§ 3.40.270. Definitions.

The following words, terms and phrases, when used in this chapter, shall have the meaning ascribed to them in this section, except where the context clearly indicates a different meaning:

1.

"Brought into or acquired" includes all manners, ways and modes of bringing cigarettes or tobacco products into the city or obtaining such products within the city

2.

"Buyer" means a person who brings into or acquires in the city cigarettes or other tobacco products for his/her own consumption from any source other than a manufacturer, distributor, direct-buying retailer or retailer.

3.

"Cardholder or exemption cardholder" means a person in whose name a valid and current exemption card has been issued by the department.

4.

"Cigarette" means a roll for smoking of any size or shape, made wholly or partly of tobacco, whether the tobacco is flavored, adulterated or mixed with another ingredient, if the wrapper or cover of the roll is made of paper or a material other than tobacco.

5.

"City" means the city of Kotzebue, Alaska.

6.

"Department" means the finance department of the city of Kotzebue.

7.

"Direct-buying retailer" means a person who is engaged in the sale of cigarettes or other tobacco products at retail establishments within the city; and who brings or causes them to be brought into the city.

8.

"Distributor" means a person who brings cigarettes or other tobacco products into the city or causes them to be brought into the city and who sells or distributes them to others for resale in the city or a person who supplies cigarettes to retailers for sale.

9.

"Exemption card" means a city cigarette and tobacco products exemption card issued under this chapter.

10.

"Finance director" means the city of Kotzebue's finance director or his/her designee.

11.

"Licensee" means a person licensed under this chapter.

12.

"Manufacturer" means a person who makes, fashions or produces cigarettes or other tobacco products for sale to distributors or other persons within the city.

13.

"Other tobacco products" refers to:

(a)

Cigar;

(b)

Cheroot;

(c)

Stogie;

(d)

Perique;

(e)

Snuff and snuff flour;

(f)

Smoking tobacco, including granulated, plug-cut, crimp-cut and ready-rubbed tobacco and any form of tobacco suitable for smoking in a pipe or cigarette;

(g)

Chewing tobacco, including Cavendish, twist, plug or scrap tobacco, and tobacco suitable for chewing; or

(h)

An article or product made of tobacco or a tobacco substitute, but not including a cigarette as defined in this section or a tobacco substitute prescribed by a licensed physician.

14.

"Person" includes an individual, company, partnership, joint venture, joint agreement association (mutual or otherwise), corporation, estate, trust, business trust, receiver or trustee, syndicate, or political subdivision of this state, or combination acting as a unit including individuals who are employees or officers of any of the such entities who are under a duty to perform an act concerning which a violation of this chapter could occur. It is the intent of this chapter that such persons be personally liable for unremitted taxes.

15.

"Place of business" means a place where cigarettes or other tobacco products are sold, or where they are brought or kept for the purpose of sale or consumption, including a vessel, vehicle, airplane or train.

16.

"Purchase" means the acquisition of ownership or possession of cigarettes or other tobacco products from any source.

17.

"Record" means a group of logically-related fields of information concerning events affecting an organization, which comprise an integral part of an accounting information system, where separate, identifiable transaction data is entered as historical data.

18.

"Retail" means a sale to a consumer or to any person for any purpose other than for resale.

19.

"Retailer" means a person within the city who is engaged in the business of selling cigarettes or other tobacco products.

20.

"Sale" includes a sale, barter, exchange and every other manner of transferring the ownership of personal property.

21.

"Tax" means the cigarette and other tobacco products excise tax assessed pursuant to this chapter.

22.

"Tax return" means the monthly report, with payment of taxes due, to be submitted to the department, as required by this chapter.

23.

"Vending machine operator" means a person who brings or causes cigarettes or tobacco products to be brought in the city and who owns or operates a vending machine that dispenses cigarettes, whether the vending machine is installed on the person's own premises or installed elsewhere.

24.

"Wholesale price" means the established price for which a manufacturer sells a tobacco product to a distributor or other person, after deduction of a discount or other reduction received by the distributor for quantity or cash.

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