There is hereby levied and imposed by the city, upon each and every sale of cigarettes,
on and after July 1, 2003, a tax equivalent to 17½ mils per cigarette with a minimum
tax of $0.35 per pack on all cigarettes sold within the city, the amount of said tax
to be paid by the seller, if not previously paid, in the manner and at the hereinafter
provided.
(Tax Code 1941, § 133(2); Ord. No. O-84-117, § 1, 5-22-84; Ord. No. O-88-105, § 1,
5-24-88, eff. 7-1-88; Ord. No. O-89-112, § 1, 5-23-89, eff. 7-1-89; Ord. No. O-03-099,
5-13-03, eff. 7-1-03)