Section 45-3-244.06 – Disposition of Funds.
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.
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 45-3-230.20 – Secretary.
Section 45-3-230.20 Secretary. The Barbour County Commission is hereby authorized and empowered to employ a secretary who shall work in the office of the sheriff. Such employee shall be selected by the sheriff and shall be compensated out of the general fund of the county. The salary of such secretary shall be set by the […]
Section 45-3-242.06 – Transitional Provisions.
Section 45-3-242.06 Transitional provisions. The offices of the Tax Assessor and Tax Collector of Barbour County are abolished effective the first day of October 1997, or upon the occurrence of a vacancy in the office of tax assessor or tax collector. If the office of tax assessor or tax collector becomes vacant before October 1, […]
Section 45-3-230.40 – Compensation.
Section 45-3-230.40 Compensation. (a) Commencing with the next term of office, the Sheriff of Barbour County shall be paid a salary of forty-seven thousand five hundred dollars ($47,500) per annum, payable in equal installments as other county employees are paid from the county treasury. (b) The compensation herein provided shall be in lieu of any […]
Section 45-3-242.07 – Purpose of Part.
Section 45-3-242.07 Purpose of part. It is the purpose of this part to promote the public convenience in Barbour County by consolidating the offices of Tax Assessor and Tax Collector of Barbour County into one office. (Act 92-266, p. 626, §19.)