Columbia Same—Payment of tax ordinance (§ 26-53)

(a) The tax provided for by section 26-52 shall be paid by the dealer or wholesaler to the business services administrator by the 15th day of the month for the tax due for the preceding month. The canceled check, accompanied by the monthly cigarette tax reporting form, shall be proof of payment. This is the only occupation license tax that cigarette dealers or wholesalers shall pay to the city. No person shall sell or offer or display for sale at retail any cigarettes unless the cigarette tax has been paid.

(b) Every dealer or wholesaler shall generate a monthly cigarette sales report detailing the invoice number, customer name, daily purchases and returns of cigarette sales by customer within the city.