Ala. Const. § 50-10.40 – Tax for Tobacco Products

(a) There is levied in Monroe County on every person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes tobacco or tobacco products in Monroe County a county privilege, license, or excise tax in the following amounts:
1. (1) An amount equal to twenty-five cents ($0.25) for each package of 20 or less cigarettes sold within the county.
2. (2) An amount equal to thirty cents ($0.30) for each package of 21 to 25 cigarettes sold within the county.
3. (3) An amount equal to one cent ($0.01) for each cigar of any description made of tobacco or any substitute for a cigar sold in the county.
4. (4) An amount equal to twenty-five cents ($0.25) for the first two ounces and twenty-five cents ($0.25) for each additional ounce or fraction of an ounce contained in each individual package or can of smoking tobacco which is sold within the county.
5. (5) An amount equal to twenty-five cents ($0.25) for the first two ounces and twenty-five cents ($0.25) for each additional ounce or fraction of an ounce contained in each individual package or can of smokeless tobacco or snuff which is sold within the county.
(b) The privilege, license, or excise tax imposed in this amendment shall be in addition to all other taxes imposed by law and shall be collected in the same manner as other taxes on tobacco, except that when the license tax has been paid by a wholesaler or seller of the products, that payment shall be sufficient. The legislative intent of this amendment is that the tax shall be paid only once on each package of cigarettes, chewing tobacco, snuff, cigars of every description, and smoking tobacco of every description.
(c) Every person, firm, corporation, club, or association that sells, stores, or receives for the purpose of selling or storing in Monroe County, any cigarettes, cigars, snuff, and smoking tobacco products shall add the amount of the license or privilege tax to the price of each product. It is the purpose and intent of this amendment that the tax required is, in fact, a levy on the consumer with the person, firm, corporation, club, or association that sells or stores or receives for the purpose of distributing the cigarettes, cigars, snuff, and smoking tobacco products acting merely as an agent for the collection of the tax. The dealer, storer, or distributor shall state the amount of the tax separately from the price of the cigarettes, cigars, snuff, and smoking tobacco products on all price display signs, sales or delivery slips, bills, and statements which advertise or indicate the price of the cigarettes, cigars, snuff, and smoking tobacco products.
(d) It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in the business in Monroe County for which the tax is required to fail or refuse to add to the sales price and collect from the purchaser the amount due on account of the tax, to refund or offer to refund all or any part of the amount collected, or absorb, or advertise directly or indirectly the absorption of, the tax or any portion thereof. Any person, firm, corporation, club, or association violating this subsection shall be subject to a civil penalty of not less than twenty-five dollars ($25) nor more than five hundred dollars ($500). Each act in violation of this subsection shall constitute a separate offense.
(e)
1. (1) The State Department of Revenue or, as otherwise provided by resolution of the county commission, the Monroe County Tax Collector, shall collect all taxes required pursuant to this amendment at the same time and in the same manner as state sales and use taxes are collected.
2. (2) The tax imposed by this amendment shall be paid by affixing stamps that are required for the payment of the tax imposed by Sections 40–25–1 to 40–25–29, inclusive, Code of Alabama 1975.
3. (3) The department shall have the same duties relative to the preparation and sale of stamps to evidence the payment of the tax that it has relative to the preparation and sale of stamps under Sections 40–25–1 to 40–25–29, inclusive, Code of Alabama 1975. The department may exercise the same powers and perform the same duties in the same manner relative to the collection of the tax imposed by this amendment that it does relative to the collection of that tax, as long as it is authorized and directed to do so under the resolution adopted by the commission.
4. (4) In accordance with Section 40–25–2, Code of Alabama 1975, in the event tobacco stamps are not available for affixing to tobacco products packages and containers, or by the authority of a duly promulgated regulation eliminating the requirement of affixing county tobacco stamps, the Commissioner of the Department of Revenue may require a monthly report in lieu of stamps to report the amount of tax due. The monthly report shall be in a form approved by the commissioner and adopted by the department under the Alabama Administrative Procedure Act, Title 41, Chapter 22 of the Code of Alabama 1975.
5. (5) The department may promulgate and enforce rules to effectuate the purposes of this amendment. All rules duly promulgated shall have the same force and effect of law.
(f) All laws and rules of the department relating to the manner and time of payment of the tax levied by Sections 40–25–1 to 40–25–29, inclusive, Code of Alabama 1975, requiring reports from dealers and prescribing penalties for violations shall apply with equal force to the tax imposed by this amendment.
(g) The proceeds from the tax imposed, less the amount or percentage of the actual cost of collection as may be agreed upon by the commissioner and the Monroe County Commission, shall be distributed to the Monroe County General Fund.
(h) This amendment shall not be construed to apply to cigarettes, cigars, snuff, smoking tobacco, and like tobacco products stored by a wholesale dealer for the purpose of resale or reshipment outside of the county which are actually resold or reshipped.