723.06 RETAIL DEALERS IN TOBACCO.
   The annual fee to sell at retail cigarettes, cigarette papers or wrappers, and cigars, tobacco, snuff and other preparations of tobacco shall be five dollars ($5.00); and, to sell at retail cigars, tobacco, snuff and other preparations of tobacco other than cigarettes or cigarette papers or wrappers shall be five dollars ($5.00). The giving away or furnishing of cigarette papers or wrappers in connection with the sale of tobacco, or other thing of value, shall be deemed to be a sale thereof under the provisions of this section.
(Ord. 103. Passed 6-25-42.)