Ordinance 1964-338 - Laserfiche WebLink

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J ORDINANCE NO. 3 S' AN ORDINANCE PERTAINING TO A CIGARETTE TAX AND CIGARETTE STAMPS USED IN CONNECTION THEREWITH; LICENSING THE BUSINESS OF SELLING OR VENDING CIGARETTES: DEFINING DEALERS IN CIGARETTES AND THOSE LEASING CIGARETTE VENDING MACHINES; SETTING FORTH APPLICABLE TAX AND FEES; PRESCRIBING PENALTIES FOR THE VIOLATION THEREOF; AND REPEALING ALL ORDINANCES OR PARTS OF ORDINANCES IN CONFLICT HEREWITH. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF LOUISVILLE: Section 1. At any time on and after ~) I f / , / 4144' -/ it shall be unlawful for any person, firm, corporation or association to exercise, carry on or engage in the occupation of selling cigarettes in the City of Louisville, Colorado, without having a license therefor as herein provided. Section 2. As herein used, certain words, unless the context indicates otherwise, shall have the following meanings: a. Cigarette. Any roll for smoking made wholly or in part of tobacco, irrespective of size or shape and whether or not such tobacco is flavored, adulterated, or mixed with any other ingredient, the wrapper or cover of which is made of paper or any other substance or material except tobacco. b. Package. The individual package, box, or other container in which cigarettes are normally sold at retail, or intended to be sold. c, Wholesale dealer. Any person who sells cigarettes to retail dealers or other persons for the purpose of resale only. d. Retail dealer, Any person other than wholesale dealers engaged in the business of selling cigarettes. e, Dealer. Any wholesale dealer or retail dealer as herein defined, f. Sale. Any transfer or title or possession or both, exchange or barter, conditional or otherwise, in any manner or by any means whatsoever, for a consideration or any agreement therefor, Section 3. The license fee for carrying on the business of selling cigarettes shall consist of two parts: a license and an occupation tax, as follows: