 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. (4) Five cents ($0.05) for each sack, plug, package,
or other container of chewing tobacco, which tobacco is...
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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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45-33-242.30
Section 45-33-242.30 Levy of tax. (a) Upon adoption of a resolution by the Hale County Commission,
the commission may impose on every person, firm, or corporation that sells, stores, delivers,
uses, or otherwise consumes tobacco or tobacco products in Hale County, a county privilege,
license, or excise tax in the following amounts; (1) Seven cents ($0.07) for each package
of cigarettes made of tobacco or any substitute therefor. (2) Seven cents ($0.07) for each
cigar of any description made of tobacco or any substitute therefor, including the cigarette
sized or near cigarette sized cigars. (3) Seven cents ($0.07) 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) Seven cents ($0.07) for each sack, plug, package, or other container
of chewing tobacco, which tobacco is prepared in such manner...
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45-46-243
Section 45-46-243 Levy of tax. (a) Upon adoption of a resolution by the Marengo 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 Marengo 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) 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. (3) 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. (4) Five cents ($0.05) for each
sack, plug, package, or other container of chewing tobacco, which...
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45-30-245.30
Section 45-30-245.30 Levy of tax. (a) In addition to the tax levied by subpart 1, there is
hereby imposed upon every person, firm, or corporation who sells, stores, delivers, uses,
or otherwise consumes tobacco or certain tobacco products in Franklin County a county privilege,
license, or excise tax up to the following amounts: (1) Four cents ($0.04) for each package
of cigarettes, made of tobacco or any substitute therefor. (2) Four cents ($0.04) for each
package of 20 little cigars made of tobacco or any substitute therefor. (3) Four cents ($0.04)
for each cigar of any description other than those described in subdivision (2) made of tobacco
or any substitute therefor. (4) Four cents ($0.04) 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. (5) Four cents ($0.04) for each sack, plug,...
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45-48-247.07
Section 45-48-247.07 Construction. The provisions of this part shall be construed in pari materia
with any and all other provisions of law, or parts of law, relating to taxes, tobacco products,
or firefighting departments; provided, however, that all laws or parts of laws which are in
direct conflict herewith are hereby repealed. (Act 87-522, p. 787, § 9.)...
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