45-46-243.01
Section 45-46-243.01 Tax to be added to sales price of tobacco products. Every person,
firm, corporation, club, or association that sells, stores, or receives, for the purpose of
selling or storing in Marengo County, any cigarettes, cigars, snuff, and smoking tobacco products
shall add the amount of the license or privilege tax levied and assessed to the price of the
cigarettes, cigars, snuff, and smoking tobacco products. It is the purpose and intent of this
section that the tax levied is, in fact, a levy on the consumer with the person, firm,
corporation, club, or association, that sells or stores or receives for the purpose of distributing
the cigarettes, cigars, snuff, and smoking tobacco products, acting merely as an 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, and smoking tobacco products,
on all price display signs, sales or delivery slips, bills, and...
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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 ($0.05)
for each sack, plug, package, or other container of chewing tobacco, which...
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45-47-245
Section 45-47-245 Levy of tax. (a) There is hereby imposed upon every person, firm,
or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco or certain
tobacco products in Marion County a county privilege, license, or excise tax up to the following
amounts: (1) Four cents ($.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 ($.04) for each sack, plug, package, or...
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45-49-249.31
Section 45-49-249.31 Tax to be added to sales price of tobacco products. Every person,
firm, corporation, club, or association that sells, stores, or receives for the purpose in
Mobile County, any cigarettes, cigars, snuff, smoking tobacco, and like tobacco products shall
add the amount of the license or privilege tax levied and assessed herein to the price of
the cigarettes, cigars, snuff, and smoking tobacco products, it being the purpose and intent
of this provision that the tax levied is, in fact, a levy on the consumer with the person,
firm, corporation, club, or association, who sells or stores or receives for the purpose of
distributing the cigarettes, cigars, snuff, and smoking tobacco products, acting merely as
agent for the collection of the tax. The dealer, storer, or distributor shall state the amount
of the tax separately from the price of the cigarettes, cigars, snuff, smoking tobacco, and
like tobacco products, on all price display signs, sales or delivery slips, bills,...
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45-14-244
Section 45-14-244 Levy of tax; legislative intent. (a) Upon adoption of the Legislature,
there is hereby levied on every person, firm, or corporation that sells, stores, delivers,
uses, or otherwise consumes tobacco or tobacco products in Clay County, a county privilege,
license, or excise tax in the following amounts: (1) Twenty-five cents ($.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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45-16-242.20
Section 45-16-242.20 Imposition of tax. (a) The Coffee 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 Coffee 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
or cigarellos, such as Winchester, which are similar to, and which are packaged like, cigarettes.
(3) Two cents ($0.02) for each cigar, cheroot, or stogie of any description made of tobacco
or any substitute therefor which are not similar to, nor packaged like, cigarettes as provided
for in subdivision (2). (4) 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...
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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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45-21-242.01
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 ($0.05) for each
sack, plug, package, or other container of chewing tobacco, which is prepared in a...
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45-29-243
Section 45-29-243 Levy and collection of tax. (a) There is hereby imposed upon every
person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco
or certain tobacco products in Fayette County a county privilege, license, or excise tax up
to the following amounts: (1) Five cents ($.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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45-31-242
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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