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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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 ($0.03) for each sack,
plug, package, or other container of chewing tobacco, which tobacco is...
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45-47-245
Section 45-47-245 Levy of tax. (a) There is hereby imposed upon every person, firm, or corporation
who sells, stores, delivers, uses, or otherwise consumes tobacco or certain tobacco products
in Marion County a county privilege, license, or excise tax up to the following amounts: (1)
Four cents ($.04) for each package of cigarettes, made of tobacco or any substitute therefor.
(2) Four cents ($.04) for each cigar of any description made of tobacco or any substitute
therefor, except little cigars, such as Winchester cigars or cigarellos, which are similar
to and which are packaged in the same manner as cigarettes, shall be taxed as cigarettes under
subdivision (1). (3) Four cents ($.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. (4) Four cents ($.04) for each sack, plug, package, or...
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6-12A-6
Section 6-12A-6 Penalties; unlawful practices. (a) Revocation of stamping privileges and civil
penalty. In addition to or in lieu of any other civil or criminal remedy provided by law,
upon a determination that a wholesaler, distributor, or any person has violated subsection
(c) of Section 6-12A-3, or any regulation adopted pursuant thereto, the commissioner may revoke
or suspend the stamping privileges of any stamping agent in the manner provided by Section
40-2A-8. Each stamp affixed and each offer to sell cigarettes in violation of subsection (c)
of Section 6-12A-3 shall constitute a separate violation. For each violation thereof, the
commissioner may also impose a civil penalty in an amount not to exceed the greater of 500
percent of the retail value of the cigarettes sold or five thousand dollars ($5,000) upon
a determination of violation of subsection (c) of Section 6-12A-3 or any regulations adopted
pursuant thereto. (b) Contraband and seizure. Any cigarettes that have been...
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34-27-66
Section 34-27-66 Examination and license requirements; issuance and renewal of license; inactive
status; change of address. (a) Any person desiring to act as a seller of vacation time-sharing
plans shall file with the commission a written application upon such form as the commission
shall designate and shall pass to the satisfaction of the commission the examination hereinafter
prescribed. (b) Prerequisites for taking the vacation time-sharing sales examination are as
follows: (1) Evidence satisfactory to the commission that the applicant bears a good reputation
for honesty and truthfulness. (2) The applicant should not have been convicted of any criminal
offense involving moral turpitude or of any felony in this or any other state. (3) The applicant
shall be at least 19 years of age. (4) The applicant shall be a citizen of the United States
or, if not a citizen of the United States, a person who is legally present in the United States
with appropriate documentation from the federal...
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45-10-245
Section 45-10-245 Imposition of tax. (a) There is hereby imposed upon every person, firm, or
corporation who sells, stores, delivers, uses, or otherwise consumes tobacco or certain tobacco
products in Cherokee County a county privilege, license, or excise tax in the following amounts:
(1) Nine cents ($.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 ($.09) for each sack, plug, package, or other container of chewing tobacco,
which tobacco is prepared in such manner as to be suitable for chewing only and not suitable
for smoking as described in subdivision (3) of this...
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45-15-243
Section 45-15-243 Levy of tax. (a) There is hereby levied on every person, firm, or corporation
that sells, stores, delivers, uses, or otherwise consumes tobacco or tobacco products in Cleburne
County, a county privilege, license, or excise tax in the following amounts: (1) Fifteen cents
($.15) for each package of cigarettes made of tobacco or any substitute therefor. (2) Fifteen
cents ($.15) for each package of cigars made of tobacco or any substitute therefor, including
the cigarette-sized or near cigarette-sized cigars, but excluding single wrapped cigars. (3)
Fifteen cents ($.15) 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) Fifteen cents
($.15) for each sack, plug, package, or other container of chewing tobacco, which tobacco
is prepared in such manner suitable for chewing only and not...
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45-17-242.05
Section 45-17-242.05 Payment of tax; records; inspections; seizure and sale of contraband;
appraisal; return of confiscated property; re-use of stamps or refill of packages. (a) After
the tax herein authorized has been levied in accordance with the provisions of this part,
no person, firm, or corporation shall sell, store, or distribute tobacco or tobacco products,
which are subject to such tax, without complying with the provisions of this part and the
rules and regulations promulgated and adopted by the county governing body pursuant thereto,
and paying any and all tax which such person, firm, or corporation may be liable under this
part. Every person, firm, or corporation selling, storing, or distributing in Colbert County
any tobacco or tobacco products shall keep such books, documents, papers, and other such records
as will enable the county governing body, or an authorized employee thereof, to determine
the amount of the tax due the county under this part, and such records shall...
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45-29-243
Section 45-29-243 Levy and collection of tax. (a) There is hereby imposed upon every person,
firm, or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco or certain
tobacco products in Fayette County a county privilege, license, or excise tax up to the following
amounts: (1) Five cents ($.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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45-36-245
Section 45-36-245 Levy of tax; exemptions; payment; recordkeeping; disposition of funds. (a)
In addition to all other taxes imposed by law, the Jackson County Commission is hereby authorized
to levy a privilege or license tax in an amount not to exceed two percent against every person
engaging in Jackson County in the business of renting or furnishing any room or rooms, lodging,
or accommodations, to any transient in any hotel, motel, inn, tourist court, or any other
place in which rooms, lodgings, or accommodations are regularly furnished to transients for
a consideration. The tax shall be levied upon the charge for such rooms, lodgings, or accommodations,
including the charge for use of rental of personal property and services furnished in such
room or rooms. (b) There are exempted from the tax authorized by this section and from the
computation of the amount of the tax levied or payable hereunder the following: Charges for
property sold or services furnished which are required to be...
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