New Franklin Payment of Tax Required ordinance (§ 615.020)
Chapter 615: Cigarettes
This tax shall be paid by the dealer or wholesaler, as defined in Section 615.010, selling cigarettes or offering them for sale.
Official source: New Franklin City Code, page 44 of the city's PDF
Last checked October 30, 2026. The city's official copy controls; this page is a reading copy, not legal advice.