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 ($0.12) for
each sack, plug, package, or other container of chewing tobacco,...
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45-14-244
Section 45-14-244 Levy of tax; legislative intent. (a) Upon adoption of the Legislature, there
is hereby levied on every person, firm, or corporation that sells, stores, delivers, uses,
or otherwise consumes tobacco or tobacco products in Clay County, a county privilege, license,
or excise tax in the following amounts: (1) Twenty-five cents ($.25) for each package of cigarettes
made of tobacco or any substitute therefor. (2) Twelve cents ($.12) for each cigar of any
description made of tobacco or any substitute therefor, but not including cigarette sized
and near cigarette sized cigars which shall be taxed in the same manner as cigarettes under
subdivision (1). (3) Twenty-five cents ($.25) 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) Twenty-five cents ($.25) for each sack, plug, package,...
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45-18-244
Section 45-18-244 Levy of tax; legislative intent. (a) Upon adoption of a resolution by the
Conecuh County Commission, the county commission may impose on every person, firm, or corporation
that sells, stores, delivers, uses, or otherwise consumes tobacco or tobacco products in Conecuh
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 cigar of any description made of tobacco or any substitute therefor,
including the cigarette sized or near cigarette sized cigars. (3) Five cents ($0.05) 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) Five cents ($0.05) for each sack, plug, package,
or other container of chewing tobacco, which tobacco is...
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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 ($0.04) for each sack, plug,...
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45-10-245
Section 45-10-245 Imposition of tax. (a) There is hereby imposed upon every person, firm, or
corporation who sells, stores, delivers, uses, or otherwise consumes tobacco or certain tobacco
products in Cherokee County a county privilege, license, or excise tax in the following amounts:
(1) Nine cents ($.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...
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45-23-242
Section 45-23-242 Levy of tax. (a) The Dale County Commission is authorized to impose upon
every person, firm, or corporation who sells, stores, delivers, uses or otherwise consumes
tobacco or certain tobacco products in Dale 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. (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 prepared in such manner as to be suitable for
chewing only and not suitable for smoking as described in subdivision (3). (5)...
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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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45-21-242.01
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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45-49-249.51
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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45-17-242.02
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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