New Franklin Tax Levy ordinance (§ 615.030)
Chapter 615: Cigarettes
In short: Cigarette dealers and wholesalers pay the city an occupation tax of $3.00 per thousand cigarettes sold or offered for sale.
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 three dollars ($3.00) per thousand for all cigarettes sold or offered or displayed for sale. This tax shall be paid but once, as provided for in Section 615.040 and only by the dealer selling cigarettes or displaying 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.