Ala. Code § 45-49-249.52: Collection of Taxes.

All county privilege, license, or excise taxes levied or authorized to be levied by local law or resolution of the Mobile County Commission, in Mobile County on the sale, distribution, storage, use, or otherwise consumption of all tobacco products in the county shall be collected after October 1, 2019, by Mobile County in accordance with and subject to the procedures provided in this subpart.