Section 45-55-244 - Imposition of Tax

(a) The Pike County Commission is authorized to imposeupon every person, firm, or corporation who sells, stores, delivers, uses, orotherwise consumes tobacco or certain tobacco products in Pike County a countyprivilege, license, or excise tax in the following amounts:(1) Five cents($0.05) for each package of cigarettes, made of tobacco or any substitutetherefor.(2) Five cents($0.05) for each package of cigars or cigarellos, such as Winchester, which are similarto, and which are packagedlike cigarettes.(3) Two cents($0.02) for each cigar, cheroot, or stogie of any description made of tobaccoor any substitute therefor which are not similar to, nor packaged like,cigarettes as provided for in subdivision (2).(4) Two cents($0.02) for each sack, can, package, or other container of smoking tobacco,including granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco which are preparedin such manner as to besuitable for smoking in a pipe or cigarette.(5) Three cents($0.03) for each sack, plug, package, or other container of chewing tobacco,which tobacco is prepared in such manner as to be suitable for chewing only andnot suitable

ipe or cigarette.(5) Three cents($0.03) for each sack, plug, package, or other container of chewing tobacco,which tobacco is prepared in such manner as to be suitable for chewing only andnot suitable for smoking as described in subdivision (3).(6) Three cents($0.03) for each can, bottle, glass, tumbler, package, or other container ofsnuff made of tobacco or any substitute therefor.(b) The privilege, license, or excise tax shall be inaddition to all other federal, state, or local taxes heretofore imposed by law.(c) Provided, however, when the licensetax hereby requiredto be paid shall have beenpaid by a wholesaler or seller of cigarettes, cigars, snuff, smoking tobacco,and like tobacco products, the payment shall be sufficient, the intent beingthat the license tax required to be paid shall be paid but once on each packageof cigarettes and on each cigar.(Act 89–496, p. 1030, § 1.)