§ 45-55-244 — Imposition of Tax

Alabama § 45-55-244

• Jurisdiction: Alabama
• Title 45: Local Laws
• Ch. 55: Pike County
• Art. 24: Taxation
• Part 5: Tax, Tobacco
• Subpart 1: 1965 Tax

Text

(a) The Pike County Commission is authorized to impose upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco or certain tobacco products in Pike County a county privilege, license, or excise tax in the following amounts:
(1)
Five cents ($0.05) for each package of cigarettes, made of tobacco or any substitute therefor.
(2)
Five cents ($0.05) for each package of cigars or cigarellos, such as Winchester,
which
are
similar
to,
and
which
are
packaged
like
cigarettes.
(3)
Two cents ($0.02) for each cigar, cheroot, or stogie of any description made of tobacco or any substitute therefor which are not similar to, nor packaged like, cigarettes as provided for in subdivision (2).
(4)
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.
(5)
Three cents ($0.03) 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).
(6)
Three cents ($0.03) 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, the payment shall be sufficient, the intent being that the license tax required to be paid shall be paid but once on each package of cigarettes and on each cigar.

Legislative History

(Act 89–496, p. 1030, § 1.)