Tobacco Tax:
$0.35 for each 100 cigarettes; 40% of landed cost of cigars; $0.35 per pound all others.

Liquid Fuel Tax:
This tax is levied on the distributor of liquid fuel. Diesel Fuel -- $0.10 per gallon; all other liquid fuel -- $0.11 per gallon.

Consumers using liquid fuel for marine or aviation purposes may obtain a tax drawback of $0.02 per gallon.

Consumers using liquid fuel for non-highway agricultural purposes may obtain a tax drawback of $0.04 per gallon.

Users of diesel fuel for marine or aviation purposes may obtain a tax drawback of $0.01 per gallon.

Users of diesel fuel for non-highway agricultural purposes may obtain a tax drawback of $0.02 per gallon.

Admission Tax:
$0.01 for each $0.10 admission in excess of $0.25. This tax applies only to spectacle amusement, such as, movies, boxing and similar events.

Amusement Taxes:
$100.00 single coin pinball machine and juke box; $250.00 multiple coin pinball machine; $100.00 plus $15.00 for extra coin slots for coin activated music producing machines; $50.00 kiddie rides; $350.00 poker machines, video horse or greyhound racing machines; $100.00 all others.

Recreational Facilities Tax:
$10.00 for each bowling alley $100.00 for each nine holes of golf course or fraction thereof and driving range on miniature golf course. $5.00 for each pool or billiard table $100.00 for each skating rink, dance hall, or shooting gallery.

Hotel Occupancy:
10% of rental price charged each transient occupant.

Vehicle Transfer Tax:
2% of market value. Tax occurs upon transfer of vehicle. Not applicable upon transfer of title directly from a licensed dealer.

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