Fulton Definitions ordinance (§ 22-61)

When used in this article the following words shall have the meanings respectively ascribed to them:

Cigarette means a roll of tobacco or any substitute thereof wrapped in paper and used for smoking.

Consumer means a person who comes into possession of tobacco for the purpose of consuming it, giving it away or disposing of it in any way.

Dealer means any person dealing directly with the manufacturer of cigarettes in their purchase and in the business of selling cigarettes as a first seller doing any business in the city.

First seller means and includes all persons who make the initial or first sale or distribution of cigarettes within the city.

Occupation license tax means the tax imposed by the city under this article upon the business and for the privilege of selling cigarettes at retail in the city.

Package means the individual package, box or other container from which sales of cigarettes are normally made or intended to be made.

Person means any individual, partnership, society, association, joint stock company, corporation, estate, receiver, trustee, assignee, referee or other person acting in a fiduciary or representative capacity, whether appointed by a court or otherwise, or any combination of individuals.

Retailer includes persons other than a dealer or wholesaler as defined in this section, who is engaged in the business of selling cigarettes at retail, who shall sell or offer for sale cigarettes, irrespective of quantity, number of sales, giving the same away or exposing the same where it may be taken, or purchased, or otherwise acquired.

Sale means any transfer of title or possession or both, exchange or barter, conditional or otherwise, in any manner or by any means whatsoever, for a consideration, or any agreement therefor.

Vending machine operator includes all persons engaged in the distribution or sale of cigarettes by means of coin-operated vending machines.

Wholesaler includes persons whose principal business is that of a wholesale jobber and who is known to the trade as such, who sells cigarettes for only the purpose of resale or giving them away, or exposing the same where they may be taken or purchased or otherwise acquired by the retailer.