§ 36-196. Rate and amount of tax.  


Latest version.
  • 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)

(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)