(a) The Perry County commission is authorized to levy upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes certain tobacco products in Perry County a county privilege, license, or excise tax up to the following amount: Up to four cents ($0.04) for each package of cigarettes, made of tobacco or any substitute therefor.
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Terms Used In Alabama Code 45-53-246

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • following: means next after. See Alabama Code 1-1-1
  • person: includes a corporation as well as a natural person. See Alabama Code 1-1-1
(b) The privilege, license, or excise tax shall be in addition to all other taxes heretofore imposed by law. Provided, however, when the license tax required to be paid shall have been paid by a wholesaler or seller of cigarettes, the payment shall be sufficient, the intent being that the license tax hereby required to be paid shall be paid but once on each package of cigarettes.
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