Chambers County Tobacco Tax – Act No. 2003-248
| DATE: | July 11, 2003 |
| TO: | ALL TOBACCO DISTRIBUTORS |
The above-referenced Act, passed and approved by the Governor in the 2003 Legislative Session, repeals Act No. 89-381, Act No. 89-507, and Act No. 2000-144. The Act provides for a tax in Chambers County on tobacco products sold, stored, delivered, used, or otherwise consumed in Chambers County.
Under said Act and by resolution adopted by the Chambers County Commission,
the Alabama Department of Revenue is authorized to promulgate and enforce rules
and regulations for the administration of the taxes levied by this Act and Chapter
25 of Title 40, Code of Alabama 1975. The taxes levied are as
follows:
| Cigarettes | $0.25 per package |
| Cigars | $0.12 per cigar |
| Little Cigars | $0.12 each cigar (cigarette-sized cigars) |
| Smoking Tobacco | $0.25 per container |
| Chewing Tobacco | $0.25 per container |
| Snuff | $0.25 per container |
| Rolling Paper | $0.25 per package (gummed and ungummed) |
The effective date to collect this tax is August 1, 2003. The appropriate tax is to be collected and remitted to the Alabama Department of Revenue on the August 2003 tax return, which is due by September 22, 2003.
Please ensure that the person responsible for filing county tobacco
tax returns receives this notice. Questions concerning the administration
of this tax may be directed to Angela Watson at:
Alabama Department of Revenue
Sales, Use & Business Tax Division
Tobacco Tax Section
P. O. Box 327555
Montgomery, AL 36132-7555
(334) 242-9627