Alabama Statutes
§ 45-49-249.02 — Levy of Tax
Alabama § 45-49-249.02
JurisdictionAlabama
Title 45Local Laws
Ch. 49Mobile County
Art. 24Taxation
Part 10Tax, Tobacco
Subpart 11987 Tax
This text of Alabama § 45-49-249.02 (Levy of Tax) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ala. Code § 45-49-249.02 (2026).
Text
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 two cents ($0.02) for each package of cigarettes made of tobacco or any substitute therefor.
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Legislative History
(Act 87-558, p. 868, §3.)
Nearby Sections
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Reserved§ 45-1-130
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Licensing and Regulation; ViolationsCite This Page — Counsel Stack
Bluebook (online)
Alabama § 45-49-249.02, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/45-49-249.02.