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in the business of selling tobacco products who transfers title or in whose place of business title to any of such products is transferred within the corporate limits of the city for any purpose other than resale, (h) Stamp° The word "stamp" shall mean the small gummed piece of paper or decalcomania to be sold by the city treasurer and to be affixed by an a~ent to every package of tobacco products, but it shall also denote any insignia or symbol printed by a me,er machine upon any such package under the authorization of the director of finance. (i) Tobacco product. The words "tobacco product" shall mean and include clgars~ stogies, tobies, cigarettes, smoking tobacco, chewing tobacco, snuff, and any other product of the tobacco plant~ prepared by drying and manufacturing pro- cesses, and used by human beings either for smoking, or for chewin~, or as snuff, irrespective of whether or not tobacco in any such product is flavored, adulterated or mixed with any other Ingredient. Section 8-79, Rate and amount of tax on sale of tobacco products, other than cigarettes. In addition to all other taxes of every kind now imposed by law, there is hereby levied and imposed by the city upon each and every sale of any tobacco pro- duct, other than cigarettes, a tax~ the amount whereof, to be paid by the seller in the manner hereinafter prescribed, shall be one cen~ for each ten cents, or frac- tional par~ thereof, of the retail price at which any such tobacco product is sold, exclusive only of this tax° Section 8-80. Rate and amount of tax on sale of cigarettes° In addition to all other taxes of every kind now imposed by law~ there is hereby levied and imposed by the city upon each and every sale of cigarettes a tax, the amount whereof, to be paid by the seller in the manner hereinafter prescribed, shall be one cent for each ten cigarettes~ or fractional number thereof. Section 8-81. Preparation and sale of sr~amps by city and duties and powers of director of finance and city treasurer in connection therewith~ The tax imposed by sections 8-?9 and 8-S0 of this Code shall be paid by every dealer er other agent by affixing a stamp, or causing a stamp to be affixed, to each and every package of tobacco products in the manner and at the time hereinafter stated. Every dealer in the city sh~ll have the right to buy and affix such stamps as an agent, and the director of finance may appoint, in addition ~o dealers, such other persons as agents for the purpose of buying and affixing stamps as he may deem necessary; provided, however, that a seller shall not be entitled to be appointed as an agent. Every agent shall at all times have the right to appoint a person in his employ to affix the stamps to any tobacco products under the agent's control. For the purpose of making such stamps available for use by dealers and other agents, the director of finance shall prescribe, prepare, furnish and sell through the office of the city treasurer s~amps of such denominations and quantities as may be necessary for the payment of the tax imposed by sections 8-79 and 8-80° In the sale of such stamps to a dealer or other agent, the city treasurer shall allow a discount of ten per centum of the denominational or face value thereof to cover the cos~ which will be incurred by such dealer or a~ent in affixing the ~tamps to packages of tobacco products. The directcr of finance may fr~m time ~o time and as often as he deems -2-