(a) The county license tax imposed by this subpart and collected by the seller (wholesaler or retailer) shall be paid to the county commission, and the county commission, after first reimbursing the county general fund for expenses incurred in the administration and enforcement of this subpart, shall, between the 11th and 20th day of each month deposit the remainder of the proceeds of the tax in the county general fund of Baldwin County to be expended exclusively for mental health and child advocacy purposes as the county governing body sees fit.
(b) The city or municipal license tax, if any, collected by the seller (wholesaler or retailer) shall be payable by the seller directly to the city, municipality, or town entitled to the city license tax.
Structure Code of Alabama
Section 45-2-244 - Applicability.
Section 45-2-244.001 - Definitions; Construction.
Section 45-2-244.002 - Levy of Tax.
Section 45-2-244.003 - Payment of Tax Through Use of Stamp.
Section 45-2-244.004 - Duties of Cigarette Wholesalers, Jobbers, and Retailers.
Section 45-2-244.005 - Supply and Description of Stamps.
Section 45-2-244.006 - Disposition of Funds.
Section 45-2-244.007 - Rules and Regulations.
Section 45-2-244.008 - Violation - Duty to Affix Stamps.
Section 45-2-244.009 - Violation - Classification.