45-2-244.003
Section 45-2-244.003 Payment of tax through use of stamp. The tax herein levied shall be paid through the use of one stamp as herein provided for. The one stamp shall be used to designate or represent the county license tax, and municipal license or privilege tax, if any is levied by a municipality within the county, collected on the sale of each package of cigarettes. It is intended that this one stamp be used in place of separate stamps for county license taxes and city or town license or privilege taxes. It is further intended that no city may impose or affix an additional stamp or stamps. It being the purpose and intent of this subpart that the tax hereby levied is in fact a levy on the ultimate consumer or user with the wholesaler, distributor, jobber, or retail dealer acting merely as an agent for the county, and, if appropriate, the city or town, for the collection and payment of the tax levied by this subpart and any existing city license or privilege taxes, and the intent...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.003.htm - 1K - Match Info - Similar pages
45-49-249.03
Section 45-49-249.03 Use of stamps for payment. The tax herein levied shall be paid through the use of one stamp as herein provided for. The one stamp shall be used to designate or represent the county license tax, and municipal license or privilege tax, if any is levied by a municipality within the county, collected on the sale of each package of cigarettes. It is intended that this one stamp be used in place of separate stamps for county license taxes and city or town license or privilege taxes. It is further intended that no city may impose or affix an additional stamp or stamps. It being the purpose and intent of this subpart that the tax hereby levied is in fact a levy on the ultimate consumer or user with the wholesaler, distributor, jobber, or retail dealer acting merely as an agent for the county, and, if appropriate, the city or town, for the collection and payment of the tax levied by this subpart and any existing city license or privilege taxes, and the intent being that...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-249.03.htm - 1K - Match Info - Similar pages
40-25-2
Section 40-25-2 Who is liable for tax; amount; local tax or fee. (a) In addition to all other taxes of every kind now imposed by law, every person, firm, corporation, club, or association, within the State of Alabama, who sells or stores or receives for the purpose of distribution to any person, firm, corporation, club, or association within the State of Alabama, cigars, cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, snuff, or any substitute therefor, either or all, shall pay to the State of Alabama for state purposes only a license or privilege tax which shall be measured by and graduated in accordance with the volume of sales of such person, firm, corporation, club, or association in Alabama. There is hereby levied license or privilege taxes on articles containing tobacco enumerated in this article in the following amounts: (1) LITTLE CIGARS. Upon cigars of all descriptions, including filtered cigars, made of tobacco, or any substitute therefor, and weighing not...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-2.htm - 8K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-15-243.htm - 2K - Match Info - Similar pages
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,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-14-244.htm - 2K - Match Info - Similar pages
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 ($0.04) for each sack, plug,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-30-245.30.htm - 2K - Match Info - Similar pages
45-9-244
Section 45-9-244 Tobacco products. (a) Upon adoption of the Legislature, there is hereby imposed on every person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes tobacco or tobacco products in Chambers County, a county privilege, license, or excise tax in the following amounts: (1) Twenty-five cents ($.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, or other...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-9-244.htm - 9K - Match Info - Similar pages
45-13-245
Section 45-13-245 Levy and collection of tax; disposition of funds. (a)(1) There is imposed on every person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes tobacco or tobacco products in Clarke County, a county privilege, license, or excise tax in the following manner: a. Five cents ($0.05) for each package of cigarettes, made of tobacco or any substitute therefor. b. 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 paragraph a. c. 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. d. Three cents ($0.03) for each sack, plug, package, or other container of chewing...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-13-245.htm - 6K - Match Info - Similar pages
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 ($0.05) on each package of cigarettes made of tobacco or any substitute therefor. (b) The privilege, license, or excise tax levied by this subpart shall be in addition to all other taxes provided by law. Provided, however, when the license tax levied under this subpart is paid by a wholesaler or retailer of cigarettes, the payment shall be sufficient for the taxes levied by this subpart, the intent being that the license tax is to be paid only once on each package of cigarettes. (Act 91-783, p. 170, §1; Act 92-566, p. 1178, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-33-242.htm - 1K - Match Info - Similar pages
45-44-246.01
Section 45-44-246.01 Additional tax. (a)(1) The Macon County Commission may impose on every person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes tobacco or tobacco products in Macon County, a county privilege, license, or excise tax in the following amounts: a. Five cents ($.05) for each package of cigarettes made of tobacco or any substitute therefor. b. Five cents ($.05) for each package of cigars made of tobacco or any substitute therefor, including the cigarette-sized or near cigarette-sized cigars, but excluding single wrapped cigars. c. Five cents ($.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 are prepared in such manner suitable for smoking in a pipe or cigarette. d. Five cents ($.05), for each sack, plug, package, or other container of chewing tobacco, which tobacco is prepared in such manner suitable for chewing only...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-246.01.htm - 6K - Match Info - Similar pages
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