Levy of Tax.

Checkout our iOS App for a better way to browser and research.

Section 45-25-244

Levy of tax.

(a) The county governing body of DeKalb County is authorized and empowered to levy a tax on tobacco products sold within DeKalb County. The amount of the tax levied under this section shall not exceed eight cents ($0.08) per tobacco product.

(b) The governing body of DeKalb County is authorized and empowered to promulgate and implement such rules and regulations as they deem necessary to carry out this section.

(Act 85-557, p. 856, §§1-2.)


Download our app to see the most-to-date content.