45-19-245
Section 45-19-245 Levy and collection of tax; disposition of funds. (a) There is imposed
upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes
tobacco or certain tobacco products in Coosa 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 container of...
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45-20-242.81
Section 45-20-242.81 Levy of additional use tax. (a) This section shall only
apply to Covington County. (b) All words, terms, and phrases as defined in Sections 40-23-60,
40-23-61, 40-23-62, and 40-23-63, providing for the levy of a state use tax shall wherever
used in this section, have the same meanings respectively ascribed to them, in those
sections except where the context herein clearly indicates a different meaning. In addition,
the following words, terms, and phrases where used in this section shall have the following
respective meanings except where the context clearly indicates a different meaning: (1) COUNTY.
Covington County. (2) COUNTY COMMISSION. Covington County Commission. (3) MONTH. The calendar
month. (4) STATE USE TAX. The tax imposed by the use tax statutes. (5) STATE USE TAX STATUTES.
Sections 40-23-60, 40-23-61, 40-23-62, and 40-23-63, which levy a certain use tax, and include
all statutes, including amendments to those sections which expressly set forth any...
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45-32-247
Section 45-32-247 Levy of tax. (a)(1) The Greene 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 Greene County a county privilege, license,
or excise tax up to 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 cigar of any description
made of tobacco or any substitute therefor. 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 is prepared in such manner as to be suitable for
smoking in a pipe or cigarette. d. Five cents ($0.05) for each sack, plug, package, or other
container of chewing tobacco, which tobacco is prepared in such manner as to be suitable for
chewing only and not suitable for smoking as described in...
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45-35-245
Section 45-35-245 Levy, collection, and enforcement; disposition of funds. (a)(1) The
Houston County Commission is hereby authorized to impose upon every person, firm, or corporation
who sells, stores, delivers, uses, or otherwise consumes tobacco or certain tobacco products
in Houston County a county privilege, license, or tax in the following amounts: a. Five cents
($.05) for each package of cigarettes, made of tobacco or any substitute therefor. b. Two
cents ($.02) for each cigar of any description made of tobacco or any substitute therefor.
c. Two cents ($.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 ($.03) 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...
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45-4-245
Section 45-4-245 Collection and enforcement; disposition of funds. (a) The Bibb 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 Bibb
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 cigar of any description made of tobacco or any substitute therefor.
(3) 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. (4)
Four cents ($0.04) 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...
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45-8-243
Section 45-8-243 Levy of tax; failure to add tax or refund or absorption of tax; disposition
of funds; affixing of tax stamps; rules and regulations; construction and application. (a)
The Calhoun County Commission is hereby authorized to impose upon every person, firm, corporation,
club, association, partnership, or other legal entity who or which sells, stores, delivers,
uses, or otherwise consumes tobacco or certain tobacco products in Calhoun County a county
privilege, license, or excise tax in the following amounts: (1) Three cents ($0.03) for each
package of cigarettes, made of tobacco or any substitute therefor. (2) Three cents ($0.03)
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. (3) Three cents ($0.03)
for each sack, plug, package, or other container of chewing tobacco, which...
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45-13-120
Section 45-13-120 Compensation; election; oath and bond; office space, equipment; chief
clerk; powers and duties; issuance of licenses; disposition of funds. (a)(1) Effective October
1, 1991, there is hereby created the office of commissioner of licenses. The salary of the
commissioner of licenses shall be in the amount of thirty-six thousand dollars ($36,000) annually.
The annual salary shall be payable in equal biweekly installments from the general funds of
the county, as all other county employees are paid. (2) The office of commissioner of licenses
shall be established upon the occurrence of a vacancy before October 1, 1991, in either the
office of tax assessor or tax collector, then, in that event, the officer remaining after
the office of revenue commissioner is established, shall be the license commissioner for the
remainder of the unexpired term for which he or she was elected as either tax assessor or
as tax collector, as the case may be, and the license commissioner shall be...
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45-26-81.44
Section 45-26-81.44 Payment of ad valorem vehicle tax prerequisite to issuance of license
or transfer; certificate of assessment. THIS SECTION WAS AMENDED AND RENUMBERED BY
ACT 2020-37 AND 38 IN THE 2020 REGULAR SESSION, EFFECTIVE JULY 1, 2020. THIS IS NOT IN THE
CURRENT CODE SUPPLEMENT. IT IS FORMER SECTION 45-26-81.44. To prevent motor vehicles
from escaping taxation and to provide for a more efficient procedure for the assessment and
collection of taxes due on motor vehicles, no licenses shall be issued to operate motor vehicles
on the public highways of this state, nor shall any transfer be made by the judge of probate
until the ad valorem tax on the vehicles has been paid to the county for the preceding year
as evidenced by receipt from the judge of probate. Every person, firm, or corporation driving
or owning a motor vehicle who desires to operate a motor vehicle on the public highways of
Alabama shall first return the motor vehicle for ad valorem taxation purposes to the judge...

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45-6-241.40
Section 45-6-241.40 Imposition of tobacco tax; stamps; disposition of funds; rules and
regulations. (a)(1) The Bullock 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 Bullock 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 ($.03) for each cigar, cheroot, or stogie of any description made of tobacco or any
substitute therefor which are not similar to, nor packaged like, cigarettes as provided for
in paragraph b. d. Three cents ($.03) for each sack, can, package, or other container of smoking
tobacco, including granulated, plug, cut, crimp cut, ready rubbed, and other...
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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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