Columbia License tax—Imposed ordinance (§ 26-52)

Every dealer or wholesaler engaged in selling cigarettes or offering or displaying cigarettes for sale within the city shall pay an occupation license tax at the rate of ten cents ($0.10) per package for all cigarettes sold, offered or displayed for sale. The intent of this article is to levy an occupation license tax pursuant to Section 166 of the City Charter and Section 94.110 of the Revised Statutes of Missouri.