|
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 ($0.03) for each sack,
plug, package, or other container of chewing tobacco, which tobacco is...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-42-242.htm - 2K - Match Info - Similar pages
45-44-246
Section 45-44-246 Levy and collection of tax; disposition of funds. (a)(1) Upon adoption of
a resolution by the Macon County Commission of authorization, there is imposed on every person,
firm, or corporation that sells, stores, delivers, uses, or otherwise consumes tobacco or
tobacco products in Macon County, a county privilege, license, or excise tax in the following
amounts: a. Five cents ($.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 ($.03) for each sack, can, package, or other container of smoking tobacco, including
granulated, plug cut, crimp cut, ready rubbed, and other kinds...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-246.htm - 3K - Match Info - Similar pages
45-47-245
Section 45-47-245 Levy of tax. (a) There is hereby imposed upon every person, firm, or corporation
who sells, stores, delivers, uses, or otherwise consumes tobacco or certain tobacco products
in Marion County a county privilege, license, or excise tax up to the following amounts: (1)
Four cents ($.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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-47-245.htm - 2K - Match Info - Similar pages
45-49-249.30
Section 45-49-249.30 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 Mobile 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) Ten cents ($0.10) 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 shall
be taxed at the same rate as cigarettes under subdivision (1). (3) Twelve cents ($0.12) 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) Twelve cents ($0.12) for
each sack, plug, package, or other container of chewing tobacco,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-249.30.htm - 2K - Match Info - Similar pages
45-49-249.53
Section 45-49-249.53 Tax to be added to sales price of tobacco products. In Mobile County,
every person, firm, corporation, club, or association that sells, stores, or receives for
distribution or sale any cigarettes, cigars, cheroots, stogies, smoking tobacco, chewing tobacco,
snuff, or any substitute thereof, as defined in Section 40-25-1, shall add the amount of the
license or privilege tax levied and assessed to the price of the product. The dealer, storer,
or distributor shall state the amount of the tax separately from the price of the tobacco
product. (Act 2019-150, ยง5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-249.53.htm - 895 bytes - Match Info - Similar pages
45-5-244
Section 45-5-244 Levy of tobacco tax; use of proceeds; violations. (a) The County Commission
of Blount County may levy a county privilege or excise tax on every person, firm, or corporation
that sells, delivers, uses, or otherwise consumes tobacco products in the county. Tobacco
products include cigarettes, cigars, smoking tobacco, chewing tobacco, snuff, and tobacco
paper, both gummed and ungummed, or packages thereof. The amount of the tax shall be established
by ordinance and shall not exceed ten cents ($.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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-5-244.htm - 1K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-72.htm - 1K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-1.htm - 1K - Match Info - Similar pages
40-25-70
Section 40-25-70 Refund of tobacco taxes. (a) For the purpose of this article, the following
terms shall have the respective meanings ascribed by this section: (1) DEPARTMENT. The Alabama
Department of Revenue. (2) FEDERALLY RECOGNIZED INDIAN TRIBE. A tribe that is acknowledged
by the U.S. Department of Interior, Bureau of Indian Affairs as being an Indian Nation or
Tribe. (3) OTHER TOBACCO PRODUCTS. Smoking tobacco, cigars, stogies, cheroots, chewing tobacco,
snuff, and other products taxable under this chapter excluding cigarettes. (4) RESERVATION.
a. All land within the limits of any Indian reservation under the jurisdiction of the United
States Government, notwithstanding the issuance of any patent, and, including rights-of-way
running through the reservation; b. all dependent Indian communities within the borders of
the United States whether within the original or subsequently acquired territory thereof,
and whether within or without the limits of a state; and c. all Indian...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-70.htm - 3K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-10-245.htm - 2K - Match Info - Similar pages
|