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Tobacco Tax
TOBACCO TAX
City Code Section 74-173 Tax levied.
In addition to all other taxes imposed by law, every wholesale dealer and every retail dealer in tobacco products within the city shall pay a license tax. A license tax is hereby fixed and levied in the following amounts for the sale, storage and/or delivery of the following tobacco products within the corporate limits of the city:
(1) Cigarettes. All cigarettes made of tobacco or any substitute thereof, $0.0065
for each cigarette.
(2) Cigars. All cigars made of tobacco or any substitute thereof, $0.005 for each $0.10 or fraction thereof of the retail selling price.
(3) Other forms of tobacco. All other forms of tobacco including granulated, plug, cut, crimp, ready rubbed and other kinds and forms of tobacco prepared in such a manner as to be suitable for smoking, chewing, dipping and/or sniffing, $0.005 for each $0.10 or fraction thereof of the retail selling price.
Explanation:
All cigarettes offered for sale within the city limits are taxed at the rate of thirteen cents ($0.13) per pack (20 or 25 cigarettes per pack). All other tobacco products offered for sale within the city are taxed at the rate of five percent (5%) of the selling price. The tobacco tax is due monthly on or before the 20th of the following month (must be postmarked on or before the 20th). Copies of all invoices should be attached to the tobacco tax return each month. Delay in filing this report will subject licensee to a penalty of fifteen percent (15%) of total amount due provided by the city ordinance.
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