(a)(1) Upon adoption of a resolution by the Macon County Commission of authorization, there is imposed on every person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes tobacco or tobacco products in Macon County, a county privilege, license, or excise tax in the following amounts:

a. Five cents ($.05) for each package of cigarettes, made of tobacco or any substitute therefor.

b. Five cents ($.05) for each package of cigars or cigarellos, such as Winchester, which are similar to, and which are packaged like, cigarettes.

c. Three cents ($.03) for each cigar, cheroot, or stogie of any description made of tobacco or any substitute therefor which are not similar to, nor packaged like, cigarettes as provided for in subdivision (2).

d. Three cents ($.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 prepared in such manner as to be suitable for smoking in a pipe or cigarette.

e. Five cents ($.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 and not suitable for smoking as described in paragraph c.

f. Five cents ($.05) for each can, bottle, glass, tumbler, package, or other container of snuff made of tobacco or any substitute therefor.

g. Fifteen cents ($.15) for each package of tobacco paper, both gummed and ungummed.

(2) This privilege, license, or excise tax shall be in addition to all other taxes imposed by law and shall be collected in the same manner as other taxes on tobacco, except that when the license tax required by this section has been paid by a wholesaler or seller of the products, that payment shall be sufficient. The legislative intent is that the tax shall be paid but once on each package of cigarettes, chewing tobacco, snuff, cigars of every description, and smoking tobacco of every description, and for each package of tobacco paper whether gummed or ungummed.

(b) The Alabama Department of Revenue shall adopt, promulgate, and enforce reasonable rules and regulations for the administration of the taxes levied by this section, and Chapter 25 of Title 40, not in conflict with this section.

(c) The net proceeds of the revenue generated by this section shall be distributed as follows:

(1) Five percent to the Macon County Retired Senior Volunteer Program.

(2) Five percent to the county general fund to be used for recreational purposes in the county.

(3) Five percent to the Alabama Department of Revenue for collection costs.

(4) The remainder to the volunteer fire departments and municipally supported fire departments in Macon County as determined by the Macon County Commission in consultation with the Macon County Fire Chiefs Association on an equal basis, share and share alike.