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WHK:yc:6/20/66 8/22/66 ORDINANCE --------- N O. I~'" AN ORDINANCE ADDING ARTICLE III TO CHAPTER 32 OF THE CODE OF THE CITY OF REDWOOD CITY RELATING TO THE IMPOSITION OF A TAX UPON THE PRIVILEGE OF DISTRIBUTING CIGARETTES IN THE CITY OF REDWOOD CITY, ESTABLISHING THE RATE OF SAID TAX AND PROVIDING FOR THE COLLECTION AND ENFORCEMENT OF SAID TAX THE COUNCIL OF REDWOOD CITY DOES ORDAIN AS FOLLOWS: SECTION 1. Article III is hereby added to Chapter 32 of the Code of the City of Redwood City commencing with section 32.30, to read as follows: "ARTICLE III "CIGARETTE TAX "Division 1. General. "section 32.30 This article may be cited as the Cigarette Tax Ordinance of the City of Redwood City. It is the purpose of this article to "Section 32.31 impose a tax on the privilege of distributing cigarettes in the City of Redwood City for the purpose of raising revenues for the General Fund of the City. "section 32.32 For the purposes of this article, the following words and phrases shall have the meanings respectively ascribed to them in this section: " (a) · Cigarette' shall mean any roll for smoking, made wholly or in part of tobacco, irrespective of size or shape and irrespective of whether the tobacco is flavored, adulterated, or mixed with any other ingredient, where such roll has a wrapper or cover made of paper or any other material, except where such wrapper is wholly or in the greater part made of tobacco and such roll weighs over three pounds per thousand. II (b) · Person' shall mean any domestic or foreign corporation, firm, association, syndicate, joint-stock company, partnership of any kind, joint venture, club, Massachusetts business or common law trust, society, or individual. "(c) 'City' shall mean the City of Redwood City.