What is the responsibility of a local dealer in cigarettes?
Under Section 32-193 of the Code of the City of Roanoke, every local dealer and every agent appointed is required to purchase stamps from the City Treasurer and to affix the stamps to each package of cigarettes prior to delivering or furnishing such cigarettes to any seller. If a seller discovers cigarettes without the tax stamps, the seller should immediately return the cigarettes to the dealer who is required to affix the proper amount of tax stamps or replace the packages with others that are properly stamped.

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1. What happens if a retailer sells cigarettes without tax stamps?
2. What if I didn't know about the city's Cigarette Tax?
3. What if a retailer buys cigarettes and discovers that they do not have tax stamps?
4. What is the responsibility of a local dealer in cigarettes?
5. What is the responsibility of a seller?
6. What is the Cigarette Tax revenue used for?
7. How long should a seller or dealer keep records?
8. What happens to the untaxed cigarettes that are seized? And, can they be returned to the retailer?
9. Can loose cigarettes be sold outside of a pack?
10. Are tobacco products called "Little Cigars" considered to be a cigarette or a cigar and therefore not taxed?