This article proposes a new resource allocation framework that uses the dual theory approach. Specifically, the sum-rate of the multi-cell network having backscatter tags and NOMA user equipments is maximized by formulating a joint optimization problem. To find the efficient base station transmit power and backscatter reflection coefficient in each cell, the original problem is first divided into two subproblems and then derived the closed-form solutions. A comparison with the orthogonal multiple access (OMA) ambient BackCom and pure NOMA transmission has been provided.