Chapter 26 TAXATION*
Section 26-53 Same--Payment of tax.
(a) The tax provided for by section 26-52 shall be paid by the
dealer or wholesaler to the
business services administrator by the 15th day of the month for the tax due for the preceding
month. The canceled check, accompanied by the monthly cigarette tax reporting form, shall be
proof of payment. This is the only occupation license tax that cigarette dealers or wholesalers
shall pay to the city. No person shall sell or offer or display for sale at retail any cigarettes unless
the cigarette tax has been paid.
(b) Every dealer or wholesaler shall generate a monthly cigarette
sales report detailing the
invoice number, customer name, daily purchases and returns of cigarette sales by customer
within the city.
(Ord. No. 15047, § 1, 11-18-96)