[Ord. No. 673 §1; Ord. No. 883 §1]
Every person, firm or corporation who shall engage in the business
of selling or supplying cigarettes to any retailer of cigarettes within
the City shall procure a license therefor and at the time such license
is issued shall pay an occupation tax at the rate of two dollars ($2.00)
per thousand for any and all cigarettes sold or delivered to any such
retailer. The intent and meaning of this Chapter is that the same
shall levy an occupation tax based upon and pursuant to the method
provided for by Chapter 94 RSMo., and pursuant to the power therein
granted, the health and welfare powers of the City, and the powers
further granted under the Constitution and Laws of Missouri to Constitutional
Charter Cities. Said tax shall be paid and the stamps hereinafter
provided for shall be affixed by the wholesaler or any other persons
who shall sell or deliver cigarettes to any retailer of cigarettes
within the City of Palmyra, or for the purpose of sale within the
City of Palmyra.
[Ord. No. 673 §8]
No retailer shall, after November 1, 1968, sell any cigarettes
within the City of Palmyra, unless the package containing the same,
or from which they are sold, shall bear the tax stamp or stamps or
tax meter stamp or stamps as provided herein.
[Ord. No. 673 §9]
Any person, firm or corporation violating any provision of this
Chapter shall be guilty of a misdemeanor, and shall be fined not less
than twenty-five dollars ($25.00), and not more than one hundred fifty
dollars ($150.00).
[Ord. No. 958-93-07 §1, 8-19-1993]
In lieu of the purchase from the City Clerk of tax stamps and
the use of tax meter stamps, payment of the tax to the City under
the terms of this Chapter may be made as provided in this Section.
Such alternate payment of the tax provided in this Chapter may be
made on a monthly basis with payments due the City under the terms
of this Chapter to be computed monthly as of the last business day
of each month for the preceding month, and shall be paid on or before
the fifteenth (15th) calendar day from each said computation date
at the office of the City Clerk. The City Clerk's office shall be
furnished a statement with each payment certified as correct by the
licensee, in a form acceptable by the City, reflecting the total amount
of any and all cigarettes sold or delivered to any such retailer for
the month covered by the payment. No acceptance of any payments shall
be construed as a release or as an accord and satisfaction of any
claim the City may have for further or additional sums payable under
this Chapter or for the performance of any other obligation hereunder.
Failure to pay any payment required hereunder shall result in revocation
of the license granted, and reinstatement thereof may be had only
upon resolution by the City Council, and payment of the delinquent
amount plus any interest or penalties as may be required by the resolution.
The licensee shall not be relieved of its obligation to comply promptly
with any of the provisions of this Chapter by any failure of the City
to enforce prompt compliance. The licensee shall allow the City to
audit all of its accounting and financial records regarding the sale
or delivery of cigarettes to any retailer within the City, upon reasonable
notice.