[R.O. 2011 §81.010; Ord. No. 1951 §1(81.010), 2-16-1999]
When used in this Chapter, the following words shall have meaning
as herein indicated.
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.
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 individual, corporation, firm, partnership, incorporated
or unincorporated association, or any other legal or commercial entity.
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.
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 Chapter 149, RSMo., who so sells
or so distributes cigarettes or tobacco products.
[R.O. 2011 §81.020; Ord. No. 1951 §1(81.020), 2-16-1999]
Every person engaged in the retail business of selling cigarettes
or offering or displaying them for sale within the City shall procure
a license therefore for each place of business that he/she desires
to have for sale of cigarettes in the City, and at the time such license
is issued, shall pay to the City Collector the sum of ten dollars
($10.00) as a registration fee for each such place of business, and
every wholesale dealer engaged in selling cigarettes to retail dealers
within the corporate limits of the City of Savannah shall pay an occupation
tax to the rate of six dollars ($6.00) per thousand (1,000) for each
and all cigarettes so sold or offered or displayed for sale. 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 Section
94.270, RSMo., and pursuant to the powers therein granted and the
powers further granted under the Statutes of Missouri to Cities of
the Fourth Class. Said tax shall be paid and the stamps hereinafter
provided for shall be affixed by the individual or firm wholesaling
such cigarettes or displaying or offering the same for sale, and when
the same shall have come to rest in this City, and before being offered
for sale by any retail dealer in this City.
[R.O. 2011 §81.030; Ord. No. 1951 §1(81.030), 2-16-1999]
A.
The occupation
license tax provided for by this Section shall be paid by purchase
from the City Collector of stamps of such design and denomination
as shall be prescribed by the City Collector or, alternatively, by
payment of such license occupation tax contemporaneously with delivery
of the sales report. In the sale of the stamps, the City Collector
shall allow a discount of ten percent (10%) of the denominational
value thereof to cover the cost of labor in affixing and canceling
said stamps.
1.
Evidence of payment. It shall be the duty of every wholesale
dealer or jobber, before delivering to any retail dealer or other
person within the City for sale at retail with the City.
a.
The
wholesale dealer or jobber shall agree to provide to the City a report
showing daily purchases and returns of each package of cigarettes
by each retail dealer and vending machine operator within the City,
which report shall net out the dollar amount due the City for the
occupation license tax by the month. The reporting form shall be approved
by the City and shall be due not later than the fifteenth (15th) of
each month for the preceding month. Each wholesale dealer or jobber
shall authorize the City to verify such reports with information provided
to the Missouri Department of Revenue.
2.
Sale restricted. No person shall sell or offer for sale
or display for sale at retail within the City any cigarette unless
on the container thereof there has been affixed a Missouri State decal,
the occupation license tax has been paid thereon and evidence of payment
has been made.
[R.O. 2011 §81.070; Ord. No. 1951 §1(81.070), 2-16-1999]
Every person desiring to continue to engage in, or hereafter
to begin to engage in, the sale of cigarettes at retail within the
City limits shall file an application for a cigarette permit or permits
as hereinbefore provided. Every application for a cigarette permit
shall be made upon a form prescribed, prepared and furnished by the
City Clerk/Treasurer, and shall set forth such information as he/she
shall require. Upon approval of the application, the City Clerk/Treasurer
shall grant and issue to the applicant a cigarette permit as herein
provided for each place of business within the City set forth in the
application. Cigarette permits shall not be assignable and shall be
valid only for the person in whose names they are issued and for the
transaction of business in the places for which issued. All permits
shall expire one (1) year from the date of issue unless sooner suspended,
surrendered or revoked by the Board of Aldermen. Whenever any permit
issued under the provisions of this Section is defaced, destroyed
or lost, the City Clerk/Treasurer shall issue a duplicate permit for
the defaced, destroyed or lost permit upon the payment of a fee of
fifty cents ($.50).
[R.O. 2011 §81.080; Ord. No. 1951 §1(81.080), 2-16-1999]
The Board of Aldermen may suspend or, after hearing, revoke
a cigarette permit whenever it finds that the holder thereof has failed
to comply with any of the provisions of this Chapter or any rules
or regulations prescribed or promulgated under this Chapter. Upon
suspending or revoking any cigarette permit, the Board of Aldermen
shall request the holder thereof to surrender to the City Clerk/Treasurer
immediately all permits or duplicates thereof and the holder shall
surrender promptly all such permits to the City Clerk/Treasurer as
requested. Whenever the Board of Aldermen suspends a cigarette permit,
it shall cause the holder to be notified immediately and afford him/her
a hearing, if desired, and if the hearing has not already been afforded.
After such hearing, the Board of Aldermen shall either rescind its
order of suspension or, good cause appearing therefor, continue the
suspension or revoke the permit.
[R.O. 2011 §81.100; Ord. No. 1951 §1(81.100), 2-16-1999]
A.
For the
purpose of enabling the City Collector to properly enforce the terms
of this Chapter as to such wholesale and retail dealers, the following
provisions are hereby enacted: 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
of each shipment of cigarettes delivered and the 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 Collector.
The City Collector by regulation may provide that whenever cigarettes
are shipped into the City by the railroad company, express company,
trucking company, or other public carrier transporting any shipment
thereof, the wholesaler shall file with the City Collector a copy
of the freight bill within ten (10) days after delivery in the City
of each shipment. All dealers shall maintain and keep for a period
of three (3) years such other records of cigarettes received, sold,
or delivered within the City as may be required by the City Collector
or his/her duly authorized representatives and 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 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 occupation tax imposed and
assessed by this Chapter, each person is hereby directed and required
to give to the City Collector, or his/her duly authorized representatives,
the means, facilities, and opportunity for such examination as are
herein provided for and required. In addition to the powers herein
granted to the City Collector, he/she is hereby authorized and empowered
to prescribe, adopt, promulgate and enforce rules and regulations
relating to:
1.
The
method and means to be used in cancellation of stamps if any.
2.
The
denomination and sale of stamps.
3.
The
delegation of his/her powers to a deputy or other employee or employees
of his/her office or with the consent of the Board of Aldermen to
delegate his/her powers to the Chief of Police.
