§ 20-10. Retailers receiving unstamped cigarettes.

(a)

Duty to return cigarettes to vendor. Whenever a retail dealer or other authorized person engaged in the business of selling cigarettes shall obtain or receive and have in his possession, for resale at retail in the city, packages of cigarettes upon which neither stamps have been affixed, or the impression or printed markings of an authorized meter machine, evidencing payment of the cigarette tax imposed by this chapter, he shall immediately return the cigarettes to the vendor for the affixing of tax stamps thereon, nor the impression or printed marking of an authorized meter machine.

(b)

Presumption of violation. Whenever cigarettes in commercial quantities are found in the place of business of a retail dealer or other person or in a vending machine with neither the stamps affixed and cancelled in the manner prescribed by the manager of regulated industries, nor the impression or printed marking of an authorized meter machine, the presumption shall be that such cigarettes are being kept in violation of this chapter and they shall be declared contraband.

(c)

Manner of affixing stamps. Stamps or the impression or printed marking of a meter machine shall be affixed to each package of cigarettes of an aggregate denomination not less than the amount of the occupation tax, based upon the contents therein, and shall be affixed in such manner as to be visible to the purchaser.

(Code of Gen. Ords. 1967, § 11.10; Ord. No. 150505 , § 3, 7-16-15)