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a, The occupation <br />wholesale dealer based <br />to a retail dealer for <br />sale dealer before the cigarettes <br />- <br />stamps <br />a. The license fee for wholesale dealers shall be $5.00. <br />b. The license fee for retail dealers shall be � 1;e6 o <br />a (except as hereinafter <br />provided). <br />c. The occupation tax shall be an amount equal to two cents ($0.02) for <br />each package of cigarettes sold, offered, or displayed for sale within the City <br />of Louisville, provided, however, if the package of cigarettes contains more <br />than 20 cigarettes, then the tax shall be increased two cents ($0.02) for each <br />additional 20 cigarettes or fraction thereof in said package. <br />Section 4. The occupation tax provided for by Section 3 of this <br />Ordinance shall be in the first instance advanced and paid and the <br />hereinafter provided for shall be affixed as follows: <br />tax shall be in the first instance advanced and paid by <br />upon the amount of cigarettes which are delivered by him <br />resale and stamps therefor shall be affixed by the whole - <br />are delivered to the retail dealer for resale. <br />b. The occupation tax shall be in the first instance advanced and paid by <br />retail dealers based upon the amount of cigarettes which are received by the <br />retail dealer other than from a wholesale dealer and stamps therefor shall be <br />affixed by the retail dealer just as soon as the cigarettes are received by him. <br />The City Clerk as hereinafter provided, is authorized to specify in his regu- <br />lations the manner in which such a retail dealer, once having started to affix <br />stamps, shall prosecute such work. <br />Section 5. The affixing of stamps, as provided for in this Ordinance, <br />shall also include the affixing of tax meter stamps upon packages of cigarettes. <br />Section 6. The occupation tax provided for by Section 3 of this <br />Ordinance shall be paid by the purchase from the City Clerk stamps of such design <br />and denomination as may be prescribed by the City Clerk. Such stamps shall <br />evidence the payment of the occupation tax imposed by this Ordinance, and shall <br />be cancelled as affixed to the package containing the cigarettes or tobacco. <br />Section 7. After the requested stamps have been affixed to any package <br />of cigarettes by a wholesale dealer, or by a retail dealer as herein provided, <br />