45-21-242.01
Section 45-21-242.01 Authorization. The county commission is authorized to levy and
impose, as specified under this part, upon every person, firm, or corporation who sells, stores,
delivers, uses, or otherwise consumes tobacco or certain tobacco products in Crenshaw County
a county privilege or license tax in the following amounts: (1) Five cents ($0.05) for each
package of cigarettes made of tobacco or any substitute. (2) Two cents ($0.02) for each cigar
of any description of tobacco or any substitute with the exception of the cigarette sized
or near cigarette sized cigars which may be taxed at the same rate as cigarettes. (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 a manner for smoking in a pipe or cigarette. (4) Five cents ($0.05) for each
sack, plug, package, or other container of chewing tobacco, which is prepared in a...
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45-3-244.01
Section 45-3-244.01 County privilege, license, or excise tax - Purpose and intent. Upon
adoption of a resolution by the Barbour County Commission, every person, firm, corporation,
club, or association that sells, stores, or receives for the purpose in Barbour County, any
cigarettes, cigars, snuff, smoking tobacco and like tobacco products shall add the amount
of the license or privilege tax levied and assessed herein to the price of the cigarettes,
cigars, snuff, smoking tobacco products, it being the purpose and intent of this provision
that the tax levied is, in fact, a levy on the consumer with the person, firm, corporation,
club, or association, who sells or stores or receives for the purpose of distributing the
cigarettes, cigars, snuff, smoking tobacco products, acting merely as agent for the collection
of the tax. The dealer, storer, or distributor shall state the amount of the tax separately
from the price of the cigarettes, cigars, snuff, smoking tobacco, and like tobacco...
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45-3-244.31
Section 45-3-244.31 County privilege, license, or excise tax - Purpose and intent. Every
person, firm, corporation, club, or association that sells, stores, or receives, for the purpose
of selling or storing in Barbour County, any cigarettes, cigars, snuff, and smoking tobacco
products shall add the amount of the license or privilege tax levied and assessed to the price
of the cigarettes, cigars, snuff, and smoking tobacco products. It is the purpose and intent
of this section that the tax levied is, in fact, a levy on the consumer with the person,
firm, corporation, club, or association, that sells or stores or receives for the purpose
of distributing the cigarettes, cigars, snuff, and smoking tobacco products, acting merely
as an agent for the collection of the tax. The dealer, storer, or distributor shall state
the amount of the tax separately from the price of the cigarettes, cigars, snuff, and smoking
tobacco products, on all price display signs, sales or delivery slips, bills,...
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45-2-244.130
Section 45-2-244.130 Levy of tax. (a) There is hereby imposed on every person, firm,
or corporation that sells, stores, delivers, uses, or otherwise consumes tobacco or tobacco
products in Baldwin County, a county privilege, license, or excise tax in the following amounts:
(1) Five cents ($0.05) for each sack, can, package, excluding cigarette packages, 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. (2) Five cents ($0.05) for each sack, plug, package, or other container
of chewing tobacco, which tobacco is prepared in such manner suitable for chewing only and
not suitable for smoking as described in subdivision (3). (3) Five cents ($0.05) for each
can, bottle, glass, tumbler, package, or other container of snuff made of tobacco or any substitute
therefor. (4) Eight cents ($0.08) for each package of tobacco paper, both...
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45-14-244.01
Section 45-14-244.01 Addition of tax to tobacco products. Every person, firm, corporation,
club, or association that sells, stores, or receives for the purpose of selling or storing
in Clay County, any cigarettes, cigars, snuff, and smoking tobacco products shall add the
amount of the license or privilege tax levied and assessed to the price of the cigarettes,
cigars, snuff, and smoking tobacco products. It is the purpose and intent of this section
that the tax levied is, in fact, a levy on the consumer with the person, firm, corporation,
club, or association that sells or stores or receives for the purpose of distributing the
cigarettes, cigars, snuff, and smoking tobacco products acting merely as an agent for the
collection of the tax. The dealer, storer, or distributor shall state the amount of the tax
separately from the price of the cigarettes, cigars, snuff, and smoking tobacco products on
all price display signs, sales or delivery slips, bills, and statements which advertise or...

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45-15-243.01
Section 45-15-243.01 Addition of tax to tobacco products. Every person, firm, corporation,
club, or association that sells, stores, or receives, for the purpose of selling or storing
in Cleburne County, any cigarettes, cigars, snuff, and smoking tobacco products shall add
the amount of the license or privilege tax levied and assessed to the price of the cigarettes,
cigars, snuff, and smoking tobacco products. It is the purpose and intent of this part that
the tax levied is, in fact, a levy on the consumer with the person, firm, corporation, club,
or association, that sells or stores or receives for the purpose of distributing the cigarettes,
cigars, snuff, and smoking tobacco products, acting merely as an agent for the collection
of the tax. The dealer, storer, or distributor shall state the amount of the tax separately
from the price of the cigarettes, cigars, snuff, and smoking tobacco products, on all price
display signs, sales or delivery slips, bills, and statements which...
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45-18-244.01
Section 45-18-244.01 Addition of tax to tobacco products. Every person, firm, corporation,
club, or association that sells, stores, or receives for the purpose of selling or storing
in Conecuh County, any cigarettes, cigars, snuff, and smoking tobacco products shall add the
amount of the license or privilege tax levied and assessed to the price of the cigarettes,
cigars, snuff, and smoking tobacco products. It is the purpose and intent of this section
that the tax levied is, in fact, a levy on the consumer with the person, firm, corporation,
club, or association, that sells or stores or receives for the purpose of distributing the
cigarettes, cigars, snuff, and smoking tobacco products, acting merely as an agent for the
collection of the tax. The dealer, storer, or distributor shall state the amount of the tax
separately from the price of the cigarettes, cigars, snuff, and smoking tobacco products,
on all price display signs, sales or delivery slips, bills, and statements which...
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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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45-33-242.31
Section 45-33-242.31 Tax to added to sale price of tobacco products. Every person, firm,
corporation, club, or association that sells, stores, or receives for the purpose of selling
or storing in Hale County, any cigarettes, cigars, snuff, and smoking tobacco products shall
add the amount of the license or privilege tax levied and assessed to the price of the cigarettes,
cigars, snuff, and smoking tobacco products. It is the purpose and intent of this section
that the tax levied is, in fact, a levy on the consumer with the person, firm, corporation,
club, or association, that sells or stores or receives for the purpose of distributing the
cigarettes, cigars, snuff, and smoking tobacco products, acting merely as an agent for the
collection of the tax. The dealer, storer, or distributor shall state the amount of the tax
separately from the price of the cigarettes, cigars, snuff, and smoking tobacco products,
on all price display signs, sales or delivery slips, bills, and statements which...
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45-34-242.01
Section 45-34-242.01 Tax to be added to sales price of tobacco products. Upon October
1, 1989, every person, firm, corporation, club, or association that sells, stores, or receives
for the purpose in Henry County any cigarettes, cigars, snuff, smoking tobacco, and like tobacco
products shall add the amount of the license or privilege tax levied and assessed herein to
the price of the cigarettes, cigars, snuff, smoking tobacco products, it being the purpose
and intent of this provision that the tax levied is, in fact, a levy on the consumer with
the person, firm, corporation, club, or association, who sells or stores or receives for the
purpose of distributing the cigarettes, cigars, snuff, smoking tobacco, and like tobacco products,
acting merely as agent for the collection of the tax. The dealer, storer, or distributor shall
state the amount of the tax separately from the price of the cigarettes, cigars, snuff, smoking
tobacco, and like tobacco products, on all price display signs,...
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