[R.O. 2016 § 650.010; Ord. No. 122-96 § 1, 11-12-1996[1]]
When used in this Chapter, unless the context requires otherwise, the following words and phrases shall be defined to mean as follows:
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.
CITY
The City of Park Hills, Missouri.
CITY COLLECTOR
The City Collector of the City of Park Hills, Missouri, and the City Collector's duly authorized deputies and agents.
JOBBER
Any person who shall distribute, deliver, convey or give away cigarettes to retailers or other persons, in the City, for the purpose of retail sale only.
OCCUPATION LICENSE TAX
The tax imposed by the City of Park Hills, Missouri, under this Chapter, upon the business and for the privilege of selling cigarettes at retail in the City of Park Hills, Missouri.
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).
PERSON
Any individual, corporation, firm, partnership, incorporated or unincorporated association, or any other legal or commercial entity.
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 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.
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.
VENDING MACHINE OPERATOR
Any person in the capacity of owner, lessee, tenant or in any other capacity who shall operate or cause to be operated a vending machine as herein defined.
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 Chapter 149, RSMo., who so sells or so distributes cigarettes or tobacco products.
[1]
Editor's Note: This ordinance repealed and replaced former Ch. 650. Former Ch. 650 derived from CC 1994 §§ 4.100 — 4.200.
[R.O. 2016 § 650.020; Ord. No. 122-96 § 1, 11-12-1996]
A. 
Every wholesaler, jobber, manufacturer or retailer, or any other person, engaged in selling cigarettes or offering, delivering or displaying the same for sale within the City shall procure a license for each place of business that he/she desires to have for such sale or distribution of cigarettes. Every retailer and vending machine operator shall pay an occupation license tax at the rate of fifty cents ($0.50) per one thousand (1,000) on each and all cigarettes sold, offered, delivered or displayed for sale within the City.
B. 
No license or permit provided for or required under any regulation of the City, shall be issued by the City Clerk or any other official of the City to any person, firm, association or corporation until all the City real estate, personal property, merchants and manufacturers taxes assessed against the applicant for such license or permit and which said taxes are due and payable shall have first been paid.
[R.O. 2016 § 650.030; Ord. No. 122-96 § 1, 11-12-1996]
A. 
Payment Due Date. The tax provided by Section 650.020 shall be paid by the 15th day of the next month following the month for which said tax is due.
B. 
Duty Of Wholesaler, Jobber. Every wholesaler or jobber shall generate a report detailing daily purchases and returns of cigarette sales by customers within the City.
C. 
Report Design. Monthly cigarettes sales reports shall detail each day the invoice number, customer name and total cigarettes purchased by each customer.
D. 
Payment Of Tax. There shall be paid to the City Collector a tax at the rate of fifty cents ($0.50) per one thousand (1,000) for each and all cigarettes sold. The City Collector shall allow the wholesaler or jobber a discount of four percent (4%) of the fee due to cover tax collection costs. Payment of the tax will be submitted with the report due each 15th day of the month.
[R.O. 2016 § 650.040; Ord. No. 122-96 § 1, 11-12-1996]
No person shall sell or offer or display for sale at retail any cigarettes unless said tax has been paid.
[R.O. 2016 § 650.050; Ord. No. 122-96 § 1, 11-12-1996]
A. 
Required. Every person who in the capacity of owner, lessee, tenant or otherwise in any other capacity shall operate or cause to be operated, directly or indirectly, any vending machine for selling or dispensing cigarettes to the public shall obtain from the City Collector the license registration as provided in this Chapter and said license registration, in whatever form prescribed by the City Collector, shall be affixed in a conspicuous place on said vending machine.
B. 
Violations. It shall be unlawful for any person to sell, offer for sale, dispense or deliver through any vending machine any cigarette or cigarettes upon which the occupation license tax imposed by this Chapter has not been paid. It shall be unlawful for the holder of any cigarette registration license as provided by this Chapter, either wholesale or retail, or any employee of any holder of such license, or any other person, through a vending machine or otherwise, to remove any container of cigarettes, in whole or in part, or mutilate the same, before the occupation license tax imposed by this Chapter has been paid.
[R.O. 2016 § 650.060; Ord. No. 122-96 § 1, 11-12-1996]
Every application for a cigarette registration license shall be made upon a form prescribed, prepared and furnished by the City Collector, and shall set forth such information as he/she shall require. Upon approval of such application the City Collector shall grant and issue to the applicant therefor a cigarette registration license as herein provided. Cigarette registration licenses shall not be assignable and shall be valid only for and in the name of the person in whose name issued and for the transaction of business in the places designated therein. All cigarette registration licenses shall expire one (1) year after the date of issue, unless sooner surrendered, suspended or revoked for cause by the City Collector. Whenever any cigarette registration license issued under the provisions of this Chapter shall be defaced or is destroyed or lost, the City Collector shall, upon application and payment of a fee of fifty cents ($0.50), issue a duplicate to replace the defaced, destroyed or lost license. It shall be the duty of any person holding such cigarette registration license to apply for a replacement at any time the license theretofore issued to such person becomes defaced or is destroyed or lost immediately upon the fact being discovered.
[R.O. 2016 § 650.070; Ord. No. 122-96 § 1, 11-12-1996]
A. 
For the purpose of enabling the City Collector to properly administer and enforce the provisions of this Chapter, upon each delivery of cigarettes by a wholesaler or jobber to any retailer or vending machine operator such wholesaler or jobber shall make duplicate multiple invoices showing the date of delivery, the amount and value of each shipment of cigarettes delivered and the name and address of the retailer or person to whom delivered, and upon the first day of each calendar month shall forward to the City Collector one (1) copy of each said duplicate multiple invoices. On or before the 10th day of each calendar month each retailer or other person engaged in the business of selling cigarettes at retail within the City shall furnish to the City Collector a signed statement showing the number of cigarettes received by such retailer or other person for sale at retail within the City during the preceding month and the name or names and address or addresses of all persons, wholesalers, jobbers or manufacturers, respectively, from whom such retailer or other persons received such cigarettes.
B. 
The City Collector may, by regulation, provide that whenever cigarettes are shipped into the City by railroad company, express company, trucking company or other public or private carrier transporting any shipment thereof such company shall file with the City Collector a copy of the freight bill, invoice or whatever record was used concerning such shipment within ten (10) days after the delivery within the City of such shipment. All wholesalers, jobbers, vending machine operators, retailers and other persons engaged in selling or dispensing cigarettes within the City shall maintain and keep for a period of two (2) years after receiving such cigarettes such record of cigarettes received, sold, transferred or delivered within the City as shall be required by the City Collector by regulation under the provisions of this Chapter.
C. 
The City Collector is hereby authorized to examine books, records, invoices, papers and stocks of cigarettes in and upon any premises where cigarettes are placed, stored, sold or offered for sale, and the equipment of any dealer or person pertaining to the sale or delivery of cigarettes taxable under the provisions of this Chapter, and each such dealer or person shall be required to give to the City Collector the means, facilities and opportunities for such examinations as are provided for and required by the provisions of this Chapter.
[R.O. 2016 § 650.080; Ord. No. 122-96 § 1, 11-12-1996]
A. 
In addition to the other powers granted, the City Collector is hereby authorized and empowered to prescribe, adopt, promulgate and enforce rules and regulations relating to:
1. 
The methods and means of keeping records of cigarettes received, sold, transferred or delivered within the City;
2. 
The delegation of the City Collector's powers to the City Collector's duly authorized deputies and agents to enforce the payment of the tax; and
3. 
Any other matter or thing pertaining to the administration and enforcement of the provisions of this Chapter.
[R.O. 2016 § 650.090; Ord. No. 122-96 § 1, 11-12-1996]
Whenever any cigarettes have been sold and shipped into another City or State, or to a point not within the corporate limits of the City, for either wholesale or retail sale there, or have become unfit for use or consumption, or are not saleable, or have been destroyed, such wholesaler, jobber, or retailer shall be entitled to a refund of the actual amount of tax paid on such cigarettes to the City Collector. If the City Collector is satisfied that any such wholesaler, jobber, or retailer is entitled to a refund as herein provided, then the City Collector shall be authorized to make such refund.
[R.O. 2016 § 650.100; Ord. No. 122-96 § 1, 11-12-1996]
The City Collector or the City Collector's employees or agents duly designated and authorized by the City Collector shall have power to administer oaths and take affidavits in relation to any matter or proceedings in the exercise of their powers and duties under this Chapter. The City Collector shall have power to subpoena and require the attendance of witnesses and the production of books, papers and documents to secure information pertinent to the enforcement of this Chapter and to examine them in relation thereto.
[R.O. 2016 § 650.110; Ord. No. 122-96 § 1, 11-12-1996]
Any person violating the provisions of this Chapter shall be deemed guilty of an ordinance violation, and upon the first conviction thereof shall be punished by a fine of not more than five hundred dollars ($500.00), or by imprisonment for a term not to exceed three (3) months, or both such fine and imprisonment, and in case the person so subsequently convicted shall be a licensed dealer in cigarettes as provided by this Chapter then the cigarette license of such person shall thereupon be revoked and the same shall not be renewed or a new cigarette license be sold or issued to such person for a period of one (1) year thereafter and each days violation of the provisions of this Chapter shall be deemed a separate offense.
[R.O. 2016 § 650.120; Ord. No. 122-96 § 1, 11-12-1996]
The proceeds received from the sale of the occupation license tax imposed by this Chapter, after first deducting the necessary cost and expenses incident to the administration of this Chapter and the necessary costs and expenses of the collection of said occupation license tax, shall be allocated to the use of the General Revenue Fund of the City.