§ 20-3. Payment of tax by purchase of stamps; affixing of stamps by wholesaler.

The tax provided by section 20-2 shall be paid by purchase from the manager of regulated industries of stamps of such design and denomination as may be prescribed by the manager of regulated industries or by the director of neighborhoods and housing services. In the sale of such stamps, the manager of regulated industries shall allow a discount of five percent of the denominational or face value thereof to cover the cost of labor used in affixing the stamps. It shall be the duty of every wholesaler or jobber, before delivering cigarettes to any retailer or other person in the city, to affix to each package of cigarettes a meter impression or a stamp purchased from and furnished by the manager of regulated industries, which stamp or meter impression so affixed shall evidence the payment of the tax imposed by this chapter, such stamps to be canceled as soon as the stamps shall be affixed to the container containing such cigarettes. Before printing evidence of payment of the tax on any package of cigarettes, there shall be paid to the manager of regulated industries a tax at the rate of $2.50 per 1,000 for each and all cigarettes to be marked.

(Code of Gen. Ords. 1967, § 11.3; Ord. No. 35608, 8-23-68; Ord. No. 48274, 9-12-77; Ord. No. 150505 , § 1, 7-16-15)