4.17.010 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:
A. “Cardholder” or “exemption cardholder” means a person in whose name a valid and current exemption card has been issued by the finance director.
B. “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.
C. “Department” means the finance department of the city.
D. “Distributor” means: (1) a person who brings cigarettes or other tobacco products or causes them to be brought into the city, and who sells or distributes them to others for resale in the city or (2) a person who supplies cigarettes to retailers for sale.
E. “Exemption card” means a city cigarette and tobacco products card issued under this chapter.
F. “Finance director” means the finance director of the city of Bethel or their designee.
G. “Other tobacco products” means:
1. A cigar;
2. A cheroot;
3. A stogie;
4. A perique;
5. Snuff and snuff flour;
6. 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;
7. Chewing tobacco, including Cavendish, twist, plug, or scrap tobacco, and tobacco suitable for chewing;
8. An article or product made of tobacco or a tobacco substitute, or otherwise containing nicotine from any source, that is expected or intended for human consumption; or
9. Any noncombustible device that provides vaporized or aerosolized liquid nicotine or other tobacco product to the user or relies on vaporization or aerosolization of any liquid or solid nicotine, including devices manufactured or marketed as e-cigarettes, e-cigars, e-pipes, or any other product name.
10. “Other tobacco products” excludes:
a. Cigarettes as defined in this section.
b. Tobacco substitute prescribed by a license physician; and
c. Nicotine patches, gum, lozenges, and other products approved by the Federal Drug Administration to be nicotine replacement therapy and/or tobacco cessation products intended to help quit tobacco use and minimize symptoms of nicotine addiction.
H. “Person” includes an individual, company, partnership, joint venture, joint agreement, association (mutual or otherwise), corporation, 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.
I. “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.
J. “Retailer” means a person who brings cigarettes or other tobacco products or causes them to be brought into the city and who is engaged in the business of selling cigarettes or other tobacco products at retail.
K. “Sale” includes a sale, barter, exchange, and every other manner of transferring the ownership of personal property.
L. “Tax” means the cigarette and other tobacco products excise tax assessed pursuant to this chapter.
M. “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. 24-01 § 2, 2024; Ord. 12-09 § 2.]