45-6-241.40
Section 45-6-241.40 Imposition of tobacco tax; stamps; disposition of funds;
rules and regulations. (a)(1) The Bullock 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 Bullock 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 ($.03) for each cigar, cheroot, or stogie of any description made of tobacco
or any substitute therefor which are not similar to, nor packaged like, cigarettes as provided
for in paragraph b. d. Three cents ($.03) for each sack, can, package, or other container
of smoking tobacco, including granulated, plug, cut, crimp cut, ready rubbed, and other...

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45-35-245
continuing in Houston County in the business for which the tax is hereby levied to fail or
refuse to add to the sales price and collect from the purchaser the amount due on account
of the tax herein provided or to refund or offer to refund all or any part of the amount collected
or absorb or advertise directly or indirectly the absorption of the tax or any portion thereof.
(d) The tax hereby authorized shall be paid by affixing stamps as is required for the payment
of the tax imposed by Section 40-25-1 to Section 40-25-28, inclusive.
The State Department of Revenue shall have the same duties relative to the preparation and
sale of stamps to evidence the payment of such tax that it has relative to the preparation
and sale of stamps under those sections and may exercise the same powers and perform the same
duties in the same manner relative to the collection of the tax hereby levied that it does
relative to the collection of that tax. (e) The State Department of Revenue is hereby...
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45-4-245
firm, corporation, club, or association violating any of the provisions of this section shall
be guilty of a misdemeanor, and upon conviction shall be fined not more than one hundred dollars
($100) or imprisoned in the county jail for not more than 60 days, or by both such
fine and imprisonment. Each act in violation of this section shall constitute a separate offense.
(c) The tax hereby authorized shall be paid by affixing stamps as is required for the payment
of the tax imposed by Section 40-25-1 through Section 40-25-28. The State
Department of Revenue shall have the same duties relative to the preparation and sale of stamps
to evidence the payment of such tax that it has relative to the preparation and sale of stamps
under those sections and may exercise the same powers and perform the same duties in the same
manner relative to the collection of the tax hereby levied that it does relative to the collection
of that tax. (d) The State Department of Revenue is hereby authorized to...
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45-32-247
thereof. Any person, firm, corporation, club, or association violating this subsection shall
be guilty of a misdemeanor, and upon conviction shall be fined not more than one hundred dollars
($100) or imprisoned in the county jail for not more than 60 days, or by both such
fine and imprisonment. Each act in violation of this subsection shall constitute a separate
offense. (c) The tax hereby authorized shall be paid by affixing stamps as is required for
the payment of the tax imposed by Section 40-25-1 to Section 40-25-28,
inclusive. The State Department of Revenue shall have the same duties relative to the preparation
and sale of stamps to evidence the payment of such tax that it has relative to the preparation
and sale of stamps under those sections and may exercise the same powers and perform the same
duties in the same manner relative to the collection of the tax hereby levied that it does
relative to the collection of that tax. (d) The State Department of Revenue is hereby...
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45-9-244
stamps are not available for affixing to tobacco products packages and containers, or by the
authority of a duly promulgated regulation eliminating the requirement of affixing county
tobacco stamps, the entity, including the Commissioner of the Department of Revenue, may require
a monthly report in lieu of stamps to report the amount of tax due. The monthly report shall
be in a form approved by the commissioner and adopted by the department under the Alabama
Administrative Procedure Act, Chapter 22, Title 41. If monthly reports
are not required to be filed by a person, firm, or corporation that sells, stores, delivers,
uses, or otherwise consumes tobacco products in Chambers County with the State Department
of Revenue, these reports shall be filed with the Chambers County Commission. (d) All laws,
rules, and regulations of the department relating to the manner and time of payment of the
tax levied by Sections 40-25-1 to 40-25-28, inclusive, requiring reports
from dealers and...
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45-31-242
Section 45-31-242 Levy of tax. (a) The Geneva 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 Geneva 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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45-43-247
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 in subdivision (3). (5) Five cents
($0.05) for each can, bottle, glass, tumbler, package, or other container of snuff made of
tobacco or any substitute therefor. (b) The privilege, license, or excise tax shall be in
addition to all other taxes heretofore imposed by law. (c) Provided, however, when the license
tax hereby required to be paid shall have been paid by a wholesaler or seller of cigarettes,
cigars, snuff, smoking tobacco, and like tobacco products, such payment shall be sufficient,
the intent being that such license tax hereby required to be paid shall be paid but once on
each package of cigarettes and on each cigar. (Act 87-523, p. 791, § 1.)...

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45-48-247
Section 45-48-247 Levy of tax. (a) The Marshall 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 Marshall County a county privilege, license, or excise
tax in the following amounts: (1) Two cents ($0.02) 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 except little cigars, such as Winchester cigars
or cigarellos, which are similar and which are packaged in the same manner as cigarettes,
shall be taxed 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) Two cents ($0.02)...
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45-16-242.20
Section 45-16-242.20 Imposition of tax. (a) The Coffee 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 Coffee 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 or cigarellos, such as Winchester, which are similar to, and which are packaged
like, cigarettes. (3) Two cents ($0.02) 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). (4) 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...
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45-8-243
proceeds from the tax hereby authorized, less the actual cost of collection not to exceed five
per centum shall be paid by the State Department of Revenue into the county general fund of
Calhoun County to be expended at the discretion of the Calhoun County Commission for the erection,
construction, or maintenance of the necessary public buildings in Calhoun County. (e) The
tax hereby authorized shall be paid by affixing stamps as is required for the payment of the
tax imposed by Section 40-25-1 through Section 40-25-28. The State Department
of Revenue shall have the same duties relative to the preparation and sale of stamps to evidence
the payment of such tax that it has relative to the preparation and sale of stamps under those
sections and may exercise the same powers and perform the same duties in the same manner relative
to the collection of the tax hereby levied that it does relative to the collection of that
tax. (f) The State Department of Revenue is hereby authorized to...
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