Upon the adoption of a resolution by the Pike County Commission, everyperson, firm, corporation, club, or association that sells or stores orreceives for the purpose in Pike County any cigarettes, cigars, snuff, smokingtobacco, and like tobacco products shall add the amount of the license orprivilege tax levied and assessed herein to the price of the cigarettes,cigars, snuff, and smoking tobacco products.It is the purpose and intent of this provision that the tax levied is,in fact, a levy on the consumer with the person, firm, corporation, club, orassociation, who sells or stores or receives for the purpose of distributing the cigarettes, cigars,snuff, smoking tobacco,and like tobacco products,acting merely as 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, smoking tobacco, and like tobacco products, on all price display signs,sales, or delivery slips, bills and statements which advertise or indicatethe price of the cigarettes, cigars, snuff, smoking tobacco, and like tobaccoproducts.(Act 89–496, on all price display signs,sales, or delivery slips, bills and statements which advertise or indicatethe price of the cigarettes, cigars, snuff, smoking tobacco, and like tobaccoproducts.(Act 89–496, p. 1030, § 2.)
Alabama Legal Code