The following words, terms and phrases, when used in this subchapter, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:
AGENT. Every dealer and other person who shall be authorized by the treasurer to purchase and affix stamps to packages of cigarettes under the provisions of this subchapter.
DEALER. Every manufacturer, distributor, jobber, wholesale dealer or other person who supplies a seller with cigarettes.
PACKAGE. Every package, box, can or other container of any cigarettes to which the internal revenue stamp of the United States government is required to be affixed by and under federal statutes and regulations and in which retail sales of such cigarettes are normally made or intended to be made.
SALE. Every act or transaction, irrespective of the method or means employed, including the use of vending machines and other mechanical devices, whereby title to any cigarettes shall be transferred from the seller, as defined in this section, to any other person within the town.
SELLER. Every person engaged in the business of selling cigarettes at retail within the town, in whose place of business title to any such cigarettes is transferred to any other person and not for the purpose of resale.
STAMP. The small gummed piece of paper or decal to be sold by the treasurer and to be affixed by the agent to every package of cigarettes; it shall also denote any insignia or symbol printed by a meter machine upon any such package under authorization of the treasurer.
TREASURER. The town treasurer and every person duly authorized by him/her to serve as his/her representative.
(Ord. passed 5- -2022)