Barbour County Tobacco Tax – Act No. 2003-135
| DATE: | July 28, 2004 |
| TO: | ALL TOBACCO DISTRIBUTORS |
Act No. 2003-135, passed and approved by the Governor in the 2003 Legislative Session, authorized the Barbour County Commission to impose an additional county privilege, license, or excise tax on cigarettes and other tobacco products in Barbour County.
Under said Act, and by resolution of the Barbour
County Commission after passage of the June 1, 2004 referendum, the 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. In addition to tobacco taxes currently
collected for Barbour County, the following tax rates will apply:
| Additional Tax | Total Tax | |
| Cigarettes | $0.05 per pack | $0.10 per pack |
| Little Cigars | $0.05 per pack | $0.10 per pack (cigarette-sized cigars) |
| Cigars | $0.05 per cigar | $0.07 per cigar |
| Smoking Tobacco | $0.05 per container | $0.07 per container |
| Chewing Tobacco | $0.05 per container | $0.08 per container |
| Snuff | $0.05 per container | $0.08 per container |
| Rolling Paper | $0.05 per package | $0.20 per package (gummed and ungummed) |
Pursuant to this Act, the effective date for collection
of this additional tax is August 1, 2004. Accordingly, this
tax should be remitted to the Alabama Department of Revenue on August 2004 Monthly
County Tobacco Tax Return due by September 20, 2004. The appropriate tax must
be collected on all tobacco products sold, stored, used, consumed or delivered
into Barbour County.
Questions concerning the administration of this tax should 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