§ 4.12.020. Definitions.

Except where the context otherwise requires, the following definitions govern the construction of this Chapter:

"Cigarette" means any roll for smoking, made wholly or in part of tobacco, irrespective of size or shape and irrespective of whether the tobacco is flavored, adulterated, or mixed with any other ingredient, where such roll has a wrapper or cover made of paper of any other material, except where such wrapper is wholly or in the greater part made of tobacco, and such roll weighs over three pounds per thousand.

"City" means the city of Oakland.

"Distribute" or "distributing" means the act, by a distributor, of transporting cigarettes to which he has title, or causing or allowing such cigarettes to be transported, to a retail outlet in the city.

"Distributor" means a person who, having title to cigarettes, transports them, or causes or allows them to be transported, to a retail outlet in the city.

"Person" means any domestic or foreign corporation, firm, association, syndicate, joint-stock company, partnership of any kind, joint venture, club, Massachusetts business or common-law trust, society, or individual.

"Retail outlet" means any place or premises in the city (including, without limiting the generality of the foregoing, every kind of store, business establishment, and club in the city) where cigarettes are transferred to the possession of the ultimate consumer thereof, irrespective of how such transfer is consummated, whether through a natural person, by means of a vending machine or other mechanical device, or otherwise.

"Tax Administrator" means the Treasurer of the city of Oakland.

"Ultimate consumer" means and includes any person who acquires possession of cigarettes for his or her own use or consumption.

"Untaxed cigarette" means any cigarette which has not yet been distributed in such manner as to result in tax liability under this Chapter.

"Use or consumption" means and includes the exercise of any right or power over cigarettes incident to the ownership thereof, other than the sale of the cigarettes or the receiving, handling, or holding thereof for the purpose of sale.

(Prior code §§ 5-22.02—5-22.12)