§ 14-108. Payment of tax.

(a)

Payment due date. The tax provided by section 14-107 shall be paid by the 15th day of the next month following the month for which said tax is due.

(b)

Duty of wholesaler, jobber. Every wholesaler or jobber shall generate a report detailing daily purchases and returns of cigarette sales by customers within the city.

(c)

Report design. Monthly cigarette sales reports shall detail each day the invoice number, customer name and total cigarettes purchased by each customer.

(d)

Payment of tax. There shall be paid to the director of finance a tax at the rate of two dollars fifty cents ($2.50) per thousand for each and all cigarettes sold. Payment of tax will be submitted with the report due each 15th day of the month.

(Ord. No. 11268, § 1, 11-4-96)