§ 35.135 REDEMPTION OF TRADING STAMPS.
   Persons who engage in the business of transferring personal property upon the redemption of trading stamps are retailers hereunder and shall collect and pay the tax imposed by this subchapter on the basis of the retail value of the property transferred upon redemption of the stamps.
(Prior Code, § 35.090) (Ord. 86-4, passed 7-28-1986) Penalty, see § 35.999