Section 45-56-243 - Levy and Collection of Tax

(a) Upon adoption by the Legislature, there is hereby levied on everyperson, firm, or corporation that sells, stores,delivers, uses, or otherwise consumes tobaccoor tobacco productsin Randolph County,a county privilege, license, or excise tax in thefollowing amounts:(1) Twenty-five cents ($.25) for each package of cigarettes made of tobaccoor any substitute therefor.(2) Twelve cents ($.12) for each cigar of any description made of tobaccoor any substitute therefor, but not including cigarette sized and nearcigarette sized cigars which shall be taxed in the same manner as cigarettes under subdivision (1).(3) Twenty-five cents ($.25)for each sack,can, package, or other container of smoking tobacco, includinggranulated, plug cut, crimp cut, ready rubbed, and other kinds and forms oftobacco which are prepared in such manner suitable for smoking in a pipe orcigarette.(4) Twenty-five cents ($.25) for each sack, plug, package, or other container of chewing tobacco, which tobacco is prepared in such manner suitablefor chewing only and not suitable for smoking as described in subdivision (3).(5) Twenty-five cents ($.25) for each can, bottle,

r of chewing tobacco, which tobacco is prepared in such manner suitablefor chewing only and not suitable for smoking as described in subdivision (3).(5) Twenty-five cents ($.25) for each can, bottle, glass, tumbler, package,or other container of snuffmade of tobaccoor any substitute therefor.(6) Twenty-five cents ($.25) for each package of tobacco paper, both gummedand ungummed.(b) The privilege, license,or excise tax shall be in additionto all other taxes imposed bylaw and shall be collected in the same manner as other taxes on tobacco, exceptthat when the license tax required by this subpart has been paid by a wholesaler or seller of the products,that payment shall be sufficient. The legislative intent is thatthe tax shall be paid only once on each package of cigarettes, chewing tobacco,snuff, cigars of every description, and smoking tobacco of every description,and for each package of tobacco paper, whether gummed or ungummed.(Act 2003–213, p. 541, § 1; Act 2005–164, p. 285, § 1.)