[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:
CIGARETTE
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.
OCCUPATIONAL LICENSE TAX
The tax imposed by the City under this Chapter upon the business and for the privilege of selling cigarettes at retail in the City.
PACKAGE OF CIGARETTES
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).
RETAILER
Any person who sells to a consumer or to any person for any purpose other than resale.
SALE
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.
TOBACCO PRODUCTS
Cigarettes, cigarette papers, clove cigarettes, cigars, smokeless tobacco, smoking tobacco, or other form of tobacco products or products made with tobacco substitute containing nicotine.
VENDING MACHINE
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.
WHOLESALER
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.
C. 
All wholesale and retail dealers within the City shall maintain and keep for a period of three (3) years such records of cigarettes received, sold or delivered within the City, other than invoices mentioned in Section 610.060, as may be required by the City Administrator.
[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]
A. 
The City Administrator is hereby authorized and empowered to prescribe, adopt, promulgate and enforce rules and regulations relating to:
1. 
The payment and collection of cigarette tax required by this Chapter; and
2. 
The delegation of his/her powers to a deputy or other employee of his/her office.
[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.