Fulton Occupation tax levy on sale of cigarettes ordinance (§ 22-62)

Every dealer or wholesaler, as defined in section 22-61, 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 $2.00 per 1,000 for all cigarettes sold or offered or displayed for sale. This tax shall be paid but once, as provided for in section 22-63, and only by the dealer selling cigarettes or displaying or offering them for sale. This is the one and only

license or other tax that cigarette dealers or wholesalers shall pay. The intent and meaning of this article is that the same shall levy an occupation tax based upon and pursuant to the methods provided for by RSMo, 1959, Section 92.040, and pursuant to the powers therein granted and the powers contained in this Code.