[R.O. 2007 § 615.010; CC 1979 § 14-58; Ord. No. 622 § 1, 10-23-1980; Ord. No. 2582 § 1, 11-14-1996]
For the purposes of this Chapter,
the following words and phrases shall have the meanings respectively
ascribed to them by this Section:
An item manufactured of tobacco or any substitute therefor,
wrapped in paper or any substitute therefor, weighing not to exceed
three (3) pounds per one thousand (1,000) cigarettes and which is
commonly classified, labeled or advertised as a cigarette.
The tax imposed by the City under this Chapter upon the business
and for the privilege of selling cigarettes at retail in the City.
A container of any type composition in which is normally
contained twenty (20) individual cigarettes, except as in special
instances when the number may be more or less than twenty (20).
Any person who sells to a consumer or to any person for any
purpose other than resale.
In this instance is defined to be and declared to include
sales, barters, exchanges and every other manner, method and form
of transferring the ownership of personal property from one (1) person
to another. "Sale" also means the possession of cigarettes or tobacco
products by any person other than a manufacturer, wholesaler or retailer
and shall be prima facie evidence of possession for consumption.
Cigarettes, cigarette papers, clove cigarettes, cigars, smokeless
tobacco, smoking tobacco, or other form of tobacco products or products
made with tobacco substitute containing nicotine.
Any mechanical electric or electronic self-service device
which, upon insertion of money, tokens or any other form of payment,
dispenses tobacco products, alternative nicotine products, or vapor
products.
Any person, firm or corporation organized and existing, or
doing business, primarily to sell cigarettes or tobacco products to,
and render service to, retailers in the territory the person, firm
or corporation chooses to serve; that purchases cigarettes or tobacco
products directly from the manufacturer; that carries at all times
at his/her or its principal place of business a representative stock
of cigarettes or tobacco products for sale; and that comes into the
possession of cigarettes or tobacco products for the purpose of selling
them to retailers or to persons outside or within the State who might
resell or retail the cigarettes or tobacco products to consumers.
This shall include any manufacturer, jobber, broker, agent or other
person, whether or not enumerated in this Chapter, who so sells or
so distributes cigarettes or tobacco products.
[R.O. 2007 § 615.015; Ord. No. 3359 § 6, 12-14-2000]
The provisions of Article I of Chapter 605 of the City Code shall apply to this Chapter and any license issued hereunder, including, but not limited to, the provisions which address suspension, revocation, denial, or renewal of licenses and delinquent or late penalty fees. However, the specific provisions of this Chapter shall control and take precedence over any provision of Article I of Chapter 605 to the contrary. Any provision of this Chapter which addresses the same topic as Article I of Chapter 605 but which is not in conflict with the provisions of Article I of Chapter 605 shall be read in conjunction with and as an alternative to the provisions of Article I of Chapter 605.
[R.O. 2007 § 615.020; CC 1979 § 14-59; Ord. No. 622 § 2, 10-23-1980; Ord. No. 642 § 1, 2-12-1981; Ord. No. 1547 §§ 1 — 2, 8-10-1989]
Every retail dealer or other person
engaged in selling cigarettes or offering, delivering or displaying
the same for retail sale within the City shall pay an occupation license
tax at the rate of two dollars fifty cents ($2.50) per thousand (1,000)
for each and all cigarettes sold, offered, delivered or displayed
for sale within the City. It is the intention of the Board of Aldermen
that the tax imposed by this Section shall remain in full force and
effect without expiration.
[R.O. 2007 § 615.030; CC 1979 § 14-60; Ord. No. 622 § 3, 10-23-1980; Ord. No. 2582 § 2, 11-14-1996]
It shall be unlawful for any person
to sell and dispense through a vending machine any cigarettes upon
which the tax has not been paid. It shall be unlawful for any person,
through a vending machine or otherwise, to remove the container of
cigarettes, in whole or in part, or mutilate the same, before the
tax thereon has been paid.
[R.O. 2007 § 615.040; CC 1979 § 14-61; Ord. No. 622 § 4, 10-23-1980; Ord. No. 2582 § 3, 11-14-1996]
It shall be the duty of every retailer or wholesaler, as defined in Section 610.010, selling, offering or displaying for sale any package of cigarettes, to remit the monthly cigarette tax reporting form and full payment by the 15th day of each following month. The canceled check, accompanied by the monthly cigarette tax reporting form, shall be proof of payment.
[R.O. 2007 § 615.050; CC 1979 § 14-63; Ord. No. 622 § 6, 10-23-1980; Ord. No. 2582 § 5, 11-14-1996]
It shall be unlawful for any person
in the City to sell, offer for sale or display for sale at retail
any cigarettes upon which the tax has not been paid under the provisions
of this Chapter.
[R.O. 2007 §§ 615.060, 615.080;
CC 1979 §§ 14-64, 14-66; Ord. No. 622 §§ 7, 9, 10-23-1980; Ord. No. 2582 §§ 6, 8, 11-14-1996]
A.
At the time of delivering cigarettes to
any retail dealer, each wholesale dealer in the City shall make a
true duplicate invoice showing the date of delivery, the amount and
value of each shipment of cigarettes delivered and the name of the
retail dealer to whom delivery is made, and shall retain the same
for a period of three (3) years, subject to the use and inspection
of the City Administrator or his/her duly authorized representatives.
B.
Each wholesale and retail dealer in the
City shall procure and retain invoices showing the amount and value
of each shipment of cigarettes received by him/her, the date thereof
and the name of the shipper, and shall retain the same for a period
of three (3) years, subject to the use and inspection of the City
Administrator or his/her duly authorized representatives.
[R.O. 2007 § 615.090; CC 1979 § 14-67; Ord. No. 622 § 10, 10-23-1980; Ord. No. 2582 § 9, 11-14-1996]
The City Administrator or his/her
duly authorized representatives are hereby authorized to examine the
books, papers, invoices and other records and stock of cigarettes
in and upon any premises where the same are placed, stored and sold,
and the equipment of any such wholesale or retail dealer pertaining
to the sale and delivery of cigarettes taxable under this Chapter.
To verify the accuracy of the tax imposed and assessed by this Chapter,
each such person is hereby directed and required to give to the City
Administrator, or his/her duly authorized representatives, the means,
facilities and opportunity for such examinations as are herein provided
for and required.
[R.O. 2007 § 615.100; CC 1979 § 14-68; Ord. No. 622 § 11, 10-23-1980; Ord. No. 2582 § 10, 11-14-1996]
Whenever any cigarettes upon which the tax has been paid as provided in Section 610.020 have been sold and shipped by him/her into another City or State for sale or use there, or have become unfit for use and consumption or unsalable, or have been destroyed, the retail dealer shall be entitled to a refund of the actual amount of tax paid by him/her with respect to such cigarettes. If the City Administrator is satisfied that any retail dealer is entitled to a refund, he/she shall issue to such retail dealer a refund or a credit against future cigarette taxes. The City Administrator is hereby authorized to adopt, prescribe and promulgate such rules and regulations with regard to the presentation and proof of claim for refunds as he/she may deem advisable.
[R.O. 2007 § 615.110; CC 1979 § 14-69; Ord. No. 622 § 12, 10-23-1980; Ord. No. 659 § 1, 5-14-1981; Ord. No. 2582 § 11, 11-14-1996]
All cigarettes upon which taxes are
imposed by this Chapter and have not been paid to the City, which
shall be found in the possession, custody or control of any person
for the purpose of being consumed, sold or transported into, within
or through the City, for the purpose of evading or violating the provisions
of this Chapter, or with intent to avoid payment of the tax imposed
hereunder, and any motor vehicle, truck or other conveyance whatsoever
used in the transportation of such cigarettes, and all paraphernalia,
equipment or other tangible personal property incident to the use
of such purposes, found in the place, building, vehicle or vehicles
where the cigarettes are found, may be seized by the City Administrator
or his/her duly authorized representative, and the same shall be,
from the time of the seizure, forfeited to the City, and a proper
proceeding filed in a court of competent jurisdiction in the County
of seizure, to maintain the seizure and prosecute the forfeiture as
provided in Section 149.055, RSMo.
[R.O. 2007 § 615.120; CC 1979 § 14-71; Ord. No. 622 § 14, 10-23-1980; Ord. No. 2582 § 13, 11-14-1996]
[R.O. 2007 § 615.130; CC 1979 § 14-72; Ord. No. 622 § 15, 10-23-1980]
All the revenue accruing to the City
under the provisions of this Chapter shall be credited to the General
Fund.
