4.17.040 Intent and purpose of this chapter.
This section is included in your selections.
A. It is the intent and purpose of this chapter to provide for the collection of the excise tax from the retailer who brings cigarettes or other tobacco products into the city for sale. The excise tax is levied when a retailer:
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 tobacco products into the city.
B. Notwithstanding anything to the contrary contained in this chapter, the taxpayer shall be those persons described in this section and no others. [Ord. 12-09 § 2.]