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<br />" (d) 'City Collector' shall mean the City Collector <br />of the City of Redwood City. <br /> <br />" (e) 'Distributor' shall mean a person who, having <br />title to cigarettes, transports them, or causes <br />or allows them to be transported, to a retail <br />outlet in the City. 'Distributor' shall include <br />persons who, having title to cigarettes, trans- <br />ports them, or causes them to be transported, <br />to a retail outlet of that same person. <br /> <br />" (f) 'Distribute' or 'distributing' shall mean the <br />act, by a distributor, of transporting cigarettes <br />to which he has title, or causing or allowing <br />such cigarettes to be transported, to a retail <br />outlet in the City. <br /> <br />" (g) 'Untaxed cigarette' shall mean any cigarette <br />which has not yet been distributed in such <br />manner as to result in a tax liability under <br />this article. <br /> <br />" (h) 'Retail outlet' shall mean any place or premises <br />in the City (including, without limiting the <br />generality of the foregoing, every kind of store, <br />business establishment, and club in the City) <br />where cigarettes are transferred to the possession <br />of the ultimate consumer thereof, irrespective <br />of how such transfer is consummated, whether <br />through a natural person, by means of a vending <br />machine or other mechanical device, or otherwise. <br /> <br />" (i) 'Ultimate consumer' shall include any person who <br />acquires possession of cigarettes for his own <br />use or consumption. <br /> <br />"(j) 'Use or consumption' shall include the exercise <br />of any right or power over cigarettes incident <br />to the ownership thereof, other than the sale <br />of the cigarettes or the receiving, handling, <br />or holding thereof for the purpose of sale. <br /> <br />"Division 2. Administration. <br /> <br />An excise tax, at the rate of one mill <br /> <br />"Section 32.35 <br /> <br />($0.001) per cigarette, is hereby imposed upon the privilege <br />of distributing cigarettes to retail outlets in the City. <br />Any cigarette with respect to which a tax has once been <br /> <br />imposed under this article shall not be subject, upon a <br /> <br />subsequent distribution, to the tax imposed by this article. <br /> <br />"Section 32.36 <br /> <br />Unless exempted by section 32.37, it <br /> <br />shall be unlawful knowingly to sell, transfer, distribute <br /> <br />-2- <br />