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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45-42-242.01
Section 45-42-242.01 Tax to be added to sales price of tobacco products. Upon adoption
of a resolution by the Limestone County Commission, every person, firm, corporation, club,
or association that sells, stores, or receives for the purpose in Limestone County any cigarettes,
cigars, snuff, smoking tobacco, and like tobacco products shall add the amount of the license
or privilege tax levied and assessed herein to the price of the cigarettes, cigars, snuff,
smoking tobacco products, it being the purpose and intent of this provision that the tax levied
is, in fact, a levy on the consumer with the person, firm, corporation, club, or association,
who sells or stores or receives for the purpose of distributing the cigarettes, cigars, snuff,
smoking tobacco, and like tobacco products, acting merely as agent for the collection of the
tax. The dealer, storer, or distributor shall state the amount of the tax separately from
the price of the cigarettes, cigars, snuff, smoking tobacco, and like...
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45-46-243
Section 45-46-243 Levy of tax. (a) Upon adoption of a resolution by the Marengo 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 Marengo 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 made of tobacco or any substitute therefor, including the
cigarette-sized or near cigarette-sized cigars, but excluding single wrapped 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...
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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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45-49-249.51
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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45-33-242.30
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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45-33-242
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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45-43-247
Section 45-43-247 Levy of tax. (a) The Lowndes 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 Lowndes County a county privilege, license,
or excise tax up to 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. (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 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...
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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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8-17-271
Section 8-17-271 Definitions. As used in this article, the following terms shall have
the following meanings: (1) AGENT. Any person authorized by the Department of Revenue to purchase
and affix stamps on packages of cigarettes. (2) CIGARETTE. Any of the following: a. Any roll
of tobacco wrapped in paper or in any substance not containing tobacco. b. Any roll of tobacco
wrapped in any substance containing tobacco which, because of its appearance, the type of
tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or
purchased by, consumers as a cigarette described in paragraph a. (3) MANUFACTURER. Any of
the following: a. Any entity which manufactures or otherwise produces cigarettes or causes
cigarettes to be manufactured or produced anywhere that the manufacturer intends to be sold
in this state, including cigarettes intended to be sold in the United States through an importer.
b. Any entity that becomes a successor of an entity described in paragraph a....
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