Tobacco/Cigarette Excise Tax – Ordinance A-196, 5-24-2001

 Sec. 5-60. Tax imposed on the city; amount 

          In addition to all other taxes now imposed by law, every wholesaler, jobber, dealer or distributor who sells, stores or delivers any tobacco products for sale within the city shall pay a license tax to the city; and every retailer who sells, stores or delivers any tobacco products for sale within the city that were not purchased through a wholesaler, jobber, dealer, or distributor who sells, stores or delivers tobacco products for sale within the city shall pay a license tax to the city; and a license tax is hereby fixed and levied, which license tax shall be in the following amounts for the sale, storage and/or delivery of the following named tobacco products in the corporate limits of the city and one half (1/2) of the amount levied for such sale, storage or delivery of tobacco products within the corporate limits of the city: 

(1)              Cigarettes.  An amount equal to six cents ($0.06) for each twenty-five (25) cigarettes, or fraction of said number, contained in each package sold within the city;

(2)              Cigars.  An amount equal to four cents ($0.04) for each cigar which is sold within the city;

(3)              All other forms of tobacco.  An amount equal to six cents ($0.06) for each container of cheroots, stogies, smoking tobacco, chewing tobacco, snuff, or any other tobacco product which is sold within the city. 

          License tax due on or before the twentieth of each month shall be delinquent after said date and is subject to a fifteen (15) percent penalty fee.  An interest charge of one-half (1/2) per cent per month shall be assessed against all delinquent taxes. 

          The provisions of Ordinance No. 127, shall be applicable to the levy, assessment and collection of any tobacco tax provided for herein; and said provisions shall be in full force and effect as if set forth herein in their entirety, it being the intent of the city council of the city, to provide for a uniform system of collection and administration of all taxes levied by the city.  (Ord. No. A-196, 5-24-2001)

Form For Submitting Tax Information