{"data":{"id":"us-al/ala.-code-45-2-244.002","jurisdiction":"us-al","citation":"Ala. Code § 45-2-244.002","heading":"Levy of Tax.","body":"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.","path":["Title 45 Local Laws.","Chapter 2 Baldwin County.","Article 24 Taxation.","Part 5 Tax, Sales and Use.","Subpart 1 Cigarettes."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=45-2-244.002","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:52Z","sha256":"9fdae9a4516ac41ae884b3590bcc10b3b951c57abbb01955f326aabf71e9b0b0","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-45-2-244.001","next":"us-al/ala.-code-45-2-244.003"},"notice":"GroundRules: Original legal text. Not legal advice."}