Boonville Refunds ordinance (§ 10-37)

Whenever any cigarettes upon which stamps have been placed by a retail dealer have been sold and shipped by him into another city or state for sale or use there, or have become unfit for use and consumption or unsalable, or have been destroyed, the retail dealer shall be entitled to a refund of the actual amount of tax paid by him with respect to such cigarettes. If the city clerk is satisfied that any retail dealer is entitled to a refund, he shall issue to such retail dealer stamps of sufficient value to cover the refund. The city clerk is hereby authorized to adopt, prescribe and promulgate such rules and regulations with regard to the presentation and proof of claim for refunds as he may deem advisable.