Alabama Code (Last Updated: November 28, 2014) |
Title45 LOCAL LAWS. |
Chapter2. BALDWIN COUNTY. |
Article24. Taxation. |
Part5. Tax, Sales and Use. |
Division1. Cigarettes. |
§45-2-244.002. Levy of tax.
Latest version.
-
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, which may be imposed and levied by the county commission in an amount which shall not exceed ten cents ($.10) for each package of cigarettes, made of tobacco or any substitute therefor.