45-29-243
Section 45-29-243 Levy and collection 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 Fayette County a county privilege, license, or excise tax up
to the following amounts: (1) Five cents ($.05) for each package of cigarettes, made of tobacco
or any substitute therefor. (2) Five cents ($.05) 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 to and which are packaged in the same manner as cigarettes, shall be taxed
as cigarettes under subdivision (1). (3) Five cents ($.05) for each sack, can, package, or
other container of smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed,
and other kinds and forms of tobacco which is prepared in such manner as to be suitable for
smoking in a pipe or cigarette. (4) Five cents ($.05) for each sack,...
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45-38-243
Section 45-38-243 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 Lamar County a county privilege, license, or excise tax up to the following
amounts: (1) Five cents ($.05) for each package of cigarettes, made of tobacco or any substitute
therefor. (2) Five cents ($.05) 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
to and which are packaged in the same manner as cigarettes, shall be taxed as cigarettes under
subdivision (1). (3) Five cents ($.05) for each sack, can, package, or other container of
smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed, and other kinds
and forms of tobacco which is prepared in such manner as to be suitable for smoking in a pipe
or cigarette. (4) Five cents ($.05) for each sack, plug, package, or...
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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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45-3-244
Section 45-3-244 County privilege, license, or excise tax - Established. There is hereby
imposed upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise
consumes tobacco or certain tobacco products in Barbour 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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45-34-242
Section 45-34-242 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 Henry 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, 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 container of chewing tobacco, which tobacco is...
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45-42-242
Section 45-42-242 Levy of tax. There is hereby imposed upon every person, firm, or corporation
who sells, stores, delivers, uses, or otherwise consumes tobacco or certain tobacco products
in Limestone 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, 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 container of chewing tobacco, which tobacco is...
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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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45-33-242.30
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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45-48-247
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 ($0.02)...
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45-5-244
Section 45-5-244 Levy of tobacco tax; use of proceeds; violations. (a) The County Commission
of Blount County may levy a county privilege or excise tax on every person, firm, or corporation
that sells, delivers, uses, or otherwise consumes tobacco products in the county. Tobacco
products include cigarettes, cigars, smoking tobacco, chewing tobacco, snuff, and tobacco
paper, both gummed and ungummed, or packages thereof. The amount of the tax shall be established
by ordinance and shall not exceed ten cents ($.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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