Fayette Tax Levy ordinance (§ 610.030)
Chapter 610: Cigarette Tax
In short: Cigarette dealers and wholesalers pay a city occupation tax of $1.00 per thousand cigarettes sold or offered for sale, paid once by the dealer selling them.
Our plain-English summary, not the official text or legal advice. The ordinance below is what counts.
Every dealer or wholesaler engaged in the business of selling cigarettes or offering or displaying the same for sale within the City shall pay an occupation tax at the rate of one dollar ($1.00) per thousand for all cigarettes sold or offered or displayed for sale. This tax shall be paid but once, as provided for in Section 610.050, and only by the dealer selling cigarettes or displaying or offering them for sale.
Official source: City of Fayette official Code of Ordinances (online), § 610.030
Last checked October 30, 2026. The city's official copy controls; this page is a reading copy, not legal advice.