(a) The Hale County Commission is authorized to levy upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes certain tobacco products in Hale County, a county privilege, license, or excise tax of five cents ($0.05) on each package of cigarettes made of tobacco or any substitute therefor.
(b) The privilege, license, or excise tax levied by this subpart shall be in addition to all other taxes provided by law. Provided, however, when the license tax levied under this subpart is paid by a wholesaler or retailer of cigarettes, the payment shall be sufficient for the taxes levied by this subpart, the intent being that the license tax is to be paid only once on each package of cigarettes.
Structure Code of Alabama
Section 45-33-242 - Levy of Tax.
Section 45-33-242.01 - Tax to Be Added to Sales Price of Cigarettes; Enforcement.
Section 45-33-242.02 - Tobacco Stamps.
Section 45-33-242.03 - Rules and Regulations.
Section 45-33-242.04 - Application of Laws, Rules, and Regulations.