Page 1 st -. = ORDINANCE 3 154 An Ordinance ‘imposing a License Tax on Persons, Firms, Cor- . porations, Clubs or Associations engaged in the business o7 : Selling, Storing or Receiving cigars, cheroots, stogies, yO smoking tobacco, “chewing, tobacco, snuff or any substitute - we therefor within the. corporate limits and the police juris- . diction, of, the City of Prichard, Alabama. r 7 ve emmmed = &S Toliows: Section 1. .In addition to a1] other taxes ‘of every kind now imposed by law or ordinance, every person, firm, ‘corporation, club or association who : “sells or stores or receives for the purpose of distribution to any person, . firm, corporation, club or association within the corporate limits of the City of Prichard, Alabama, cigars, cheroots, stogies, smoking tobacco, chewing tobacco, snuff or any substitute therefor, either or all, shel] pay the City of Prichard, Alabama, a license or privilegt tax which shall be measured by end graduated in accordance with the volume of seles of such person, firm, corporation, club of association, in the following amounts: (a) Little Cigars. Upon cigars of al] descriptions niade oc: tobacco. or any substitute therefor, and weighing not more than three pounds ee sh per 1,000, two cents (2¢) or each 10 cigars, or fractione] part thereos. (b) Cheroots, Stogies, Cigers. Upon cigars of al} descriptions made of t.n#tobacco or any substitute therefor, retailing for five cents (5¢) each or ~ less, fifty cents (50¢) per 1,000. (c) Cigars. Upon cigars of all descriptions mede of “tobacco,” any substitute therefor, retailing for more than five cents (5¢) and not exceeding twenty cents (20¢) each, $1.00 per 1000. (d) Cigars. Upon cigars of all descriptions mace of ‘tobacco, ~- Ww ny substitute therefor, retailing’ for more than twenty cents (20¢) each, $2.00 per 1000. (e) Smoking Tobacco. Upon 21] smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed and other kines end forms of tobacco prepared in such manner as to be suiteble for smoking in & pipe or Cioaretie, two cents (2é) on each packege weighing not more then one and Page 2 ¥ * e “one eighth ounces; over one and one eignth ounces enc not exceeding thre h ounces, tax four cents (4¢); three cents (Ge) additionel tax for each ounce a ‘Chewing Tobacco. “pon all chewing tobacco prepared in such an os . , manner 2s to be Suitable Tor chewing only and not suitable for smoking, -~ two cents (2¢)"per ounce or fractional part thereo7. {g) Snuff. Upon each can or package of snuff weighing not more than five eighth ounces, two cents | (2¢) tax; over five eighth. ounces and not exceeding Five gunces three cents (3¢) tax; | over five ounces an additional two cents (2¢) for each ounce or-fractional part therefor. Section 2. In addition to all other taxes now imposed by law and ordinance, there is hereby levied a license or privilege tax on every person, firm, corporation, club or association who sells or stores or . receives for the purpose of distribution to any person, firm, corporetion, club or association outside the Corporate limits but within the police rf ‘ jurisdiction of the City of Prichard, Alabama, cigars, cheroots, stogies, o: chewing tobacco, snurf or any substitute therefor, either smoking g tobac or a1], which license or tax shall be measured by and graduated in accordance . . . . m= , with the volume of sales of such person, firm, corporation, club or association, in the following amounts: , . 4 (a) Little Cigars. Upon cigars of 21] description mede of tobacro or any substitute therevor, and weighing not more than three pouncs per ],000, one cent (1¢) for each 10 cigars, or fractionél part thereof. (b) Cheroots, Stogies, Cigars Upon cigars of all descriptions made of tobacco, or any substitute therefor, retailing for five cents (5¢) each or jess, twenty-five cerits (25¢) per 1,000. (c) Cigars Upon cigars of 211 descriptions made of tobacco, or & any substitute therefor, retailing for more than five cents (5¢) each and not exceeding twenty cents (20¢) each, fifty cents (50¢) per 7,000. (d) Cigars Upon cigars of a1] descriptions mede of tobacco, or any substitute therefor, retailing for more then twenty cents (20¢) eech, one dollar ($1.00) per thousand. Page 3 So ae! 777? (e) Smokino Tobacco. Upon all smoking tobecco, including orgn- ulated, plug, cut, crimp cut, ready rubbed end other kinds enc forms of , . _tobecco prepared in such manner.as to be suitable for smoking in @ pipe or ‘cigarette, one cent (16 on each packsge weighing not more then one and one wt “ eighth ounces; over one and one eighth ounces and not exceeding three ounces; two cents (26); one and one half cents (l%s¢) additional tax for each ounce or fractional part thereof over three ounces. (7) Chewing Tobacco. Upon al] chewing tobacco prepared in such menner as to be suitable for chewing only and not suitable jor smokina, one cent (1¢) per ounce or Fractional part thereof. (g) Snutf. Upon each can or package of snuff weighing not more than five eighths ounces, one cent (1¢); over five eights ounces end not exceeding five ounces, one and one half cents (1%¢); over five ounces an . additional one (1¢) cent for each ounce. or fractional part thereof. Whenever in this ordinance reference js made to any tobacco products n or which the tax is based on weight, the weight as shown by the state or federal internal revenue stamp shall apply. Section 3. This ordinance shall become effective upon its we adoption and publication as provided by law. i Adopted this 24 day of December, ’ ee) (> a JORN i. SHIT KH, Mayor ae - APPROVED: ATTEST: Zax “LO oa EVA C. GREENE, City Clerk Please publish: Friday, December 12, 1980