Ala. Code § 45-27-247.02 (2026)
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:
(Act 1953, No. 565, p. 805, §3.)