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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45-48-247
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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45-49-249.53
Section 45-49-249.53 Tax to be added to sales price of tobacco products. In Mobile County,
every person, firm, corporation, club, or association that sells, stores, or receives for
distribution or sale any cigarettes, cigars, cheroots, stogies, smoking tobacco, chewing tobacco,
snuff, or any substitute thereof, as defined in Section 40-25-1, shall add the amount of the
license or privilege tax levied and assessed to the price of the product. The dealer, storer,
or distributor shall state the amount of the tax separately from the price of the tobacco
product. (Act 2019-150, §5.)...
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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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45-3-244.31
Section 45-3-244.31 County privilege, license, or excise tax - Purpose and intent. Every person,
firm, corporation, club, or association that sells, stores, or receives, for the purpose of
selling or storing in Barbour 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,...
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45-30-245.31
Section 45-30-245.31 Tax to be added to and stated separately from purchase price. Upon passage
of this subpart there is levied on every person, firm, corporation, club, or association that
sells or stores or receives for the purpose of distribution in Franklin County any cigarettes,
cigars, snuff, smoking tobacco, and like tobacco products the amount of the license or privilege
tax levied and assessed herein to the price of the cigarettes, cigars, snuff, smoking tobacco,
and like 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...
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45-3-244.01
Section 45-3-244.01 County privilege, license, or excise tax - Purpose and intent. Upon adoption
of a resolution by the Barbour County Commission, every person, firm, corporation, club, or
association that sells, stores, or receives for the purpose in Barbour 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 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...
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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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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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