§ 45-54-243 — Levy of Tax

(a) The Pickens County Commission shall impose on every person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes tobacco or tobacco products in Pickens County, a county privilege, license, or excise tax in the following amounts:
(1)
Ten cents ($0.10) for each package of cigarettes made of tobacco or any substitute therefor.
(2) Ten cents ($0.10) for each cigar of any description made of tobacco or any substitute therefor, with the exception of the cigarette sized or near cigarette sized cigars which may be taxed at the same rate as cigarettes under subdivision (1).
(3)
Ten cents ($0.10) 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 prepared in such manner suitable for smoking in a pipe or cigarette.
(4)
Ten cents ($0.10) for each sack, plug, package, or other container of chewing tobacco, which tobacco is prepared in such manner suitable for chewing only and not suitable for smoking as described in subdivision (3).
(5)
Ten cents ($0.10) for each can, bottle, glass, tumbler, package, or other container of snuff made of tobacco or any substitute therefor.
(6)
Ten cents ($0.10) 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 imposed by law and shall be collected in the same manner as other taxes on tobacco, except that 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 that the 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.

Legislative History

(Act 2000–788, p. 1854, § 1.)