{"data":{"id":"us-al/ala.-code-45-27-247.02","jurisdiction":"us-al","citation":"Ala. Code § 45-27-247.02","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, and a license tax is hereby fixed and levied, which license tax shall be in the following amounts for the sale, storage, and delivery of cigarettes in the county:\n(1) All cigarettes made of tobacco or any substitute therefor, three cents ($0.03) for each package containing 20 cigarettes or less.\n(2) All cigarettes made of tobacco or any substitute therefor six cents ($0.06) for each package containing more than 20 and not exceeding 40 cigarettes.\n(3) All cigarettes made of tobacco or any substitute therefor, nine cents ($0.09) on each package containing more than 40 cigarettes.","path":["Title 45 Local Laws.","Chapter 27 Escambia County.","Article 24 Taxation.","Part 8 Tax, Tobacco and Beer.","Subpart 1 1953 Tax."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=45-27-247.02","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"e267617c1a297a50e366052eac8f8d8a22b42a390c79c359ed25c5594a6c88f2","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-45-27-247.01","next":"us-al/ala.-code-45-27-247.03"},"notice":"GroundRules: Original legal text. Not legal advice."}