Ordinance 1964-338 - Laserfiche WebLink

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Section 17. The City Clerk shall have power at any time upon violation by any holder or holders of a license to be issued hereunder, of this Ordinance or of any of the regulations lawfully prescribed hereunder by the City Council, or for violation of any other ordinance or statute, to suspend or revoke any such license, after notice shall first have been given to the holder of such license and the hearing had before the City Council. Five days' written notice mailed to the last known address of the holder or holders of such license shall constitute due notice. Any device or method employed by the holder of any such license for the evasion of payment of said tax shall be sufficient cause for such suspension or revocation. Section 18. Any person, firm, corporation or association who, either as principal, agent, or employee, fails to comply with, or who shall violate any of the provisions of this Ordinance or any regulations lawfully issued hereunder by the City Council, shall upon conviction, be fined in a sum of not less than $1.00 or more than $300.00. Section 19. All the remedies herein enumerated for violation of this Ordinance shall be cumulative and the institution and prosecution of any one or more of them shall not prevent the enforcement of any other remedy. Section 20. It is the intention of this Ordinance that the occupation tax provided in Section 3 of this Ordinance is to be and shall be ultimately collected from and paid by the ultimate consumer. It shall be the duty of each wholesaler, in selling any cigarettes or tobacco to any retailer, to make a separate and distinct charge for the tax provided for in Section 3 hereof, and to collect from such retailers a full amount of such tax without any deduction, discount or allowance, and on any and all statements or bills furnished, supplied or delivered by such wholesaler to any retailer, the amount of such tax shall be listed separately. It shall be the duty of every retailer to collect from each to whom he sells any cigarettes, as and when such sale is made, the full amount of the tax provided for in Section 3 hereof without any deduction, discount or allowance on any or all such cigarettes so sold by such retailer.