(A) Definitions. For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
CIGARETTES. 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.
PERSON. Any individual firm, association, company, partnership, corporation, joint stock company, club, agency, syndicate, municipal corporation or other political subdivision of this state, trust, receiver, trustee, fiduciary and conservator.
SALE AT WHOLESALE. 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.
WHOLESALER.
(a) Includes any person who:
1. Purchases cigarettes directly from the manufacturer;
2. 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
3. Services retail outlets by the maintenance of an established place of business for the purchase of cigarettes, including, but not limited to, the maintenance of warehousing facilities for the storage and distribution of cigarettes.
(b) Nothing contained herein shall prevent a person from qualifying in different capacities as both a WHOLESALER and retailer under the applicable provisions of this section.
(B) Fees. The annual license fee to sell, as a wholesale dealer, 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, $25;
(2) Class B. All dealers who sell from 750,000 packages of cigarettes to 1,500,000 packages, $50; and
(3) Class C. All dealers who sell more than 1,500,000 packages of cigarettes, $75.
(1986 Code, § 741.19)