Chapter 26 TAXATION*
Section 26-46 Definitions.
When used in this article, the following words and phrases shall
have the meanings ascribed in
Cigarette. An item manufactured of tobacco or any substitute therefor, wrapped in paper or
any substitute therefor, weighing not to exceed three (3) pounds per one thousand (1,000)
cigarettes and which is commonly classified, labeled or advertised as a cigarette.
Dealer. Any person who purchases cigarettes directly from a cigarette manufacturer and sells
cigarettes as a first seller.
First seller. All persons who make the initial or first sale or distribution of cigarettes within
Package. The individual package, box or other container in or from which retail sales of
cigarettes are normally made or intended to be made.
Retailer. Any person who is engaged in the business of selling cigarettes to consumers or to
any person for any purpose other than resale.
Sale. Any transfer of title or possession for a consideration or any agreement
Wholesaler. Any person who is engaged in the business of selling cigarettes for resale.
(Ord. No. 15047, § 1, 11-18-96)
Cross reference(s)Definitions and rules of construction generally, § 1-2.