Whenever any cigarettes offered for sale within the city are withdrawn from sale, have become unfit for use and consumption or unsalable, or have been destroyed, the City Collector is authorized to provide a refund of the amount of the tax paid by him or her with respect to such cigarettes. The City Collector is authorized to adopt, prescribe, and promulgate rules and regulations with regard to the presentation and proof of claim for refunds and credits as he or she may deem advisable.
(Prior Code, § 615.140) (Ord. 297 §§1—2, 2-1-00)