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45-44-246
Section 45-44-246 Levy and collection of tax; disposition of funds. (a)(1) Upon adoption
of a resolution by the Macon County Commission of authorization, there is imposed on every
person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes tobacco
or tobacco products in Macon 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 ($.03) for each
cigar, cheroot, or stogie of any description made of tobacco or any substitute therefor which
are not similar to, nor packaged like, cigarettes as provided for in subdivision (2). d. Three
cents ($.03) for each sack, can, package, or other container of smoking tobacco, including
granulated, plug cut, crimp cut, ready rubbed, and other kinds...
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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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45-18-244
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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45-33-242.30
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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45-49-249.50
Section 45-49-249.50 Definitions. For the purposes of this subpart, the following words
shall have the following meanings: (1) BUSINESS RECORDS. All invoices, receipts, ledgers,
inventories, tax returns, balance sheets, reports, and documents of every type, whether prepared
or maintained on paper or electronically. (2) CHEWING TOBACCO. All chewing tobacco prepared
in such manner as to be suitable for chewing only and not suitable for smoking. (3) CIGARS,
CHEROOTS, STOGIES, ETC. A roll for smoking that is of any size or shape and that is made wholly
or in part of tobacco or any substitute therefor, irrespective of whether the tobacco is pure
or flavored, adulterated, or mixed with any other ingredient, if the roll has a wrapper made
wholly or in part of tobacco. (4) FILTERED CIGARS. Filtered cigars that have a cellulose acetate
or similar integrated filter, made of tobacco, or any substitute therefor, and weighing more
than three pounds per 1,000. (5) LITTLE CIGARS. Cigars of all...
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45-17-242.01
Section 45-17-242.01 Levy of tax. The county governing body shall declare the result
of the election, and if a majority of the electors voting on the question have voted in favor
of such special tax, the county governing body may by ordinance or resolution levy, in addition
to all other taxes of every kind now imposed by law, a county privilege or excise tax in the
following amounts for the sale, storage, or delivery of the following named tobacco and tobacco
products: (1) Two cents ($0.02) for each package of cigarettes, made of tobacco or any substitute
therefor. (2) One cent ($0.01) for each cigar of any description made of tobacco or any substitute
therefor. (3) One cent ($0.01) 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) One cent ($0.01) for each sack, plug, package, or other...
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45-49-249.51
Section 45-49-249.51 Amount of tax. This subpart applies to the collection and enforcement
of all county privilege, license, or excise taxes levied or authorized to be levied by local
law or resolution of the Mobile County Commission on the sale, distribution, storage, use,
or otherwise consumption of cigarette and other tobacco products in the county whether collected
by the State Department of Revenue or the Mobile County Commission prior to October 1, 2019,
and set out below in the total, cumulative amount of tax on each item: (1) Twenty cents ($0.20)
for each package of cigarettes made of tobacco or any substitute therefor. (2) Twenty-one
cents ($0.21) for each cigar stick of any description made of tobacco or any substitute therefor,
with the exception of cigarette-sized or near-cigarette-sized cigars which shall be taxed
at the same rate as cigarettes. (3) Twenty-three cents ($0.23) for each sack, can, package,
or other container of smoking tobacco, including granulated, plug...
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28-11-2
Section 28-11-2 Definitions. For purposes of this chapter, the following terms have
the following meanings unless the context clearly indicates otherwise: (1) ALTERNATIVE NICOTINE
PRODUCT. The term alternative nicotine product includes any product that consists of or contains
nicotine that can be ingested into the body by chewing, smoking, absorbing, dissolving, inhaling,
snorting, sniffing, or by any other means. The term does not include a tobacco product, electronic
nicotine delivery system, or any product that has been approved by the United States Food
and Drug Administration for sale as a tobacco cessation product or for other medical purposes
and that is being marketed and sold solely for that purpose. (2) BOARD. The Alabama Alcoholic
Beverage Control Board. (3) CHILD-RESISTANT PACKAGING. Liquid nicotine container packaging
meeting the requirements of 15 U.S.C. ยง1472a. (4) DISTRIBUTION. To sell, barter, exchange,
or give tobacco or tobacco products for promotional purposes or...
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40-25-18
Section 40-25-18 Evasion of stamp tax. (a) Persons failing to properly affix the required
stamps to any cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, and
snuff shall be required to pay, as part of the tax imposed hereunder, a penalty of not less
than twenty-five dollars ($25) nor more than five hundred dollars ($500). Each article or
commodity not having proper stamps affixed thereto as herein required shall be deemed a separate
offense. Any cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, and
snuff in the place of business of any person required by this article to stamp the same shall
be prima facie evidence that they are intended for sale. The Department of Revenue, upon good
cause shown, may waive or remit any penalty or any part thereof provided for in this section.
Any person, firm, corporation, club, or association of persons who has been found guilty of
violating this article and who, after being punished by fine, penalty,...
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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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