GroundRules
Ala. Code § 45-2-244.002: Levy of Tax.
Where this section sits in the code
- Title 45 Local Laws.
- Chapter 2 Baldwin County.
- Article 24 Taxation.
- Part 5 Tax, Sales and Use.
- Subpart 1 Cigarettes.
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.
Collected 2026-09-03T14:01:52Z. Source file · JSON