45-39-245.02
Section 45-39-245.02 Privilege or license tax - City of Florence. In the City of Florence,
Alabama, there is hereby levied, in addition to all other taxes of every kind now imposed
by law, and shall be collected as herein provided, a privilege or license tax against the
person on account of the business activities and in the amount to be determined by the application
of rates against gross sales, or gross receipts, as the case may be, as follows: (1) Upon
every person, firm, or corporation, engaged or continuing within the City of Florence, Alabama,
in business of selling at retail any tangible personal property whatsoever, including merchandise
and commodities of every kind and character, not including, however, bonds or other evidences
of debts or stocks, nor sale or sales of material and supplies to any person for use in fulfilling
a contract for the painting, repair, or reconditioning of vessels, barges, ships, and other
watercraft of over 50 tons burden, an amount equal to...
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40-23-2
Section 40-23-2 Tax levied on gross receipts; certain sales exempt; disposition of funds. There
is levied, in addition to all other taxes of every kind now imposed by law, and shall be collected
as herein provided, a privilege or license tax against the person on account of the business
activities and in the amount to be determined by the application of rates against gross sales,
or gross receipts, as the case may be, as follows: (1) Upon every person, firm, or corporation,
(including the State of Alabama and its Alcoholic Beverage Control Board in the sale of alcoholic
beverages of all kinds, the University of Alabama, Auburn University, and all other institutions
of higher learning in the state, whether the institutions be denominational, state, county,
or municipal institutions, any association or other agency or instrumentality of the institutions)
engaged or continuing within this state, in the business of selling at retail any tangible
personal property whatsoever, including...
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40-7-25.1
Section 40-7-25.1 Current use value of Class III property - Definition; appraisal of property
at request of owner; legislative intent; applicability of section; method of valuation; factors
considered in appraisal; rules and regulations of Department of Revenue; hearing objections.
(a) For ad valorem tax years beginning on and after October 1, 1978, with respect to taxable
property defined in Section 40-8-1, as amended, as Class III property and upon request by
the owner of such property as hereinafter provided, the assessor shall base his appraisal
of the value of such property on its current use on October 1 in any taxable year and not
on its fair and reasonable market value. Failure of an owner of Class III property to request
appraisal at current use value shall mean that the property shall be valued on its fair and
reasonable market value as otherwise provided in this title until such time as the owner thereof
shall request valuation on the basis of current use value. As used in...
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28-11-6
Section 28-11-6 Distribution of tobacco or tobacco products. No tobacco or tobacco product,
except cigars, shall be distributed unless in an original factory-wrapped container. This
prohibition also applies to the distribution of single cigarettes and packages containing
less than 20 cigarettes. (Acts 1997, No. 97-423, p. 721, §6.)...
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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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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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45-25-244
Section 45-25-244 Levy of tax. (a) The county governing body of DeKalb County is authorized
and empowered to levy a tax on tobacco products sold within DeKalb County. The amount of the
tax levied under this section shall not exceed eight cents ($0.08) per tobacco product. (b)
The governing body of DeKalb County is authorized and empowered to promulgate and implement
such rules and regulations as they deem necessary to carry out this section. (Act 85-557,
p. 856, §§1-2.)...
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45-27-247.02
Section 45-27-247.02 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, and a license tax is hereby fixed and levied, which license tax shall be
in the following amounts for the sale, storage, and delivery of cigarettes in the county:
(1) All cigarettes made of tobacco or any substitute therefor, three cents ($0.03) for each
package containing 20 cigarettes or less. (2) All cigarettes made of tobacco or any substitute
therefor six cents ($0.06) for each package containing more than 20 and not exceeding 40 cigarettes.
(3) All cigarettes made of tobacco or any substitute therefor, nine cents ($0.09) on each
package containing more than 40 cigarettes. (Act 1953, No. 565, p. 805, §3.)...
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45-49-249.02
Section 45-49-249.02 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, and a license tax is hereby fixed and levied, which license tax shall be
two cents ($0.02) for each package of cigarettes made of tobacco or any substitute therefor.
(Act 87-558, p. 868, §3.)...
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45-14-244.07
Section 45-14-244.07 Disposition of funds. (a) The proceeds from the tobacco tax authorized
in Clay County pursuant to Section 45-14-244, and as further provided for in Sections 45-14-244.01
to 45-14-244.03, inclusive, and Section 45-14-244.06, less two percent of the actual cost
of collection, which shall be retained by the Department of Revenue, shall be distributed
to the Clay County General Fund to be expended as follows: (1) Thirty-two percent to the Alabama
Forestry Commission to be utilized for fire protection in the county, as provided in subsection
(b). (2) Twenty percent to the Clay County Industrial Development Council. (3) Twenty percent
to the Clay County Animal Shelter. The Clay County Animal Shelter shall annually report to
the county commission regarding the expenditure of the funds in the preceding year. (4) Thirteen
percent to the Clay County Commission to be deposited into a special fund in the county treasury
and, subject to an application process developed by the...
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