(a)(1) There is hereby imposed upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco or certain tobacco products in Jackson County, a county privilege, license, or excise tax up to the following amounts:
a. Five cents ($.05) for each package of cigarettes, made of tobacco or any substitute therefor.
b. Fifteen cents ($.15) for each package of tobacco paper, both gummed and ungummed.
c. Five cents ($.05) for each package of smoking tobacco, chewing tobacco, little cigars, snuff, and other like packaged tobacco products.
d. One cent ($.01) for each cigar of any description made of tobacco or any substitute therefor.
(2)The privilege, license, or excise tax shall be in addition to all other taxes heretofore imposed by law.
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(a)(1) There is hereby imposed upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco or certain tobacco products in Jackson County, a county privilege, license, or excise tax up to the following amounts:
a. Five cents ($.05) for each package of cigarettes, made of tobacco or any substitute therefor.
b. Fifteen cents ($.15) for each package of tobacco paper, both gummed and ungummed.
c. Five cents ($.05) for each package of smoking tobacco, chewing tobacco, little cigars, snuff, and other like packaged tobacco products.
d. One cent ($.01) for each cigar of any description made of tobacco or any substitute therefor.
(2) The privilege, license, or excise tax shall be in addition to all other taxes heretofore imposed by law.
(3) 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.
(4) The State Department of Revenue is hereby authorized to adopt, promulgate, and enforce reasonable rules and regulations for the administration and enforcement of the taxes levied by this section and Chapter 25 of Title 40 not in conflict with this section.
(b) On May 2, 1989 every person, firm, corporation, club, or association that sells or stores or receives for the purpose of distribution in Jackson County any cigarettes, cigars, snuff, smoking tobacco, and like tobacco products shall add the amount of the license or privilege tax levied and assessed herein to the price of the products. It is the purpose and intent of this provision that the tax levied is, in fact, a levy on the consumer with the person, firm, corporation, club, or association, who sells or stores or receives for the purpose of distributing the products, acting merely as agent for the collection of the tax. The dealer, storer, or distributor shall state the amount of the tax separately from the price of the cigarettes, cigars, snuff, smoking tobacco, and the tobacco products, on all price display signs, sales or delivery slips, bills, and statements which advertise or indicate the price of the above products. It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in Jackson County in the business for which the tax is hereby levied to fail or refuse to add to the sales price and collect from the purchaser the amount due on account of the tax herein provided or to refund or offer to refund all or any part of the amount collected or to absorb or advertise directly or indirectly the absorption of the tax or any portion thereof. Any person, firm, corporation, club, or association violating this subsection shall be guilty of a misdemeanor, and upon conviction, shall be fined not more than one hundred dollars ($100), or imprisoned in the county jail for not more than 60 days, or by both such fine and imprisonment. Each act in violation of this subsection shall constitute a separate offense.
(c) It shall be the duty of the County Commission of Jackson County to enforce this section, and it shall have the right to examine the books, reports, and accounts of every dealer, storer, or distributor engaged in the business for which the tax is hereby levied. The county commission shall make any and all rules and regulations necessary and proper for the collection of such tax. Provided, however, upon resolution of the Jackson County Commission, the State Department of Revenue is hereby authorized and directed to collect all taxes now or hereafter levied by the county levied under this section. Provided that the resolution shall be submitted, received, and accepted by the State Department of Revenue at least two months prior to the effective date of the collection and administration of such tax by the Department of Revenue as set by the Jackson County Commission. The tax hereby 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 requested by resolution of the Jackson County Commission to collect all county privilege, license, or excise taxes provided herein, shall have the same duties relative to the preparation and sale of stamps to evidence the payment of such tax that it has under the above sections and may exercise the same powers and perform the same duties in the same manner that it does relative to the collection of state tax. However, in the event the required stamps are not available for affixing to tobacco products, packages, and containers or, by the authority of a duly promulgated regulation eliminating the requirement of affixing stamps and replacing such requirement, a monthly report system approved by the Department of Revenue shall be accepted as evidence of payment of such taxes.
(d) The State Department of Revenue, if requested by resolution of the Jackson County Commission to collect all county privilege, license, or excise taxes specified in subsection (a), is hereby authorized to promulgate and enforce rules and regulations to effectuate the purposes of this section. All such rules and regulations duly promulgated shall have the force and effect of law.
(e) All laws, and 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 by this section as fully as if set out herein.
(f) The proceeds from the tax hereby levied, less the actual costs of collection not to exceed 10 per centum, shall be paid by the State Department of Revenue to the Jackson County Commission to be deposited to the credit of the Jackson County Water Authority.
(g)(1) None of the provisions of this section shall be applied in such manner as to be in violation of the commerce or other clauses of the federal or state constitution.
(2) This section shall be construed to apply to cigarettes, cigars, snuff, smoking tobacco, and like tobacco products stored by a wholesale dealer for the purpose of resale or reshipment outside the county which are actually resold or reshipped.