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To amend ch. 26 of the City Code by adding therein a new art. XVIII, consisting of sections numbered 26-1277 through 26-1287, concerning the levy of a cigarette tax, for the purpose of imposing a new tax on the sale of cigarettes.
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THE CITY OF RICHMOND HEREBY ORDAINS:
? 1. That Chapter 26 of the Code of the City of Richmond (2015) be and is hereby amended and reordained by adding therein a new Article XVIII, consisting of sections numbered 26-1277 through 26-1287, as follows:
ARTICLE XVIII.
CIGARETTE TAX
Sec. 26-1277. Definitions.
The following words, terms, and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:
Cigarette means any slender roll of cut tobacco enclosed in paper and meant to be smoked.
Dealer means any manufacturer, jobber, wholesaler, or other person who supplies a seller with cigarettes.
Director means the Director of Finance or the designee thereof.
Package means any box, can, or other container of any cigarettes, regardless of the material from which such container is made, to which the internal revenue stamp of the United States government is required or was formerly required to be affixed and in which retail sales of such cigarettes are normally made or intended to be made.
Purchaser means any person to whom ownership of any cigarettes is transferred by a seller within the corporate limits of the city.
Sale means any act or transaction, regardless of the method or means employed, including the use of vending machines and other mechanical devices, whereby ownership of any cigarettes is transferred from the seller to any other person within the corporate limits of the city.
Seller means any person who transfers ownership of any cigarettes, or in whose place of business title to any cigarettes is transferred, within the corporate limits of the city, for any purpose other than resale.
Stamp means a small gummed ...
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