(A) The City Collector shall cause to be printed, in a form and quantities and in denominations as he or she may, from time to time, determine, adhesive stamps for the purpose of paying the tax imposed by this chapter. The City Collector also may appoint one or more agents to sell the stamps.
(B) (1) The City Collector may, from time to time, provide for the issuance and exclusive use of tax stamps of a new design and forbid the use of stamps of any prior design, but only after giving at least 60 days’ notice of the change. The notice shall be published at least three times in one or more daily newspapers of general circulation in the city during the 60-day period before the change takes effect. After the effective date of the change, no person shall make use of any other than the new issue or design of stamps to pay the tax imposed by this chapter.
(2) Any person lawfully in possession of unused tax stamps of a superseded issue or design may, not later than 90 days after the effective date of the change, surrender the stamps to the City Collector, together with a sworn application setting forth the name and address of the owner and party surrendering the stamps; how, when and from whom the stamps were acquired; and other information as the City Collector reasonably may require. If the City Collector determines that the application is in proper order, he or she shall promptly issue, or authorize an agent to issue, replacement stamps of the new issue or design in exchange for the surrendered stamps.
(C) No person shall sell or expose for sale, traffic in, trade, barter or exchange tax stamps issued pursuant to this chapter without first obtaining the City Collector’s written consent. No person shall sell or expose for sale, traffic in, trade, barter or exchange any transfer tax stamp for an amount less than the stamp’s face value.
(D) In every case where a tax stamp is used to pay the tax imposed by this chapter, the person affixing the stamp shall write or stamp thereupon the person’s name or initials and the date upon which the stamp is affixed, and further shall cut or perforate the stamp in a substantial manner so that the stamp cannot be again used, provided, however, that no stamp shall be defaced in a manner as to prevent its authenticity and denomination from being determined.
(Ord. 94-13, passed 3-8-1994)