Alabama § 45-49-249.51 - Amount of Tax.

§ 45-49-249.51. Amount of Tax.

This subpart applies to the collection and enforcement of all county privilege, license, or excise taxes levied or authorized to be levied by local law or resolution of the Mobile County Commission on the sale, distribution, storage, use, or otherwise consumption of cigarette and other tobacco products in the county whether collected by the State Department of Revenue or the Mobile County Commission prior to October 1, 2019, and set out below in the total, cumulative amount of tax on each item:

(1) Twenty cents ($0.20) for each package of cigarettes made of tobacco or any substitute therefor.

(2) Twenty-one cents ($0.21) for each cigar stick of any description made of tobacco or any substitute therefor, with the exception of cigarette-sized or near-cigarette-sized cigars which shall be taxed at the same rate as cigarettes.

(3) Twenty-three cents ($0.23) 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 a manner as to be suitable for smoking in a pipe or cigarette.

(4) Twenty-three cents ($0.23) 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).

(5) Twenty-three cents ($0.23) for each can, bottle, glass, tumbler, package, or other container of snuff made of tobacco or any substitute therefor.

(6) Thirty-four cents ($0.34) for each package of tobacco paper, both gummed and ungummed.