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<br />or give away untaxed cigarettes in the City. It shall be <br />presumed that all cigarettes distributed in the City are <br />untaxed cigarettes unless the contrary is established. <br />"Section 32.37 The tax imposed by this article shall <br />not apply to donations of cigarettes as samples in packets <br />of five or less. <br />"Section 32.38 Within 30 days after the operative <br />date of this article, within 30 days after commencing <br />business, or within 30 days after a change in ownership of <br />a business registered under this article, whichever is <br />later, each distributor of cigarettes shall register with <br />the City Collector on a form provided by him. <br />"Section 32.39 (a) Every distributor shall keep a <br />complete and accurate record of all cigarettes distributed <br />by him in the City. Such records shall, with respect to <br />each separate distribution, include a written statement <br />containing the name and address of the retail outlet to <br />which distribution is made, the name of the persons who own <br />or operate such retail outlet and to whom title or possession <br />of the distributed cigarettes is transferred, the date of <br />delivery, the quantity of cigarettes, the amount of tax <br />imposed under this article, and such other information as <br />the City Collector may reasonably require. All statements <br />and records required by this section shall be in a form <br />satisfactory to the City Collector. They shall be preserved <br />for a period of three years and shall be offered for in- <br />spection at any time upon oral or written demand by the <br />City Collector or his authorized representative. <br />"(b) The City Collector is hereby authorized and <br />directed to offset and deduct from the total amount of tax <br /> <br />-3- <br />