Section 45-53-246.01 Tax to Be Added to Sales Price of Tobacco Products; Enforcement.
AI-assisted research summary: Perry County may levy a cigarette tax, and dealers, storers, or distributors must show the tax separately and collect it from purchasers. The county commission and the state Department of Revenue have enforcement and collection roles, and violations are misdemeanors.
(a) Upon May 11, 1989, the county commission may levy on every person, firm, corporation, club, or association that sells or stores or receives for the purpose of distribution in Perry County any cigarettes and shall add the amount of the license or privilege tax levied and assessed herein to the price of the cigarettes, it being 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 cigarettes, 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 on all price display signs, sales or delivery slips, bills, and statements which advertise or indicate the price of the cigarettes. (b) It shall be the duty of the County Commission of Perry County to enforce this part. Upon its imposing the tax herein provided for, the Perry County Commission, its members, or agents 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 herein levied, and to make any and all rules and regulations necessary and proper for the collection of the tax. Provided, that upon resolution by the Perry County Commission, the state Department of Revenue is authorized and directed to collect all such county tobacco taxes now or hereafter levied by the county under this part, and further, the resolution must be received and accepted by the state Department of Revenue at least two months prior to the effective date of the collection and administration of the taxes by the Department of Revenue as set by the Perry County Commission. (c) It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in Perry County in the business for which the tax is 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 section 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 section shall constitute a separate offense.