Laserfiche WebLink
Section 21. It shall be unlawful for any wholesaler or retailer, his <br />agent or employee, to sell any cigarettes without collecting in addition to the <br />price charged therefor, the tax provided for in Section 3 of this Ordinance. <br />Section 22. It shall be unlawful for any wholesaler or retailer to <br />assume or absorb the tax provided for in Section 3 of this Ordinance. <br />Section 23. It shall be unlawful for any wholesaler or retailer to <br />advertise, or hold out, or state to the public, or to the consumer, directly <br />or indirectly, the tax provided for in Section 3 of this Ordinance, or any part <br />thereof, will be assumed or absorbed by such wholesaler, or retailer, or that <br />the same will not be collected from the person or persons who purchase such <br />cigarettes. <br />Section 24. The City Clerk under the direction of the City Council is <br />hereby authorized and empowered to provide regulations to be promulgated by him <br />to insure the compliance with and the enforcement of Sections 20 to 23, inclusive <br />of this Ordinance, and he may require such records to be kept or such business <br />practices to be followed to enable him to investigate, check and determine <br />whether the wholesalers and retailers are complying with the terms and provisions <br />hereof, and the books and records of all wholesalers and retailers shall, at all <br />times, be open to the inspection and examination of the City Clerk or the law <br />enforcing departments, agents and employees of the City of Louisville. <br />Section 25. Every license issued hereunder shall designate the place <br />of business of which the holder thereof may sell cigarettes; provided however, <br />if a licensed dealer shall change his place of business he may obtain a new <br />license upon paying a transfer fee of $1.00. In case the licensed dealer shall <br />sell his business, his license may be transferred to the purchaser upon payment <br />of a transfer fee of $1.00, upon the execution by the purchaser of an application <br />therefor in substantially the same form as in an original application for a <br />license hereunder. <br />Section 26. Each and every provision of this Ordinance is hereby <br />declared to be an independent provision and the holding of any provision <br />