Section 45-53-242 Tax on Sale, Distribution, Storage, or Use of Malt or Brewed Beverages Outside Municipal Limits of Marion and Uniontown.

(a) In Perry County, in addition to all other taxes heretofore provided by law, the county commission is authorized to levy an additional privilege, license, or excise tax imposed upon every seller, distributor, storer, or user of any malt or brewed beverages (including beer, lager beer, ale, porter, or similar fermented malt liquor containing one-half of one percent or more of alcohol by volume) in the county but outside the corporate limits of the Municipalities of Marion and Uniontown. The additional tax shall be an amount equal to two cents ($0.02) on each 12 fluid ounces or fractional part thereof, of malt or brewed beverages sold, used, consumed, or distributed in the county but outside the corporate limits of the Municipalities of Marion and Uniontown. The tax shall be in addition to all other taxes heretofore or hereafter levied on such beverages; provided, that where the amount of the tax imposed by this section shall have been paid to the county by any seller, distributor, dealer, or user, such payment shall be sufficient, the intent being that the tax levied by this section shall be paid but once. (b) The proceeds of the tax imposed by this section shall be paid into the general fund in the county.