Section 45-2-244.002 Levy of tax. - Alabama Statutes

Section 45-2-244.002

Levy of tax.

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.

(Act 80-613, p. 1044, §3; Act 2000-482, p. 915, §1.)