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45-2-244.002
Section 45-2-244.002 Levy of tax. In addition to all other taxes now imposed by law,
every person who sells, stores, or delivers any cigarettes within the county shall pay a license
tax to the county, which may be imposed and levied by the county commission in an amount which
shall not exceed ten cents ($.10) for each package of cigarettes, made of tobacco or any substitute
therefor. (Act 80-613, p. 1044, §3; Act 2000-482, p. 915, §1.)...
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45-17-242.02
Section 45-17-242.02 Use of stamps for payment. The tax herein authorized, when levied
in accordance with the provisions of this part, shall be paid through the use of stamps, bearing
the words "Colbert County Public Hospital Tax." Stamps in denominations to the amount
of the tax shall be affixed to the box or other container from or in which the tobacco products
taxed are normally sold at retail, and shall be affixed in such manner that their removal
will require continued application of water or steam; and in case of cigars, chewing tobacco,
and like tobacco products, where sales are made from the original box or container, the stamps
must be affixed to the box or container in such a way that such stamps shall be torn or mutilated
when such containers or boxes are opened for the sale of the tobacco products enclosed therein.
In the case of cigarettes, snuff, smoking tobacco, and like tobacco products, sold at retail
in any sack, can, bottle, or other such package or container, the...
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40-25-2.1
Section 40-25-2.1 Tax on cigar wrappers. (a) For the purposes of this section,
the following terms shall have the respective meanings ascribed to them by this section:
(1) CIGAR WRAP. An individual tobacco wrapper that is made wholly or in part from tobacco,
including reconstituted tobacco, whether in the form of tobacco leaf, sheet, or tube, if the
wrap is designed to be offered to or purchased by a consumer. (2) COMMISSIONER. The Commissioner
of the Department of Revenue of the State of Alabama. (3) DEPARTMENT. The Department of Revenue
of the State of Alabama. (4) NET TAX PROCEEDS. The entire proceeds from the tax herein levied
less costs of collection, refunds, grants, and credits as may be authorized by law. (5) PERSON.
Individuals, firms, corporations, partnerships, companies, or other agencies, associations,
incorporated or otherwise, singular or plural. (6) STATE. The State of Alabama. (7) WHOLESALE
SALE. A sale of tangible personal property by wholesalers to licensed retail...
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13A-12-3.1
Section 13A-12-3.1 Definitions. For purposes of this article, the following terms shall
have the following meanings: (1) ALTERNATIVE NICOTINE PRODUCT. The same meaning as in Section
28-11-2. (2) BOARD. The same meaning as in Section 28-11-2. (3) BRAND STYLE. A variety
of cigarettes distinguished by the tobacco used, tar and nicotine content, flavoring used,
size of cigarette, filtration on the cigarette, or packaging. (4) CLEAR AND CONSPICUOUS STATEMENT.
A statement that is of sufficient type size to be clearly readable by the recipient of the
communication. (5) COMMISSIONER. The Commissioner of the Alabama Department of Revenue. (6)
CONSUMER. An individual who acquires or seeks to acquire cigarettes, or any one or more articles
taxed herein, for personal use. (7) DELIVERY SALE. Any sale of cigarettes to a consumer within
this state, regardless of whether the seller is located in this state, where either of the
following is true: a. The purchaser submits the order for such sale by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/13A-12-3.1.htm - 4K - Match Info - Similar pages
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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40-12-73
Section 40-12-73 Cigars, cigarettes, cheroots, etc. - Wholesalers. Each wholesale dealer
in cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, snuff, or any
substitute therefor, either or all, shall pay one privilege license tax to the state of $100
and $5 to each county in which such wholesale dealer does business. The phrase "wholesale
dealer" as used in this section shall include persons, firms, corporations, clubs,
or associations who shall sell or store or offer to sell any one or more of the articles enumerated
herein to retail dealers for the purpose of resale only. The privilege license tax herein
levied shall be in addition to the sales tax as provided in Section 40-25-2. (Acts
1935, No. 194, p. 256; Code 1940, T. 51, §485.)...
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40-12-72
Section 40-12-72 Cigars, cigarettes, cheroots, etc. - Retailers. Each retail dealer
in cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, or snuff, or any
substitute therefor, either or all, shall pay to the state the following privilege license
tax: In cities of 25,000 inhabitants and over, $15; in cities or towns of 10,000 inhabitants
and less than 25,000 inhabitants, $10; in cities or towns of 5,000 inhabitants and less than
10,000 inhabitants, $5; in cities or towns of 2,000 inhabitants and less than 5,000 inhabitants,
$3; in all other places, whether incorporated or not, $2. This privilege license tax is levied
on each place of business owned or operated by retail dealers, whether under the same roof
or not. The phrase "retail dealer" as used in this section shall include
every person, firm, corporation, club, or association, other than a wholesale dealer as defined
in Section 40-12-73, who shall sell or store or offer for sale any one or more of the
articles...
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45-49-249.53
Section 45-49-249.53 Tax to be added to sales price of tobacco products. In Mobile County,
every person, firm, corporation, club, or association that sells, stores, or receives for
distribution or sale any cigarettes, cigars, cheroots, stogies, smoking tobacco, chewing tobacco,
snuff, or any substitute thereof, as defined in Section 40-25-1, shall add the amount
of the license or privilege tax levied and assessed to the price of the product. The dealer,
storer, or distributor shall state the amount of the tax separately from the price of the
tobacco product. (Act 2019-150, §5.)...
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40-25-8
Section 40-25-8 Commodities subject to confiscation. Any cigarettes, smoking tobacco,
cigars, stogies, cheroots, chewing tobacco, snuff, or other products taxable under this article
found at any point within the State of Alabama, which the cigarettes, smoking tobacco, cigars,
stogies, cheroots, chewing tobacco, snuff, or other products taxable under this article shall
have been within the State of Alabama for a period of two hours, or longer, in possession
of any retailer or semijobber not having affixed to the package the stamps as provided in
this article, or in the case of products not requiring a stamp to be affixed where purchase
invoices do not itemize the applicable tobacco taxes, are declared to be contraband goods
and may be seized by the Department of Revenue, or its agents or by any peace officer of the
State of Alabama, without a warrant and the goods shall be delivered to the Department of
Revenue for destruction. Any of the goods, wares, or merchandise when offered for...
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40-25-1
Section 40-25-1 Definitions. For the purposes of this article, the following terms shall
have the respective meanings ascribed by this section: (1) WHOLESALE DEALER AND JOBBER.
Persons, firms, or corporations who buy tobacco products direct from the manufacturer or an
affiliate of the manufacturer and sell at wholesale only, any one or more of the articles
taxed herein to licensed wholesale dealers, jobbers, semijobbers, and retail dealers for the
purpose of resale only. (2) RETAIL DEALER. Every person, firm, or corporation, other than
a wholesale dealer or jobber, who shall sell or offer for sale any one or more of the articles
taxed herein, irrespective of quantity or amount, or the number of sales; and all persons
operating under a retail dealer's license. (3) SEMIJOBBER. Persons, firms, or corporations
who buy tobacco products from permitted wholesalers or obtain tobacco from any other source
and sell at wholesale any one or more of the articles taxed herein to licensed retail...
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