[1]
Editor's Note: Former Art. IV, regarding the cigarette tax, adopted 8-26-1952 by Ord. No. 232 and amended 5-5-1956 by Ord. No. 272 and 5-8-1956 by Ord. No. 273, was repealed 6-4-2001 by Ord. No. 477-01.
[Ord. No. 477-01, 6-4-2001]
In addition to all other taxes now imposed by law, every wholesaler, jobber, dealer or distributor who sells, stores or delivers any tobacco products for sale within the City shall pay a license tax to the City, and every retailer who sells, stores or delivers any tobacco products for sale within the City that were not purchased through a wholesaler, jobber, dealer, or distributor who sells, stores or delivers tobacco products for sale within the City shall pay a license tax to the City, and a license tax is hereby fixed and levied, which license tax shall be in the following amounts for the sale, storage and/or delivery of the following named tobacco products in the corporate limits of the City:
(1) 
Cigarettes. Any roll of finely cut tobacco or any substitutes therefor enclosed in paper prepared for smoking by individuals: $0.04 for each individual package, box or other container from which or in which retail sales are normally made or intended to be made. A package shall be an individual pack whether sold by the individual pack, by carton, by case or otherwise regardless of whether such carton, case or other container is sealed or unsealed.
(2) 
Cigars, including cheroots, stogies: $0.04 for each individual cigar, or substitute therefor, whether sold individually by pack, box, carton, case or other container.
(3) 
Chewing tobacco, smoking tobacco, snuff and any other tobacco products used in a similar manner. All other forms of tobacco including granulated, plug, cut, crimp, ready rubbed and other kinds and forms of tobacco prepared in such a manner as to be suitable for smoking, chewing, dipping and/or sniffing: $0.04 for each individual package, box or other container from which or in which retail sales are normally made or intended to be made.
[Ord. No. 477-01, 6-4-2001]
In addition to all other taxes now imposed by law, every wholesaler, jobber, dealer or distributor who sell, stores or delivers any tobacco products for sale within the police jurisdiction of the City shall pay a license tax to the City, and every retailer who sells, stores or delivers any tobacco products for sale within the police jurisdiction of the City that were not purchased through a wholesaler, jobber, dealer, or distributor who sells, stores or delivers tobacco products for sale within the police jurisdiction of the City, shall pay a license tax to the City, and a license tax is hereby fixed and levied, which license tax shall be equal to one-half ($0.02) of the amount levied for the sale, storage or delivery of tobacco products in the corporate limits of the City.
[Ord. No. 477-01, 6-4-2001]
Every wholesaler and every retailer, jobber, dealer or distributor shall, at the time of selling, delivering or receiving any tobacco products within the City or the police jurisdiction thereof, make a true duplicate invoice of the same, which shall show full and complete details of the sale, delivery or receipt of such tobacco products. Every wholesaler and every retail dealer shall keep a record of the purchase, sale, exchange or receipt of tobacco products. All such invoices and records, along with all canceled checks and memoranda pertaining to any such purchase, sale, exchange or receipt of tobacco products, shall be retained for a period of three years, and shall be subject to inspection by an agent of the City, who shall have the power and authority to enter upon the premises of any dealer at all reasonable times for the purpose of examining such invoices, records, canceled checks or other memoranda.
[Ord. No. 477-01, 6-4-2001]
The tax levied hereunder on all tobacco products shall be due and payable in monthly installments on or before the 20th day of the month next succeeding the month in which the tax accrued. On or before the 20th day of each month, every wholesaler, jobber, dealer or distributor who sells, stores or delivers any tobacco products for sale within the City or the police jurisdiction thereof shall:
(1) 
File with the City Clerk or their assigned agent a true and correct monthly statement in writing (on a form approved by the City Clerk) of all tobacco products sold or delivered during the preceding month, for which he or she is or shall be liable for the payment of the license tax.
(2) 
In each and every instance, upon the filing of said statement, furnish to the City Clerk or their assigned agent such additional information as the Clerk or agent may require as to the sale or delivery of any tobacco products covered by such statement.
(3) 
At the time of making such statement, pay to the City Clerk or their assigned agent the amount of the license tax for the preceding month covered by such statement.
[Ord. No. 477-01, 6-4-2001]
The provisions of the Taxpayers Bill of Rights and Uniform Revenue Procedures Act[1] shall be applicable to the levy, assessment and collection of any tobacco tax provided for herein, and said provisions shall be in full force and effect as if set forth herein in their entirety, it being the intent of the City Council of the City to provide for a uniform system of collection and administration of all taxes levied by the City.
[1]
Editor's Note: See Alabama Code § 40-2A-1 et seq.
[Ord. No. 477-01, 6-4-2001; Ord. No. 2040-26, 6-2-2026]
It shall be unlawful for any person who is required to file a statement with the City Clerk of the City or their agent as set forth hereunder to fail or omit to file such statements, and it shall be unlawful to make false statement or to fail to pay the amount of tax, and each day after which said statements or payments are due shall be a separate offense. The person violating any of the provisions of this article shall, upon conviction, be punished as provided in § 1-8 of this Code. The minimum fine shall be $50.
[Ord. No. 477-01, 6-4-2001]
This article shall not be applied so as to impose any unlawful tax or unlawful burden on interstate commerce or any business of the United States government or any branch or agency thereof, nor apply to the tobacco products mentioned herein stored by a wholesaler, jobber, dealer or distributor for the purpose of resale or reshipment outside the City and its police jurisdiction.
[Ord. No. 485-01, 8-6-2001; Ord. No. 871-08, 1-7-2008]
The tax collected, or to be collected, under this article within the corporate limits and police jurisdiction of the City shall be used for general fund purposes.