66.340. The county council or other legislative authority of any first class county having a population of over six hundred thousand inhabitants is hereby authorized to impose a tax on the sale of cigarettes made of tobacco or any substitute for tobacco not to exceed two and one-half mills per cigarette sold in such county.
(L. 1967 1st Ex. Sess. p. 872 § 1, A.L. 1991 S.B. 34)(1971) The revenue from the cigarette tax authorized by this section is to be allocated among the unincorporated and the incorporated area of the county on the basis of decennial census population figures and not on the basis of population figures shown by special municipal census taken pursuant to section 71.160, RSMo. City of Bridgeton v. Gilstrap (Mo.), 463 S.W.2d 908.
Missouri General Assembly