§ 3.40.040. Intent and purpose of chapter and taxpayer.

Latest version.

A.

It is the intent and purpose of this chapter to collect the tax from the person who:

1.

First acquires the cigarettes or other tobacco products within the city;

2.

Brings or causes cigarettes or other tobacco products to be brought into the city;

3.

Makes, manufactures, or fabricates cigarettes or other tobacco products in the city; or

4.

Ships or transports cigarettes or other tobacco products into the city.

B.

Notwithstanding anything to the contrary contained in this chapter, the taxpayers shall be those persons described in this section and no others.

(Ord. No. 15-11 , § 1(Exh. A), 6-4-2015)

                    
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