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 ($0.01) for each sack, plug, package, or other...
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45-10-245
Section 45-10-245 Imposition of tax. (a) There is hereby imposed upon every person,
firm, or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco or certain
tobacco products in Cherokee County a county privilege, license, or excise tax in the following
amounts: (1) Nine cents ($.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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45-2-244.130
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 ($0.08) for each package of tobacco paper, both...
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45-47-245
Section 45-47-245 Levy of tax. (a) There is hereby imposed upon every person, firm,
or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco or certain
tobacco products in Marion County a county privilege, license, or excise tax up to the following
amounts: (1) Four cents ($.04) for each package of cigarettes, made of tobacco or any substitute
therefor. (2) Four cents ($.04) for each cigar of any description made of tobacco or any substitute
therefor, except little cigars, such as Winchester cigars or cigarellos, which are similar
to and which are packaged in the same manner as cigarettes, shall be taxed as cigarettes under
subdivision (1). (3) Four cents ($.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. (4) Four cents ($.04) for each sack, plug, package, or...
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45-15-243
Section 45-15-243 Levy of tax. (a) There is hereby levied on every person, firm, or
corporation that sells, stores, delivers, uses, or otherwise consumes tobacco or tobacco products
in Cleburne County, a county privilege, license, or excise tax in the following amounts: (1)
Fifteen cents ($.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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40-25-18
Section 40-25-18 Evasion of stamp tax. (a) Persons failing to properly affix the required
stamps to any cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, and
snuff shall be required to pay, as part of the tax imposed hereunder, a penalty of not less
than twenty-five dollars ($25) nor more than five hundred dollars ($500). Each article or
commodity not having proper stamps affixed thereto as herein required shall be deemed a separate
offense. Any cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, and
snuff in the place of business of any person required by this article to stamp the same shall
be prima facie evidence that they are intended for sale. The Department of Revenue, upon good
cause shown, may waive or remit any penalty or any part thereof provided for in this section.
Any person, firm, corporation, club, or association of persons who has been found guilty of
violating this article and who, after being punished by fine, penalty,...
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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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45-33-242
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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45-37-243.02
Section 45-37-243.02 Levy of tax. (a) As used in this section, the following
terms have the meanings here given them: (1) COUNTY. Any county now or hereafter subject to
this subpart. (2) COUNTY GOVERNING BODY. The county board of revenue, the county commission,
or other like body of the county. (3) DIRECTOR OF COUNTY DEPARTMENT OF REVENUE. The director
of the county department of revenue, the license commissioner, or judge of probate of the
county, or any other public officer performing like duties in the county. (4) SECTION
3 AS AMENDED IN 1979. Section 3 as amended by the 1979 amendment. (5) STATE ORIGINAL
UNBROKEN PACKAGE POLICY. The state policy in effect when the original Section 3 of
Act 388 of the 1965 Regular Session was approved in August 1965, prohibiting licensees from
selling or keeping for sale liquor or wine except in an original unbroken package. (6) THE
1979 AMENDMENT. The act the Legislature of Alabama adopted during its Regular Session of 1979
amending the original...
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