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. 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. 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 […]
Section 45-3-244.03 County privilege, license, or excise tax – Tax stamps. The tax hereby authorized shall be paid by affixing stamps as is required for the payment of the tax imposed by Section 40-25-1 through Section 40-25-28. The State Department of Revenue shall have the same duties relative to the preparation and sale of stamps […]
Section 45-3-244.04 Rules and regulations. The State Department of Revenue is hereby authorized to promulgate and enforce rules and regulations to effectuate the purposes of this subpart. All such rules and regulations duly promulgated shall have the force and effect of law. (Act 90-605, p. 1112, §5.)
Section 45-3-244.05 Applicability of Department of Revenue law, rules or regulations. All laws, 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 […]
Section 45-3-244.06 Disposition of funds. The proceeds from the tax hereby authorized less the actual cost of collection not to exceed five per centum shall be paid by the State Department of Revenue to the Barbour County Commission to be used for the purposes of fire protection and for funding for programs for the elderly […]
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 […]
