(A) For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
CIGARETTE. Any roll of tobacco wrapped in paper or in any substance not containing tobacco; or any roll of tobacco wrapped in any substance containing tobacco which, because of its appearance, the type of tobacco used in the filler or its packaging and labeling, is likely to be offered to or purchased by consumers as a CIGARETTE.
PACKAGE. The individual package, box or other container in or from which retail sales of cigarettes are normally made or intended to be made.
SALE. Selling, exchange, transfer of title, barter, gift, offer for sale or distribution.
SALE BY WHOLESALER OR SUBJOBBER. Any bona fide transfer of title to cigarettes by a wholesaler or subjobber for a valuable consideration, made in the ordinary course of trade or in the usual conduct of the wholesaler’s business.
SUBJOBBER or SUBJOBBER DEALER. Any person who purchases stamped cigarettes from any other person who purchases from the manufacturer, when such other person is located in any state which levies an excise tax on cigarettes, and who purchases such cigarettes solely for the purpose of bona fide resale to retail dealers or to other wholesalers.
WHOLESALER or WHOLESALER DEALER. Any person who purchases unstamped cigarettes directly from the manufacturer.
(B) The annual license fee as a wholesaler or subjobber dealer to sell cigarettes shall be divided into three classes, as follows:
(1) Class A. All dealers who sell annually up to 750,000 packages of cigarettes, an amount set forth by Council from time to time;
(2) Class B. All dealers who sell annually from 750,000 packages of cigarettes to 1,500,000 packages, an amount set forth by Council from time to time; and
(3) Class C. All dealers who sell annually more than 1,500,000 packages of cigarettes, an amount set forth by Council from time to time.
(1991 Code, § 6-14.06)