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ORDINANCE NO. 4_5�1
AN ORDINANCE TO REMOVE TAX STAMPS FROM CIGARETTES AS TAX AND
TO RETAIN THE SAID TAX THEREON FOR CIGARETTES SOLD IN THE CITY OF
FAIRHOPE, ALABAMA AND ITS POLICE JURISDICTION AND FOR ANY WHOLESALER,
DISTRIBUTOR, JOBBER OR RETAILER TO ALLOW THE CITY OF FAIRHOPE, ALA-
BAMA TO HAVE ACCESS TO THEIR BOOKS AT ALL REASONABLE TIMES AND
PLACES FOR INVESTIGATION OF THE TAXES PAID.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF FAIRHOPE,
ALABAMA, AS FOLLOWS:
Section 1 - That the tax stamps attached to the cigarettes
sold within the City Limits of Fairhope, and its police jurisdiction
be, and the same are hereby removed.
Section 2 - That in lieu of tax stamps on cigarettes, each
wholesaler, distributor and jobber shall file with the City Clerk
a statement within /0 days after the end of each month showing
all sales and the tax to be paid to the City of Fairhope.
Section 3 - That the City of Fairhope shall have the right to
inspect the books of all wholesalers, jobbers, distributors and
retailers at any reasonable hour of the business day upon due and
reasonable notice thereof to such distributor, wholesaler, jobber
or retailer as regards to the payment of tax on each package of
cigarettes sold as hereinabove set out.
Section 4 - That the tax now being paid be, and the same shall
remain as on the original ordinance.
Section 5 - That if any part or parts of this Ordinance shall
abe found unconstitutional by any court of competent jurisdiction,
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>,the remaining part shall remain in full force and effect.
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Section 6 That all ordinances in conflict herewith be, and the
same are hereby repealed.
7 - This Ordinance shall take effect upon its due
adoption and publication, as required by law.
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ADOPTED THIS THE DAY OF 1980.