Sec. 36-196. Rate and amount of tax.
There is hereby levied and imposed by the city, upon each and every sale of cigarettes, on and after July 1, 2003, a tax equivalent to seventeen and one-half (17-1/2) mils per cigarette with a minimum tax of thirty-five cents ($0.35) per pack on all cigarettes sold within the city, the amount of said tax to be paid by the seller, if not previously paid, in the manner and at the hereinafter provided. (Tax Code 1941, § 133(2); Ord. No. O-84-117, § 1, 5-22-84; Ord. No. O-88-105, § 1, 5-24-88, eff. 7-1-88; Ord. No. O-89-112, § 1, 5-23-89, eff. 7-1-89; Ord. No. O-03-099, 5-13-03, eff. 7-1-03)
Last updated date: 10/23/2006 4:15:21 PM