§ 4.12.030. Tax imposed.

Latest version.

An excise tax, at the rate of one mill ($0.001) per cigarette, is imposed upon the privilege of distributing cigarettes to retail outlets in the city. Any cigarette with respect to which a tax has once been imposed under this Chapter shall not be subject upon a subsequent distribution to the tax imposed by this Chapter. Unless the contrary is established it shall be presumed that all cigarettes distributed in the city are untaxed cigarettes. It is unlawful knowingly to sell, transfer, distribute, or give away untaxed cigarettes in the city. Sample packets of five or less cigarettes each, given free of charge, are exempt from this tax.

(Prior code § 5-22.13)

                    
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