45-2-244.002
Section 45-2-244.002 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, which may be imposed and levied by the county commission in an amount which
shall not exceed ten cents ($.10) for each package of cigarettes, made of tobacco or any substitute
therefor. (Act 80-613, p. 1044, §3; Act 2000-482, p. 915, §1.)...
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40-25-4
Section 40-25-4 Method and time of affixing stamps. The license taxes imposed by this article
shall be paid by affixing stamps in the manner and at the time herein set forth. In the case
of cigars, stogies, cheroots, chewing tobacco, and like products, the stamps shall be affixed
to the box or container in which or from which normally sold at retail. In the case of cigarettes,
smoking tobacco, and snuff, the stamps shall be affixed to each individual package. Time allowed
for affixing stamps shall be as follows: Every wholesale or retail dealer in this state, except
wholesalers who are issued a permit by the Department of Revenue, shall immediately after
receipt of any unstamped cigars, stogies, cheroots, chewing tobacco, cigarettes, smoking tobacco,
or snuff, unless sooner offered for sale, cause the same to have the requisite denominations
and amount of stamp or stamps to represent the tax affixed as stated herein. The stamping
of the cigars, stogies, cheroots, chewing tobacco,...
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45-5-244
Section 45-5-244 Levy of tobacco tax; use of proceeds; violations. (a) The County Commission
of Blount County may levy a county privilege or excise tax on every person, firm, or corporation
that sells, delivers, uses, or otherwise consumes tobacco products in the county. Tobacco
products include cigarettes, cigars, smoking tobacco, chewing tobacco, snuff, and tobacco
paper, both gummed and ungummed, or packages thereof. The amount of the tax shall be established
by ordinance and shall not exceed ten cents ($.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...
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40-12-73
Section 40-12-73 Cigars, cigarettes, cheroots, etc. - Wholesalers. Each wholesale dealer in
cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, snuff, or any substitute
therefor, either or all, shall pay one privilege license tax to the state of $100 and $5 to
each county in which such wholesale dealer does business. The phrase "wholesale dealer"
as used in this section shall include persons, firms, corporations, clubs, or associations
who shall sell or store or offer to sell any one or more of the articles enumerated herein
to retail dealers for the purpose of resale only. The privilege license tax herein levied
shall be in addition to the sales tax as provided in Section 40-25-2. (Acts 1935, No. 194,
p. 256; Code 1940, T. 51, §485.)...
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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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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, §5.)...
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45-17-242.02
Section 45-17-242.02 Use of stamps for payment. The tax herein authorized, when levied in accordance
with the provisions of this part, shall be paid through the use of stamps, bearing the words
"Colbert County Public Hospital Tax." Stamps in denominations to the amount of the
tax shall be affixed to the box or other container from or in which the tobacco products taxed
are normally sold at retail, and shall be affixed in such manner that their removal will require
continued application of water or steam; and in case of cigars, chewing tobacco, and like
tobacco products, where sales are made from the original box or container, the stamps must
be affixed to the box or container in such a way that such stamps shall be torn or mutilated
when such containers or boxes are opened for the sale of the tobacco products enclosed therein.
In the case of cigarettes, snuff, smoking tobacco, and like tobacco products, sold at retail
in any sack, can, bottle, or other such package or container, the...
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40-25-8
Section 40-25-8 Commodities subject to confiscation. Any cigarettes, smoking tobacco, cigars,
stogies, cheroots, chewing tobacco, snuff, or other products taxable under this article found
at any point within the State of Alabama, which the cigarettes, smoking tobacco, cigars, stogies,
cheroots, chewing tobacco, snuff, or other products taxable under this article shall have
been within the State of Alabama for a period of two hours, or longer, in possession of any
retailer or semijobber not having affixed to the package the stamps as provided in this article,
or in the case of products not requiring a stamp to be affixed where purchase invoices do
not itemize the applicable tobacco taxes, are declared to be contraband goods and may be seized
by the Department of Revenue, or its agents or by any peace officer of the State of Alabama,
without a warrant and the goods shall be delivered to the Department of Revenue for destruction.
Any of the goods, wares, or merchandise when offered for...
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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...
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40-12-176
Section 40-12-176 Vending machines. (a) Every person, firm, corporation, association, or copartnership
operating a vending machine business whereby tangible personal property is sold through or
by the use of coin-operated machines shall pay an annual privilege license tax based on the
total sales of each such vending company during the preceding year as follows: Total Sales
Amount of Tax $12,000.00 or less $10.00 12,000.01 - 24,000.00 20.00 24,000.01 - 36,000.00
30.00 36,000.01 - 48,000.00 40.00 48,000.01 - 60,000.00 60.00 60,000.01 - 80,000.00 75.00
80,000.01 - 100,000.00 90.00 100,000.01 - 150,000.00 125.00 150,000.01 - 200,000.00 150.00
200,000.01 - 250,000.00 175.00 250,000.01 - 350,000.00 200.00 350,000.01 - 450,000.00 300.00
450,000.01 - 750,000.00 400.00 750,000.01 - 1,000,000.00 500.00 1,000,000.01 - 2,500,000.00
600.00 2,500,000.01 - 5,000,000.00 700.00 5,000,000.01 - 7,500,000.00 800.00 7,500,000.01
- 10,000,000.00 900.00 10,000,000.01 or more 1000.00 (b) The revenue produced...
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