Sec. 36-195. Definitions.
The following words and phrases, when used in this division, shall, for the purposes of this division, have the following respective meanings except where the context clearly indicates a different meaning:
Dealer. Every person, jobber, wholesale dealer or other person who supplies a seller with cigarettes.
Package. Every package, box, can or other container of any cigarettes, irrespective of the material from which such container is made, and in which retail sales of such cigarettes are normally made or intended to be made.
Purchaser. Every person to whom title to any cigarette is transferred by a seller within the corporate limits of the city.
Sale. Every act or transaction, irrespective of the method or means employed, including the use of vending machines, and other mechanical devices whereby title to any cigarettes shall be transferred from the seller, as herein defined, to any person within the corporate limits of the city.
Seller. Every person who transfers title to any cigarettes, or in whose place of business title to any cigarettes is transferred, within the corporate limits of the city, for any purpose other than resale.
Stamp. A small gummed piece of paper or decalcomania to be sold by the city collector and to be affixed to every package of cigarettes sold at retail in the city, and also any insignia or symbols printed by a meter machine upon any such package under the authorization of the city collector. (Tax Code 1941, § 133(1))
Last updated date: 10/23/2006 4:15:21 PM