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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 re.ale0 (h) Stamp° The word "stamp" shall mean the small gummed piece of paper or decalcomania to be sold hy the city treasurer and ~o be affixed by an a~eut to every package of tobacco products, but it shall also denote any insignia or symbol printed by a meter machine upon any such package under the authorization of the director of finance. (i) Tobacco product° The words "tobacco product" shall mean and include cigars, 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 sot tobacco in any such product is flavored, adulterated or mixed with any other ingredient. Section 8-?9° 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 ~s 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 cent for each ten cents, or frac- tional par~ thereof, of the retail price at which any such tobacco product is sold, exclusive only o£ this tax° Section S-SO. 1L~te 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 hy the city upon each and every sale of cigarettes a tax, the amoun~ whereof, to be paid hy the seller in the manner hereinafter prescribed, shall be one cent for each ten cigarettes, or £ractional number thereof. Section 8-81. Preparation and sale of stamps by city and duties and po~rs o£ director of finance and city treasurer in connection therewith° The tax imposed by sections 8-79 and 8-80 of this Code shall be paid by every dealer or other agent by affixing a stamp, or causing a s~amp 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 shall have the right to buy and affix such stamps as an agent, and the director of finance may appoint, in addition to 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 he 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 ~he office of the city treasurer s~amps of such denominations and quantities as may be necessary Eot the payment o~ the ~ax 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 ~o cover the cos~ which will be incurred by such dealer or agen~ in affixing the stamps to packages of tobacco products. The director of finance may from time to time and as often as he deems -2-