Alabama Statutes
§ 45-25-244 — Levy of Tax
(a)The county governing body of DeKalb County is authorized and empowered to levy a tax on tobacco products sold within DeKalb County. The amount of the tax levied under this section shall not exceed eight cents ($0.08) per tobacco product.
(b)The governing body of DeKalb County is authorized and empowered to promulgate and implement such rules and regulations as they deem necessary to carry out this section.
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Legislative History
(Act 85-557, p. 856, §§1-2.)
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Licensing and Regulation; Violations