Chapter 4.70 EXCISE TAX ON CIGARETTES AND OTHER TOBACCO PRODUCTS
This chapter is included in your selections.
Sections:
- 4.70.010 Applicability of chapter.
- 4.70.020 Tax on cigarettes.
- 4.70.030 Tax on other tobacco products.
- 4.70.040 Intent and purpose of chapter and taxpayer.
- 4.70.050 Exemptions.
- 4.70.060 Exemption cards.
- 4.70.070 License required for dealers in cigarettes or other tobacco products – Issuance.
- 4.70.080 License fee.
- 4.70.090 Expiration and renewal of licenses.
- 4.70.100 Transfer of license.
- 4.70.110 Refund of tax or license fee.
- 4.70.120 Display of license – Surrender of license – Suspension or revocation of license.
- 4.70.130 Tax returns.
- 4.70.140 Involuntary returns.
- 4.70.150 Application of payments and proceeds.
- 4.70.160 Prohibited acts and penalties.
- 4.70.170 Civil fraud.
- 4.70.180 Tax collection.
- 4.70.190 Penalty and interest on delinquent taxes.
- 4.70.200 Taxpayer, licensee, cardholder, or other person remedies.
- 4.70.210 Inspection and maintenance of documents and records.
- 4.70.220 Administrative procedures.
- 4.70.230 Confidentiality of records.
- 4.70.240 Definitions.
- 4.70.250 Repealed.
Editor’s Note – The excise tax on cigarettes and other tobacco products was first enacted by Ord. No. 1789A, and subsequently extended by Ord. No. 1889, ratified by the voters at the regular election of October 1, 2019. Pursuant to Section 3 of Ord. No. 1889, the tobacco excise tax is in effect until further amended or repealed by ordinance.