Section 45-49-249.02
Levy of tax.
In addition to all other taxes now imposed by law, every person who sells, stores, or delivers any cigarettes within the county shall pay a license tax to the county, and a license tax is hereby fixed and levied, which license tax shall be two cents ($0.02) for each package of cigarettes made of tobacco or any substitute therefor.
(Act 87-558, p. 868, §3.)