45-15-243
Section 45-15-243 Levy of tax. (a) There is hereby levied on every person, firm, or
corporation that sells, stores, delivers, uses, or otherwise consumes tobacco or tobacco products
in Cleburne County, a county privilege, license, or excise tax in the following amounts: (1)
Fifteen cents ($.15) for each package of cigarettes made of tobacco or any substitute therefor.
(2) Fifteen cents ($.15) 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) Fifteen cents ($.15) for each sack, can, package, or other container of smoking
tobacco, including granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms
of tobacco which are prepared in such manner suitable for smoking in a pipe or cigarette.
(4) Fifteen cents ($.15) for each sack, plug, package, or other container of chewing tobacco,
which tobacco is prepared in such manner suitable for chewing only and not...
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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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45-30-245.30
Section 45-30-245.30 Levy of tax. (a) In addition to the tax levied by subpart 1, there
is hereby imposed upon every person, firm, or corporation who sells, stores, delivers, uses,
or otherwise consumes tobacco or certain tobacco products in Franklin County a county privilege,
license, or excise tax up to the following amounts: (1) Four cents ($0.04) for each package
of cigarettes, made of tobacco or any substitute therefor. (2) Four cents ($0.04) for each
package of 20 little cigars made of tobacco or any substitute therefor. (3) Four cents ($0.04)
for each cigar of any description other than those described in subdivision (2) made of tobacco
or any substitute therefor. (4) Four cents ($0.04) 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. (5) Four cents ($0.04) for each sack, plug,...
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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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45-33-242
Section 45-33-242 Levy of tax. (a) The Hale County Commission is authorized to levy
upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes
certain tobacco products in Hale County, a county privilege, license, or excise tax of five
cents ($0.05) on each package of cigarettes made of tobacco or any substitute therefor. (b)
The privilege, license, or excise tax levied by this subpart shall be in addition to all other
taxes provided by law. Provided, however, when the license tax levied under this subpart is
paid by a wholesaler or retailer of cigarettes, the payment shall be sufficient for the taxes
levied by this subpart, the intent being that the license tax is to be paid only once on each
package of cigarettes. (Act 91-783, p. 170, §1; Act 92-566, p. 1178, §1.)...
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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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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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40-25-2.1
Section 40-25-2.1 Tax on cigar wrappers. (a) For the purposes of this section,
the following terms shall have the respective meanings ascribed to them by this section:
(1) CIGAR WRAP. An individual tobacco wrapper that is made wholly or in part from tobacco,
including reconstituted tobacco, whether in the form of tobacco leaf, sheet, or tube, if the
wrap is designed to be offered to or purchased by a consumer. (2) COMMISSIONER. The Commissioner
of the Department of Revenue of the State of Alabama. (3) DEPARTMENT. The Department of Revenue
of the State of Alabama. (4) NET TAX PROCEEDS. The entire proceeds from the tax herein levied
less costs of collection, refunds, grants, and credits as may be authorized by law. (5) PERSON.
Individuals, firms, corporations, partnerships, companies, or other agencies, associations,
incorporated or otherwise, singular or plural. (6) STATE. The State of Alabama. (7) WHOLESALE
SALE. A sale of tangible personal property by wholesalers to licensed retail...
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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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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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