§ 10-34. Affixing and cancellation of stamps.

(a)

Each retail dealer shall affix within the time hereinafter prescribed, to each package of cigarettes, stamps furnished by and purchased from the city clerk evidencing the payment of the occupation tax imposed by this article. The dealer shall cancel such stamps before the cigarettes are offered for retail sale or before they are otherwise disposed of, by writing or stamping across the face thereof the name of such retail dealer and the date of cancellation, or shall immediately mark in ink on each unopened box, carton or other container of such cigarettes the word "received" and the month, day and hour of such receipt, and shall affix his signature thereto, or in any other manner prescribed, He shall, in any event, open such box, carton or other container and immediately affix such stamps to each package therein, and cancel the same in the manner herein provided, within 24 hours after such receipt and prior to the sale of such cigarettes.

(b)

Whenever any cigarettes are found in the place of business of such retail dealer without the stamps affixed and canceled, or not marked as having been received within the preceding 24 hours, the prima facie presumption shall arise that such cigarettes are kept therein in violation of the provisions of this section.

(c)

Stamps shall be affixed to each package of cigarettes of an aggregate denomination not less than the amount of the occupation tax upon the retail dealer, based upon the contents therein, and shall be affixed in such manner as to be visible to the purchaser.

(d)

In lieu of affixing cigarette stamps to each individual package of cigarette, the wholesaler may submit a true duplicate invoice showing the date of delivery, the amount and value of each shipment of cigarettes delivered, the name and address of retail dealer to whom is made and the amount of taxes owed per delivery. Said invoice must be submitted on a monthly basis. The total amount of taxes owed the city shall be the liability of the wholesaler and shall be paid by the wholesaler to the city no later than the first of the following month. Late payments shall be assessed a penalty of one and one quarter per cent interest commanded monthly on the unpaid balance. The city clerk may require cigarette stamps to be affixed to each individual package of cigarettes should the wholesaler provide three late payments to the city in any calendar year.

(Code 1958, § 42.07, Ord. No. 2758, § 4, 12-2-85; Ord. No. 3349, § 1, 10-7-96)