§ 45-30-245 — Levy of Tax

(a) In addition to all other taxes imposed by law, every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes, cigarettes or cigars in Franklin County shall pay a privilege license or tax in the following amount:
(1) One cent ($0.01) for each package of cigarettes made of tobacco or substitute therefor.
(2) One cent ($0.01) for each package of 20 little cigars made of tobacco or any substitute therefor.
(3) One cent ($0.01) for each cigar of any description other than those described in subdivision (2) made of tobacco or any substitute therefor.
(b) Provided, however, when the license tax hereby required to be paid shall have been paid by a wholesaler or seller of cigarettes and cigars 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, on each package of little cigars, and on each cigar.

Legislative History

(Act 1963, No. 515, p. 1100, §1; Act 1965, No. 708, p. 1312, §1.)