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 […]