Agenda 06/20/2003 - Laserfiche WebLink

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Co) such stamps to the commissioner of the revenue and furnishing the commissioner of the revenue with an affidavit showing, to his or her satisfaction, that such stamps were acquired by such person and have not in any manner been used and the reason for requesting such refund. Tn the case of any authorized stamp meter machine, should any imprints of such machine theretofore paid for not be used, such person shall, upon furnishing the commissioner of the revenue with a similar affidavit, be entitled to a refund of the denominational or face amount thereof, less five percent (5%) of such imprints of such machine not so used. All refunds for unused and mutilated stamps and for nonuse of imprints of stamps by stamp meter machines provided for under this section are hereby authorized to be made on vouchers approved by the commissioner of the revenue and presented to the treasurer, and, when made, the same shall be charged against the sums collected for the sale of such stamps and the use of such imprints. Sec. 21-110. Seizure and sale of unstamped cigarettes. Whenever the commissioner of the revenue shall discover any cigarettes which are subject to the tax imposed by this article and upon which the tax has not been paid or upon which stamps have not been affixed or evidence of such tax shown thereon by the printed markings of an authorized stamp meter machine, as in this article required, the commissioner of the revenue, his/her employees or agents, are hereby authorized and empowered to forthwith seize and take possession of such cigarettes, which shall thereupon be deemed to be forfeited to the city, and the commissioner of the revenue may, within a reasonable time thereafter, after written notice posted at the front door of the city hall of the city, at least five days before the date of sale, sell or cause to be sold such forfeited cigarettes at the time and place designated in such notice. Such seizure and sale shall not be deemed to relieve any person from any penalty provided for the violation of the provisions of this article. All monies collected under the provisions of this section shall be paid to the city treasurer and treated as other taxes collected under this article. The commissioner of the revenue is also empowered to confiscate and destroy any counterfeit stamps or counterfeit impression devices. Sec. 21-111. Dealers' and sellers' records. It shall be the duty of every local dealer and seller to maintain and keep, for a period of two years, such records of cigarettes sold and delivered by them as may be required by the commissioner of the revenue and to make all such records available for examination by the commissioner of the revenue, his/her employees or agents upon demand at any and all reasonable times.