§ 45-57-245

(a) The Russell County Commission may impose upon everyperson, firm, or corporation who sells, stores,delivers, uses, or otherwise consumestobacco or certain tobacco products in Russell County a countyprivilege, license, or excise tax in the following amounts: (1) Five cents($0.05) for each package of cigarettes, made of tobacco or any substitutetherefor. (2) Five cents($0.05) for each package of cigars or cigarellos, such as Winchester, which are similar to, and which are packaged like, cigarettes. (3) Three cents($0.03) for each cigar, cheroot, or stogie of any description made of tobaccoor any substitute therefor which are not similar to, norpackaged like, cigarettes as provided for in subdivision (2). (4) Three cents($0.03) for each sack, can, package, or other container of smoking tobacco,including granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco which are preparedin such manner as to besuitable for smoking in a pipe or cigarette.

of smoking tobacco,including granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco which are preparedin such manner as to besuitable for smoking in a pipe or cigarette. (5) Five cents($0.05) for each sack, plug, package, or other container of chewing tobacco,which tobacco is prepared in such manner as to be suitable for chewing only andnot suitable for smoking as described in subdivision (3). (6) Five cents($0.05) for each can, bottle, glass, tumbler package, or other container ofsnuff made of tobacco or any substitute therefor. (7) Fifteen cents ($0.15) for each packageof tobacco paper, both gummed and ungummed. (b) The privilege, license, or excise tax shall be inaddition to all other federal, state or local taxes heretofore imposed by law. Provided, however, when the license taxhereby required to be paid shall have been paid by a wholesaler or seller ofcigarettes, cigars, snuff, smoking tobacco, and like tobacco products, thepayment shall be sufficient, the intent being that the license tax herebyrequired to be paid shall be paid but once on each package of cigarettes and oneach cigar. (Act 89–266, p. 403, § 1.)