GroundRules
Ala. Code § 45-25-244: Levy of Tax.
Where this section sits in the code
- Title 45 Local Laws.
- Chapter 25 Dekalb County.
- Article 24 Taxation.
- Part 5 Tax, Tobacco.
(a) The county governing body of DeKalb County is authorized and empowered to levy a tax on tobacco products sold within DeKalb County. The amount of the tax levied under this section shall not exceed eight cents ($0.08) per tobacco product.
(b) The governing body of DeKalb County is authorized and empowered to promulgate and implement such rules and regulations as they deem necessary to carry out this section.
Collected 2026-09-03T14:01:53Z. Source file · JSON