In this subtitle, the following terms have the meanings indicated. “Cigar” means any cigar, cheroot, stogie, cigarillo, or other roll of tobacco that is wrapped in leaf tobacco or in any other substance that contains tobacco. “Cigar” does not include a cigarette. “Cigarette” has the meaning stated in § 12-101(b) of the State Tax-General Article. “Dealer” means any person who engages in the retail sale of tobacco products subject to this subtitle. “Dealer” includes:any distributor engaged in casual retail sales of tobacco products; any operator of a vending machine from which tobacco products are sold; and individual outlets in the City of multiple-outlet retail chain stores. “Director” means the Director of Finance or a designee of the Director of Finance. “Distributor” means:any person who supplies tobacco products to a dealer; any person who supplies vending machines with tobacco products; and any multiple-outlet retail chain store that supplies tobacco products to its individual outlets. “Pipe tobacco” means any tobacco that, because of its appearance, type, packaging, or labeling, is suitable or intended to be smoked in a pipe. “Smokeless tobacco” means any chewing tobacco, spit tobacco, snuff, or other finely cut, ground, powdered, or leaf tobacco that is:intended to be placed in the oral cavity or nasal passage; or otherwise not intended to be smoked. “Supply” means to provide, furnish, deliver, distribute, or transmit. For purposes of this subtitle, the act of supplying tobacco products to a dealer operating in the City is completed, and tax liability accrues, on receipt of the products by the dealer in the City. “Tobacco product” means any:cigar; pipe tobacco; or smokeless tobacco. “Tobacco product” does not include a cigarette. City Code, 1976/83, art. 28, §92 Ord. 99-388 Ord. 22-124