(A) The treasurer shall acquire, keep and sell necessary stamps to dealers and other agents, the stamps to be of such denominations and quantities as may be necessary for the payment of the tax imposed in this subchapter.
(B) In the sale of such stamps to a dealer or other agent, the treasurer shall allow a discount of $0.02 per stamp of the face value thereof to cover the cost which will be incurred by such dealer or agent in affixing the stamps to packages of cigarettes.
(C) The treasurer may, from time to time and as often as he/she deems advisable, provide for the issuance and exclusive use of stamps of a new design and forbid the use of stamps of any other design. The treasurer is empowered to make and carry into effect such reasonable rules and regulations relating to the preparation, furnishing, sale and redemption of stamps as he/she may deem necessary. In redeeming stamps or making refunds for destroyed stamps, he/she shall not in any case refund more than 90% of the face value of such redeemed or destroyed stamps. He/she is further authorized and empowered to prescribe the method to be employed, the conditions to be observed, and any other necessary requirements not contrary to this subchapter in the use of meter machines for printing upon packages of cigarettes an insignia to represent the payment of the tax and in lieu of stamps.
(D) The treasurer may require every dealer, agent or seller to cancel stamps upon all packages of cigarettes in his/her possession.
(E) In addition to powers granted in divisions (A) through (C) of this section, the treasurer is further authorized and empowered to:
(1) Prescribe, adopt, promulgate and enforce rules and regulations relating to the method and means to be used in the implementation of this subchapter;
(2) Delegate his/her powers to agents or others, including the police officers of the town;
(3) Act in any other matters pertaining to the administration and enforcement of the provisions of this subchapter.
(Ord. passed 5- -2022)