(a) When used in this section, the following words, terms and phrases and any variations thereof required by the context, shall be the meaning ascribed to them in this section, except when the context indicates a different meaning:
(1) "Cigarettes" means any roll for smoking made wholly or in part of tobacco, irrespective of size or shape and whether or not such tobacco is flavored, adulterated or mixed with any other ingredient, the wrapper or cover of which is made of paper or any other substance or material except tobacco.
(2) "Person" means and includes any individual, firm, association, company, partnership, corporation, joint stock company, club, agency, syndicate, Municipal corporation or other political subdivision of this City, trust receiver, trustee, fiduciary and conservator.
(3) "Wholesaler" includes any person who:
A. Purchases cigarettes directly from the manufacturer; or
B. Purchases cigarettes from any other person who purchases from the manufacturer and who acquires such cigarettes solely for the purpose of bona fide resale to retail dealers or to other persons for the purposes of resale only; or
C. Service retail outlets by the maintenance of an established place of business for the purpose of cigarettes, including, but not limited to, the maintenance of warehousing facilities for the storage and distribution of cigarettes.
Nothing contained herein shall prevent a person from qualifying in different capacities as both a "wholesaler" and "retailer" under the applicable provisions of this article.
(4) "Clerk" means the City Clerk and where the meaning of the context requires, all deputies and employees duly authorized by him.
(5) "Sale and wholesale" means and includes any bona fide transfer of title to cigarettes for a valuable consideration, made in the ordinary course of trade or in the usual conduct of the wholesaler's business to a retailer for the purpose of resale.
(b) After the effective date of this section, no person shall engage in, or conduct the business of purchasing, selling, consigning or distributing tobacco, as defined herein, in the City without having first obtained the appropriate license for that purpose as prescribed by this article. The annual license fee as a wholesale dealer to sell tobacco as defined herein shall be divided into three classes as follows:
(1) Class A: all dealers who sell up to 750,000 packages of cigarettes, $50.00;
(2) Class B: all dealers who sell from 750 packages of cigarettes to 1,500,000 packages, $100.00;
(3) Class C: all dealers who sell more than 1,500,000 packages of cigarettes, $175.00. (7-1-68)