28. Sec. 4

That on and after November first, nineteen hundred and fourteen, special taxes on tobacco dealers and manufacturers shall be and hereby are imposed annually as follows, the amount of such annual taxes to be computed in all cases on the basis of the annual sales for the preceding fiscal year:

29

Dealers in leaf tobacco whose annual sales or transfers do not exceed fifty thousand pounds shall each pay $6. Dealers in leaf tobacco whose annual sales or transfers exceed fifty thousand and do not exceed one hundred thousands pounds shall pay $12, and if their annual sales or transfers exceed one hundred thousand pounds shall pay $24: Provided, That dealers in leaf tobacco whose annual sales or transfers do not exceed one thousand pounds shall be exempt from the tax herein imposed on dealers in leaf tobacco.

30

Dealers in tobacco, not specially provided for in this section, whose annual receipts from the sale of tobacco exceed $200, shall each pay $4.80 for each store, shop, or other place in which tobacco in any form is sold.

31

Every person whose business it is to sell, or offer for sale, manufactured tobacco, snuff, cigars, or cigarettes shall be regarded as a dealer in tobacco: Provided, That no manufacturer of tobacco, snuff, cigars, or cigarettes shall be required to pay a special tax as a dealer in manufactured tobacco, snuff, cigars, or cigarettes for selling his own products at the place of manufacture.

32

Manufacturers of tobacco whose annual sales do not exceed one hundred thousand pounds shall each pay $6.

33

Manufacturers of tobacco whose annual sales exceed one hundred thousand and do not exceed two hundred thousand pounds shall each pay $12.

34

Manufacturers of tobacco whose annual sales exceed two hundred thousand and do not exceed four hundred thousand pounds shall each pay $24.

35

Manufacturers of tobacco whose annual sales exceed four hundred thousand and do not exceed one million pounds shall each pay $60.

36

Manufacturers of tobacco whose annual sales exceed one million and do not exceed five million pounds shall each pay $300.

37

Manufacturers of tobacco whose annual sales exceed five million and do not exceed ten million pounds shall each pay $600.

38

Manufacturers of tobacco whose annual sales exceed ten million and do not exceed twenty million pounds shall each pay $1,200.

39

Manufacturers of tobacco whose annual sales exceed twenty million pounds shall each pay $2,496.

40

Manufacturers of cigars whose annual sales do not exceed one hundred thousand cigars shall each pay $3.

41

Manufacturers of cigars whose annual sales exceed one hundred thousand and do not exceed two hundred thousand cigars shall each pay $6.

42

Manufacturers of cigars whose annual sales exceed two hundred thousand and do not exceed four hundred thousand cigars shall each pay $12.

43

Manufacturers of cigars whose annual sales exceed four hundred thousand and do not exceed one million cigars shall each pay $30.

44

Manufacturers of cigars whose annual sales exceed one million and do not exceed five million cigars shall each pay $150.

45

Manufacturers of cigars whose annual sales exceed five million and do not exceed twenty million cigars shall each pay $600.

46

Manufacturers of cigars whose annual sales exceed twenty million and do not exceed forty million cigars shall each pay $1,200.

47

Manufacturers of cigars whose annual sales exceed forty million cigars shall each pay $2,496.

48

Manufacturers of cigarettes whose annual sales do not exceed one million cigarettes shall each pay $12.

49

Manufacturers of cigarettes whose annual sales exceed one million and do not exceed two million cigarettes shall each pay $24.

50

Manufacturers of cigarettes whose annual sales exceed two million and do not exceed five million cigarettes shall each pay $60.

51

Manufacturers of cigarettes whose annual sales exceed five million and do not exceed ten million cigarettes shall each pay $120.

52

Manufacturers of cigarettes whose annual sales exceed ten million and do not exceed fifty million cigarettes shall each pay $600.

53

Manufacturers of cigarettes whose annual sales exceed fifty million cigarettes and do not exceed one hundred million cigarettes shall each pay $1,200.

54

Manufacturers of cigarettes whose annual sales exceed one hundred million cigarettes shall each pay $2,496.

55

In arriving at the amount of license tax to be paid hereunder, and in the levy and collection of such tax, each person, firm, or corporation engaged in the manufacture of cigars, cigarettes (including little cigars), or tobacco shall be considered and deemed a single manufacturer.

56

And every person who carries on any business or occupation for which special taxes are imposed by this Act, without having paid the special tax herein provided, shall, besides being liable to the payment of such special tax, be deemed guilty of a misdemeanor, and upon conviction thereof shall pay a fine of not more than $500, or be imprisoned not more than six months, or both, at the discretion of the court: Provided, That the special taxes imposed by this Act and payable during the special tax year ending June thirtieth, nineteen hundred and sixteen, shall be collected and paid proportionately for the period during which such taxes shall remain in force during said year.