Section 45-53-246.04 – Application of Laws, Rules, and Regulations.
Section 45-53-246.04 Application of laws, rules, and 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 to Section 40-25-28, inclusive, requiring reports from dealers and prescribing penalties for violations shall apply with equal force to the tax levied […]
Section 45-53-246.05 – Disposition of Funds.
Section 45-53-246.05 Disposition of funds. The proceeds of the tax levied herein, less the actual costs of collection not to exceed 10 percent, shall be paid by the state Department of Revenue to the Perry County Commission on a monthly basis. The proceeds shall be distributed as follows: (1) Seventy percent shall be distributed to […]
Section 45-53-246.06 – Construction and Application.
Section 45-53-246.06 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 stored by a wholesale dealer for the purpose […]
Section 45-53-246 – Levy of Tax.
Section 45-53-246 Levy of tax. (a) The Perry County commission is authorized to levy upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes certain tobacco products in Perry County a county privilege, license, or excise tax up to the following amount: Up to four cents ($0.04) for each package of […]
Section 45-53-246.01 – Tax to Be Added to Sales Price of Tobacco Products; Enforcement.
Section 45-53-246.01 Tax to be added to sales price of tobacco products; enforcement. (a) Upon May 11, 1989, the county commission may levy on every person, firm, corporation, club, or association that sells or stores or receives for the purpose of distribution in Perry County any cigarettes and shall add the amount of the license […]
Section 45-53-246.02 – Tobacco Stamps; Reporting.
Section 45-53-246.02 Tobacco stamps; reporting. The tax authorized to be levied shall be paid by affixing stamps as is required for the payment of the tax imposed by Section 40-25-1 to Section 40-25-28, inclusive. The state Department of Revenue, if directed and authorized by the Perry County Commission to collect and administer the county privilege, […]
Section 45-53-246.03 – Rulemaking Authority.
Section 45-53-246.03 Rulemaking authority. The state Department of Revenue, if directed and authorized by resolution of the Perry County Commission to collect and administer the county privilege, license, or excise tax herein levied, for as long as directed by the county commission, is authorized to adopt and enforce rules and regulations to effectuate the purposes […]