§ 20-2. License required for dealers and manufacturers; registration fee; amount of tax.

(a)

License; registration fee. Every wholesale dealer, jobber, retail dealer, manufacturer or other person engaged in selling cigarettes or offering, delivering or displaying cigarettes for sale within the city shall procure a license therefor for each place selling or offering cigarettes for sale, and at the same time such license is issued shall pay to the manager of regulated industries a registration fee of $1.00 for each such place of business.

(b)

Occupation license tax. In addition to the registration fee, every retailer shall pay an occupation license tax at the rate of $5.00 per 1,000 for all cigarettes sold, offered for sale, delivered, displayed for sale, or otherwise disposed of, and for all cigarettes in his possession.

(c)

Use of additional revenues. The additional revenues realized by the passage of this section shall be designated for use in hazardous material and emergency response activities of the city.

(Code of Gen. Ords. 1967, § 11.2; Ord. No. 35816, 9-9-68; Ord. No. 64487, 8-31-89; Ord. No. 150505 , § 1, 7-16-15)