(a)
In addition to all other taxes of every kind now or hereinafter imposed by law, there
is hereby levied and imposed by the city, upon every person who sells or uses cigarettes
within the city, from and after the effective date of this article an excise tax equivalent
to $1.26 for each package of cigarettes sold or used within the city. The tax shall
be paid and collected in the manner and at the time hereinafter prescribed; provided,
that the tax payable for each cigarette or cigarette package sold or used within the
city shall be paid but once. (Code 1963, Sec. 36-51; Ord. No. 3458, 6/16/90, Sec.
1; Ord. No. 3579, 6/13/92, Sec. 1; Ord. No. 3804, 6/17/95, Sec. 1; Ord. No. 3869,
6/15/96, Sec. 1; Ord. No. 4283, 12/14/02, Sec. 1; Ord. No. 4392, 5/2/05, Sec. 1; Ord.
No. 4473, 1/20/07, Sec. 1; Ord. No. 4594, 5/16/09, Sec. 1; Ord. No. 4807, 5/18/13,
Sec. 1; Ord. No. 4880, 5/17/14, Sec. 1; Ord. No. 5008, 5/14/16, Sec. 1)
