[Ord. No. 2009-25, 9-30-2025]
The following terms, as used in this article, shall have the respective meanings as follows:
BUSINESS LICENSE
Shall mean an annual license issued by the City for the privilege of doing any kind of business, trade, profession, or any other activity in the City.
CITY
Shall mean the City of Albertville, an Alabama municipal corporation.
CONSUMABLE VAPOR PRODUCT
Shall mean and have the same meaning as the term is defined in § 40-23-1, Code of Alabama, 1975.
GROSS RECEIPTS
Shall mean the total revenue received from the sale of consumable vapor products from all sources and before deductions.
MILLILITER (mL)
Shall mean one thousandth of a liter, which is typically the unit of measure used for the volume of consumable vapor products sold or distributed.
PERSON
Shall include every individual, partnership, limited liability company, association, limited liability partnership, or other form of organization engaged in any for-profit or not-for-profit activity.
RETAILER
Shall mean any person or business entity who or which sells consumable vapor products to individual consumers or to the end user, whether from a storefront or online, and regardless of location.
VAPOR PRODUCT
Shall mean and have the same meaning as the term is defined in § 40-23-1, Code of Alabama, 1975.
WHOLESALER
Shall mean any person or business entity who or which sells consumable vapor products to retailers and not to end users.
[Ord. No. 2009-25, 9-30-2025]
Every person who sells consumable vapor products, whether as a retailer, wholesaler, or both, shall pay an excise tax to the City, which is hereby fixed and established as follows:
(a) 
Ten cents ($0.10) per milliliter (mL) of consumable vapor products sold or delivered by them within the corporate limits of the City; and
(b) 
Five cents ($0.05) per milliliter (mL) of consumable vapor products sold or delivered by them outside the corporate limits but within the City's police jurisdiction.
[1]
Editor's Note: Ordinance No. 2009-25 goes into effect 10-1-2026; see § 7-235.
[Ord. No. 2009-25, 9-30-2025]
The excise tax established in § 7-224 of this article shall only be charged one time on each unit of a consumable vapor product, thus, if a wholesaler or retailer purchases consumable vapor products from a wholesaler who has already paid the City the excise tax as outlined in § 7-224 above, no additional excise tax on the resale of such consumable vapor products shall be owed. However, to qualify for this exemption, such person must submit a sworn written statement to the City or its designee by the 20th of each month, detailing:
(a) 
All purchases of consumable vapor products made by such person in the preceding calendar month (wholesaler's name, address, date of purchase, description of products, and quantity of products); and
(b) 
Proof of the payment of the excise tax for the consumable vapor products by the wholesaler to the City.
[Ord. No. 2009-25, 9-30-2025]
Each wholesaler or retailer of consumable vapor products shall submit a sworn written statement to the City or its designee by the 20th day of each month, providing:
(a) 
The quantity in milliliters (mL) of all consumable vapor products sold or delivered by them within the corporate limits of the City; and
(b) 
The quantity in milliliters (mL) of all consumable vapor products sold or delivered by them outside the corporate limits but within the police jurisdiction of the City.
[Ord. No. 2009-25, 9-30-2025]
(a) 
Each person desiring to engage in the wholesale or retail sale of consumable vapor products in the City and/or in its police jurisdiction must first obtain a business license from the City under the applicable category:
(1) 
Retailers of consumable vapor products must be licensed under Chapter 7 of the Code of Albertville, Alabama.
(2) 
Wholesalers of consumable vapor products must be licensed under Chapter 7 of the Code of Albertville, Alabama.
(b) 
The license must be renewed annually and remains subject to all provisions of the City's General Business Licensing Ordinance.[1]
[1]
Editor's Note: See Art. II of this chapter.
[Ord. No. 2009-25, 9-30-2025]
Wholesalers or retailers without a physical business location in the City or in its police jurisdiction who sell or deliver consumable vapor products within the police jurisdiction or corporate limits of the City must first obtain the required Albertville business license and must fully comply with the filing and tax remittance requirements of the Code of Albertville, Alabama.
[Ord. No. 2009-25, 9-30-2025; Ord. No. 2040-26, 6-2-2026]
Any person who fails to file the required monthly statement, submits false information, or who fails to first obtain a business license before selling or distributing consumable vapor products shall be punished as provided in § 1-8 of this Code. Each day the person is in violation shall constitute a separate offense. In addition, such person shall be subject to their business license being revoked (if they have one) or not issued until all fines, fees, penalties, and interest have been paid.
[Ord. No. 2009-25, 9-30-2025]
The excise tax imposed by this article is due on the first day of each month and must be paid no later than the 20th day of the same month. Failure to file and/or pay on time shall be considered a continuing offense, and each day shall constitute a separate offense. Penalties, fees and interest shall be added to any delinquent tax payment as provided by Chapter 7 of the Code of Albertville, Alabama, as last amended.
[Ord. No. 2009-25, 9-30-2025]
(a) 
Upon demand, it shall be the duty of all persons selling or distributing consumable vapor products in the corporate limits or police jurisdiction of the City to:
(1) 
Permit the designee of the City to enter and to inspect all portions of their place or places of business for the purposes of enabling said municipal designee to gain such information as may be necessary or convenient for determining the proper license classification, determining the correct amount of the excise tax, and/or determining their compliance with City ordinances, codes, and regulations.
(2) 
Furnish information, during reasonable business hours, at the person's place or places of business, including all books of account, invoices, papers, reports and memoranda containing entries showing amount of purchases, sales receipts, inventory and other information from which the correct license tax classification of such person may be ascertained and the correct amount of excise tax to which they are subject may be determined, including exhibition of bank deposit books, bank statements, copies of sales tax returns to the State of Alabama, copies of Alabama income tax returns and federal income tax returns.
(b) 
Refusal to provide these documents is a violation of this article.
[Ord. No. 2009-25, 9-30-2025; Ord. No. 2040-26, 6-2-2026]
Any person who violates any provision of this article shall be shall be punished as provided in § 1-8 of this Code, with each day constituting a separate offense.
[Ord. No. 2009-25, 9-30-2025]
This article does not repeal any part of the City's existing Business License Ordinance.[1] Taxes established herein are additional and cumulative to any other applicable license requirements.
[1]
Editor's Note: See Art. II of this chapter.
[Ord. No. 2009-25, 9-30-2025]
This article does not affect violations committed under prior ordinances or the validity of any bond or deposit made under prior rules. All such obligations remain in effect for their prescribed terms.
[Ord. No. 2009-25, 9-30-2025; Ord. No. 2033-26, 3-3-2026]
This article shall become effective on October 1, 2026, following its adoption and lawful publication.
[Ord. No. 2009-25, 9-30-2025]
Each section, clause, sentence, and paragraph of this article is severable. If any part is found to be illegal or unconstitutional, the remaining portions shall remain in effect.