§ 45-10-245 — Imposition of Tax

(a) There is hereby imposed upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco or certain tobacco products in Cherokee County a county privilege, license, or excise tax in the following amounts:
(1) Nine cents ($.09) for each package of cigarettes, made of tobacco or any substitute therefor.
(2) Three cents ($.03) for each cigar of any description made of tobacco or any substitute therefor.
(3) Nine cents ($.09) for each sack, can, package, or other container of smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco which is prepared in such a manner as to be suitable for smoking in a pipe or cigarette.
(4) Nine cents ($.09) 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 and not suitable for smoking as described in subdivision (3) of this section.
(5) Nine cents ($.09) for each can, bottle, glass, tumbler, package, or other container of snuff made of tobacco or any substitute therefor.
(6) Fifteen cents ($.15) for each package of tobacco paper, both gummed and ungummed.
(b) The privilege, license, or excise tax shall be in addition to all other taxes heretofore imposed by law.
(c) Provided, however, when the license tax hereby required to be paid shall have been paid by a wholesaler or seller of cigarettes, cigars, snuff, smoking tobacco, and like tobacco products, such payment shall be sufficient, the intent being that such license tax hereby required to be paid shall be paid but once on each package of cigarettes and on each cigar.

Legislative History

(Act 89-717, p. 1431, §1.)