In addition to all other taxes now imposed by law, every person who sells, stores, or delivers any cigarettes within the county shall pay a license tax to the county, and a license tax is hereby fixed and levied, which license tax shall be in the following amounts for the sale, storage, and delivery of cigarettes in the county:
(1) All cigarettes made of tobacco or any substitute therefor, three cents ($0.03) for each package containing 20 cigarettes or less.
(2) All cigarettes made of tobacco or any substitute therefor six cents ($0.06) for each package containing more than 20 and not exceeding 40 cigarettes.
(3) All cigarettes made of tobacco or any substitute therefor, nine cents ($0.09) on each package containing more than 40 cigarettes.
Structure Code of Alabama
Section 45-27-247 - Applicability.
Section 45-27-247.01 - Definitions; Construction and Interpretation.
Section 45-27-247.02 - Levy of Tax.
Section 45-27-247.03 - Tobacco Stamps.
Section 45-27-247.04 - Use of Stamps; Records.
Section 45-27-247.05 - Supply of Stamps; Forms and Supplies.
Section 45-27-247.06 - Payment of License Tax; Commission.
Section 45-27-247.07 - Rules and Regulations; Funding.
Section 45-27-247.08 - Stamps Required for Sale of Cigarettes.
Section 45-27-247.09 - Violations.