Section 45-42-242 Levy of tax. There is hereby imposed upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco or certain tobacco products in Limestone County a county privilege, license, or tax in the following amounts: (1) Five cents ($0.05) for each package of cigarettes, made of tobacco or any […]
Section 45-42-242.01 Tax to be added to sales price of tobacco products. Upon adoption of a resolution by the Limestone County Commission, every person, firm, corporation, club, or association that sells, stores, or receives for the purpose in Limestone County any cigarettes, cigars, snuff, smoking tobacco, and like tobacco products shall add the amount of […]
Section 45-42-242.02 Violations. It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in Limestone County in the business for which the tax is hereby levied to fail or refuse to add to the sales price and collect from the purchaser the amount due on account of the tax herein provided […]
Section 45-42-242.03 Tobacco stamps. The tax hereby authorized shall be paid by affixing stamps as is required for the payment of the tax imposed by Section 40251 to Section 402528, inclusive. The State Department of Revenue shall have the same duties relative to the preparation and sale of stamps to evidence the payment of such […]
Section 45-42-242.04 Promulgation of rules and regulations. The State Department of Revenue is hereby authorized to promulgate and enforce rules and regulations to effectuate the purposes of this part. All such rules and regulations duly promulgated shall have the force and effect of law. (Act 89278, p. 438, § 5.)
Section 45-42-242.05 Application of laws, rules, and regulations. All laws, and rules and regulations of the Department of Revenue, relating to the manner and time of payment of the tax levied by Section 40251 to Section 402528, inclusive, requiring reports from dealers and prescribing penalties for violations shall apply with equal force to the tax […]
Section 45-42-242.06 Disposition of funds. The proceeds from the tax hereby authorized less the actual cost of collection, not to exceed five per centum, shall be paid by the State Department of Revenue to the Alabama Forestry Commission to be used for the purposes of fire protection in Limestone County. These funds shall be payable […]
Section 45-42-242.07 Construction and application. (a) None of the provisions of this part shall be applied in such manner as to be in violation of the commerce or other clauses of the federal or state constitution. (b) This part shall not be construed to apply to cigarettes, cigars, snuff, smoking tobacco, and like tobacco products […]
