Ala. Code § 45-2-244.002
Current with legislation from 2024 effective through July 1, 2024.
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.
Ala. Code § 45-2-244.002 (1975)