45-23-242
Section 45-23-242 Levy of tax. (a) The Dale County Commission is authorized to impose
upon every person, firm, or corporation who sells, stores, delivers, uses or otherwise consumes
tobacco or certain tobacco products in Dale 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. (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 prepared in such manner as to be suitable for
chewing only and not suitable for smoking as described in subdivision (3). (5)...
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45-3-244.30
Section 45-3-244.30 County privilege, license, or excise tax - Established. The Barbour
County Commission may impose on every person, firm, or corporation that sells, stores, delivers,
uses, or otherwise consumes tobacco or tobacco products in Barbour 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 tobacco is...
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45-43-247
Section 45-43-247 Levy of tax. (a) The Lowndes 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 Lowndes County a county privilege, license,
or excise tax up to 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. (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 is prepared in such manner as to be suitable for
smoking in a pipe or cigarette. (4) Five cents ($0.05) for each sack, plug, package, or other
container of chewing tobacco, which tobacco is prepared in such manner as to be suitable for
chewing only and not suitable for smoking as described...
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45-10-245
Section 45-10-245 Imposition of tax. (a) There is hereby imposed upon every person,
firm, or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco or certain
tobacco products in Cherokee County a county privilege, license, or excise tax in the following
amounts: (1) Nine cents ($.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 ($.09) for each sack, plug, package, or other container
of chewing tobacco, which tobacco is prepared in such manner as to be suitable for chewing
only and not suitable for smoking as described in subdivision (3) of this...
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45-29-243
Section 45-29-243 Levy and collection of tax. (a) There is hereby imposed upon every
person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco
or certain tobacco products in Fayette County a county privilege, license, or excise tax up
to the following amounts: (1) Five cents ($.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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45-3-244
Section 45-3-244 County privilege, license, or excise tax - Established. There is hereby
imposed upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise
consumes tobacco or certain tobacco products in Barbour 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...
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45-34-242
Section 45-34-242 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 Henry 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 ($0.03) for each sack,
plug, package or other container of chewing tobacco, which tobacco is...
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45-38-243
Section 45-38-243 Levy of tax. (a) There is hereby imposed upon every person, firm,
or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco or certain
tobacco products in Lamar County a county privilege, license, or excise tax up to the following
amounts: (1) Five cents ($.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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