§ 45-48-247 — Levy of Tax

Alabama § 45-48-247

• Jurisdiction: Alabama
• Title 45: Local Laws
• Ch. 48: Marshall County
• Art. 24: Taxation
• Part 8: Tax, Tobacco

Text

(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) for each sack, plug, package, or other container of chewing tobacco, which tobacco is prepared in such manner as to be suitable for chewing only and not suitable for smoking as described in subdivision (3).
(5) Two cents ($0.02) for each can, bottle, glass, tumbler, package, or other container of snuff made of tobacco or any substitute therefor.
(b) The privilege, license, or excise tax shall be in addition to all other federal, state, or local taxes heretofore imposed by law.
(c) Provided, however, when the license tax hereby required to be paid shall have been paid by a wholesaler or seller of cigarettes, cigars, snuff, smoking tobacco, and like tobacco products, such payment shall be sufficient, the intent being that such license tax hereby required to be paid shall be paid but once on each package of cigarettes and on each cigar.

Legislative History

(Act 87-522, p. 787, § 1.)