45-23-242
Section 45-23-242 Levy of tax. (a) The Dale County Commission is authorized to impose upon
every person, firm, or corporation who sells, stores, delivers, uses or otherwise consumes
tobacco or certain tobacco products in Dale 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. (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 ($0.03) for each sack, plug, package, or other
container of chewing tobacco, which tobacco is prepared in such manner as to be suitable for
chewing only and not suitable for smoking as described in subdivision (3). (5)...
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45-29-243
Section 45-29-243 Levy and collection of tax. (a) There is hereby imposed upon every person,
firm, or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco or certain
tobacco products in Fayette County a county privilege, license, or excise tax up to the following
amounts: (1) Five cents ($.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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45-3-244
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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45-31-242
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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45-34-242
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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45-43-247
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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45-48-247
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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45-49-249.30
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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45-16-242.20
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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