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45-15-242
Section 45-15-242 Sale of fireworks. (a) The County Commission of Cleburne County is
hereby authorized to levy and collect a local county tax on the sale of fireworks in Cleburne
County in an amount not to exceed eight cents ($.08) per one dollar ($1) of gross sales. The
net proceeds of the first two cents ($.02) per one dollar ($1) gross sales of any such tax
levied and collected shall be distributed equally among the volunteer fire departments located
in the county. The remaining net proceeds shall be paid to the county general fund. (b) The
local sales tax on fireworks herein authorized, if levied, shall be collected in the same
manner as the state sales tax is collected in Cleburne County and shall be collected by the
judge of probate. (Act 90-429, p. 592, ยงยง1, 2.)...
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45-32-247
Section 45-32-247 Levy of tax. (a)(1) The Greene County Commission is hereby authorized
to impose upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise
consumes tobacco or certain tobacco products in Greene County a county privilege, license,
or excise tax up to the following amounts: a. Five cents ($0.05) for each package of cigarettes,
made of tobacco or any substitute therefor. b. Five cents ($0.05) for each cigar of any description
made of tobacco or any substitute therefor. c. Five cents ($0.05) 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 is prepared in such manner as to be suitable for
smoking in a pipe or cigarette. d. Five cents ($0.05) for each sack, plug, package, or other
container of chewing tobacco, which tobacco is prepared in such manner as to be suitable for
chewing only and not suitable for smoking as described in...
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45-4-240
Section 45-4-240 Revenue collection program. (a) The County Commission of Bibb County
may establish and administer a program of revenue collection for all local taxes, licenses,
fees, and other fees, charges, and revenues levied by the county commission pursuant to local
law. (b) The County Commission of Bibb County may, within 30 days' written notice to the State
Department of Revenue, assume the collection of all legally authorized tax proceeds levied
by the county commission and currently being collected by the State Department of Revenue
on behalf of Bibb County. (c) If the county commission elects to collect one or more of the
local taxes, fees, charges, or other revenues under this section, the county shall
have the local taxes, fees, charges, and all lawful powers of the State Department of Revenue
to collect revenues and to conduct audits to determine the amounts of revenue liable and due
to the county. (d) The county commission may, at its option, hire persons, firms,...
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45-43-244.01
Section 45-43-244.01 Levy of tax. The Lowndes County Commission is hereby authorized
to levy, in addition to all other taxes imposed by law, an excise tax on persons selling,
distributing, storing, or withdrawing from storage for any purpose whatever, gasoline and
motor fuel within Lowndes County at the rate of two cents ($.02) per gallon and to require
every distributor, retail dealer, or storer of gasoline or motor fuel as herein defined to
pay such excise tax upon the selling, distributing, or withdrawing from storage for any use,
gasoline and motor fuel as herein defined in such county; provided that the excise tax levied
pursuant to this part shall not be levied upon the sale of gasoline or motor fuel in interstate
commerce, and provided further that if the excise tax levied pursuant to this part upon the
sale of such gasoline or motor fuel shall have been paid by a distributor or by retail dealer
or storer, such payment shall be sufficient, the intention being that the tax shall...
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45-17-90.41
Section 45-17-90.41 Imposition of tax. The Colbert County Commission is hereby authorized
to impose excise taxes in an amount not to exceed two cents ($.02) per gallon on persons selling,
distributing, storing, or withdrawing from storage for any purpose whatever, gasoline and
motor fuel within such counties and to require every distributor, retail dealer, or storer
of gasoline or motor fuel as herein defined to pay such excise taxes upon the selling, distributing,
or withdrawing from storage for any use, gasoline, and motor fuel as herein defined in such
counties; provided that excise taxes levied pursuant to the provisions of this subpart shall
not be levied upon the sale of gasoline or motor fuel in interstate commerce, and provided
further that if the excise tax imposed under this subpart upon the sale of such gasoline or
motor fuel shall have been paid by a distributor or by retail dealer or storer, such payment
shall be sufficient, the intention being that the taxes shall not be...
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45-33-242.02
Section 45-33-242.02 Tobacco stamps. The tax hereby authorized to be 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 directed
and authorized by the Hale County Commission to collect and administer the county privilege,
license, or excise taxes levied herein, for as long as directed by the county commission,
shall have the same duties relative to the preparation and sale of stamps to evidence the
payment of such tax that it has relative to the preparation and sale of stamps under those
sections and may exercise the same powers and perform the same duties in the same manner relative
to the collection of the tax hereby levied that it does relative to the collection of that
tax. In the event the required stamps are not available for the purpose of affixing to tobacco
product packages and containers, authority is hereby granted for the utilization of a monthly...
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37-11A-1
Section 37-11A-1 Execution and text of compact. The Governor, on behalf of this state,
shall execute a compact, in substantially the following form, with the State of Mississippi,
and the Legislature approves and ratifies the compact in the form substantially as follows:
Northeast Mississippi - Northwest Alabama Railroad Authority Compact. The contracting states
solemnly agree: Article I. The purpose of this compact is to promote and develop trade, commerce,
industry, and employment opportunities for the public good and welfare in northeast Mississippi
and northwest Alabama through the establishment of a joint interstate authority to acquire
certain railroad properties and facilities which the operator thereof has notified the Interstate
Commerce Commission of an intention to abandon and which are located in any of Franklin, Marion,
or Winston Counties, Alabama or in Alcorn or Tishomingo Counties, Mississippi. Article II.
This compact shall become effective immediately as to the State...
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45-39-92.41
Section 45-39-92.41 Imposition of tax. The Lauderdale County Commission is hereby authorized
to impose excise taxes in an amount not to exceed two cents ($.02) per gallon on persons selling,
distributing, storing, or withdrawing from storage for any purpose whatever, gasoline and
motor fuel within such counties and to require every distributor, retail dealer, or storer
of gasoline or motor fuel as herein defined to pay excise taxes upon the selling, distributing,
or withdrawing from storage for any use, gasoline and motor fuel as herein defined in such
counties; provided that excise taxes levied pursuant to this subpart shall not be levied upon
the sale of gasoline or motor fuel in interstate commerce, and provided further that if the
excise tax imposed under this subpart upon the sale of such gasoline or motor fuel shall have
been paid by a distributor or by retail dealer or storer, such payment shall be sufficient,
the intention being that the taxes shall not be paid but once. The...
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45-31-241.01
Section 45-31-241.01 Levy of tax for jail maintenance, road and bridge projects, and
school resource officers. (a) This section shall only apply to Geneva County. (b) As
used in this section, state sales tax means the tax imposed by the state sales and
use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4.
(c)(1) The County Commission of Geneva County may levy, in addition to all other authorized
taxes, a one percent sales tax. (2) The proceeds of all sales which are presently exempt under
the state sales and use tax statutes are exempt from the tax authorized by this section.
(d) The tax authorized by this section shall be collected by the State Department of
Revenue or the county commission or other entity which the county commission has contracted
with to collect the taxes at the same time and in the same manner as state sales taxes are
collected. On or prior to the date the tax is due, each person subject to the tax shall file
with the...
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45-34-242.03
Section 45-34-242.03 Enforcement; tobacco stamps; reporting. It shall be the duty of
the County Commission of Henry County to enforce this part upon its imposing the tax thereunder,
and it shall have the right itself, or its members or its agents, to examine the books, reports,
and accounts of every dealer, storer, or distributor engaged in the business for which the
tax is hereby levied and to make any and all rules and regulations necessary and proper for
the collection of such tax. Upon resolution of the Henry County Commission, the State Department
of Revenue is hereby authorized and directed to collect all taxes now or hereafter levied
by the county under this part. The resolution must be submitted, received, and approved by
the State Department of Revenue at least two months prior to the effective date of the collection
and administration of this tax by the State Department of Revenue as set by the Henry County
Commission. The tax hereby authorized shall be paid by affixing...
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