Section 45-3-244.07 – Construction and Application of Subpart.
Section 45-3-244.07 Construction and application of subpart. (a) None of the provisions of this subpart shall be applied in such manner as to be in violation with the commerce or other clauses of the federal or state constitution. (b) This subpart shall not be construed to apply to cigarettes, cigars, snuff, smoking tobacco, and like […]
Section 45-3-244.30 – County Privilege, License, or Excise Tax – Established.
Section 45-3-244.30 County privilege, license, or excise tax – Established. The Barbour County Commission may impose on every person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes tobacco or tobacco products in Barbour County, a county privilege, license, or excise tax in the following amounts: (1) Five cents ($0.05) for each package […]
Section 45-3-244.31 – County Privilege, License, or Excise Tax – Purpose and Intent.
Section 45-3-244.31 County privilege, license, or excise tax – Purpose and intent. Every person, firm, corporation, club, or association that sells, stores, or receives, for the purpose of selling or storing in Barbour County, any cigarettes, cigars, snuff, and smoking tobacco products shall add the amount of the license or privilege tax levied and assessed […]
Section 45-3-244.32 – County Privilege, License, or Excise Tax – Failure to Add or Levy Tax; Penalty; Tax Stamps; Rules and Regulations.
Section 45-3-244.32 County privilege, license, or excise tax – Failure to add or levy tax; penalty; tax stamps; rules and regulations. (a) It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in the business in Barbour County for which the tax is levied to fail or refuse to add to […]
Section 45-3-244.33 – Applicability of Department Laws, Rules or Regulations.
Section 45-3-244.33 Applicability of department laws, rules or regulations. All laws, rules, and regulations of the department relating to the manner and time of payment of the tax levied by Sections 40-25-1 to 40-25-28, inclusive, requiring reports from dealers and prescribing penalties for violations shall apply with equal force to the tax levied by this […]
Section 45-3-244.34 – Disposition of Funds.
Section 45-3-244.34 Disposition of funds. The proceeds from the tax authorized, less the amount or percentage of the actual cost of collection as may be agreed upon by the Commissioner of the Department of Revenue and the Barbour County Commission, shall be distributed to the Barbour County Commission with the funds earmarked for the Barbour […]
Section 45-3-244.35 – Construction and Application of Subpart.
Section 45-3-244.35 Construction and application of subpart. This subpart shall not be construed to apply to cigarettes, cigars, snuff, smoking tobacco, and like tobacco products stored by a wholesale dealer for the purpose of resale or reshipment outside of the county which are actually resold or reshipped. (Act 2003-135, 1st Sp. Sess., p. 428, §6.)
Section 45-3-244 – County Privilege, License, or Excise Tax – Established.
Section 45-3-244 County privilege, license, or excise tax – Established. There is hereby imposed upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco or certain tobacco products in Barbour County a county privilege, license, or excise tax in the following amounts: (1) Five cents ($0.05) for each package of […]
Section 45-3-244.01 – County Privilege, License, or Excise Tax – Purpose and Intent.
Section 45-3-244.01 County privilege, license, or excise tax – Purpose and intent. Upon adoption of a resolution by the Barbour County Commission, every person, firm, corporation, club, or association that sells, stores, or receives for the purpose in Barbour County, any cigarettes, cigars, snuff, smoking tobacco and like tobacco products shall add the amount of […]
Section 45-3-244.02 – County Privilege, License, or Excise Tax – Failure to Add or Levy Tax; Penalty.
Section 45-3-244.02 County privilege, license, or excise tax – Failure to add or levy tax; penalty. It shall be unlawful for any dealer, storer or distributor engaged in or continuing in Barbour County in the business for which the tax is hereby levied to fail or refuse to add to the sales price and collect […]