Section 45-29-243.06 – Construction and Application.
Section 45-29-243.06 Construction and application. (a) None of the provisions of this part shall be applied in such manner as to be in violation of the commerce or other clauses of the federal or state constitution. (b) This part shall not be construed to apply to cigarettes, cigars, snuff, smoking tobacco, and like tobacco products […]
Section 45-29-243 – Levy and Collection of Tax.
Section 45-29-243 Levy and collection of tax. (a) There is hereby imposed upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco or certain tobacco products in Fayette County a county privilege, license, or excise tax up to the following amounts: (1) Five cents ($.05) for each package of cigarettes, […]
Section 45-29-243.01 – Tax to Be Added to Sales Price of Tobacco Products.
Section 45-29-243.01 Tax to be added to sales price of tobacco products. Upon passage of this part there is levied on every person, firm, corporation, club, or association that sells or stores or receives for the purpose of distribution in Fayette County any cigarettes, cigars, snuff, smoking tobacco, and like tobacco products shall add the […]
Section 45-29-243.02 – Enforcement.
Section 45-29-243.02 Enforcement. It shall be the duty of the county commission of Fayette County to enforce this part upon its imposing the tax thereunder, and it shall have the right itself, or its members or its agents, to examine the books, reports, and accounts of every dealer, storer, or distributor engaged in the business […]
Section 45-29-243.03 – Enforcement.
Section 45-29-243.03 Enforcement. The State Department of Revenue, if requested by resolution of the Fayette County Commission, to collect all county privilege licenses or taxes specified in Section 45-29-243, for as long as the department is requested to collect the levies, is hereby authorized to promulgate and enforce rules and regulations to effectuate the purposes […]
Section 45-29-243.04 – Application of Laws, Rules, and Regulations.
Section 45-29-243.04 Application of laws, rules, and regulations. All laws, and rules and regulations of the Department of Revenue, relating to the manner and time of payment of the tax levied by Section 40-25-1 through Section 40-25-28, requiring reports from dealers and prescribing penalties for violations shall apply with equal force to the tax levied […]
Section 45-29-243.05 – Disposition of Funds.
Section 45-29-243.05 Disposition of funds. (a) The proceeds from the tax hereby levied, less the actual costs of collection not to exceed 10 per centum, shall be paid by the State Department of Revenue to the Fayette County Commission to be deposited in two separate accounts to the credit of either the Fayette County Water […]