Chapter 26 TAXATION*
Section 26-52 License tax--Imposed.
Every dealer or wholesaler engaged in selling cigarettes or
offering or displaying cigarettes for
sale within the city shall pay an occupation license tax at the rate of ten cents ($0.10) per package
for all cigarettes sold, offered or displayed for sale. The intent of this article is to levy an
occupation license tax pursuant to Section 166 of the City Charter and Section 94.110 of the
Revised Statutes of Missouri.
(Ord. No. 15047, § 1, 11-18-96)