[1]
State Law Reference — As to tax on cigarettes, see RSMo.,
ch. 149.
Cross Reference — As to selling cigarettes to persons under eighteen (18), see § 20-8 of this Code.
Editor's Note — Ord. no. 1928 § 1 adopted September 16, 1996 repealed this Art. III and enacted the new provisions set out herein. Former Art. III §§ 16-26 — 16-37 derived from ord. no. 794 §§ 1-12, 1-13-1964.
Editor's Note — Ord. no. 3025 also changed the title
of this Article from "Cigarettes" to "Tobacco, Alternative Nicotine
And Vapor Products."
[Ord. No. 1928 § 1, 9-16-1996]
For the purposes of this Article, the following words and phrases
shall have the meanings respectively ascribed to them by this Section.
Any roll made wholly or in part of tobacco or any substitute
thereof used for smoking, irrespective of size or shape and whether
or not such tobacco is flavored or mixed with any other ingredient,
the wrapper or cover of which is made of paper or any other substance
or material except tobacco, and which is commonly classified, labeled
or advertised as a cigarette.
The tax imposed by the City under this Article upon the business
and for the privilege of selling cigarettes in the City.
A quantity of cigarettes wrapped and sealed in paper, cellophane,
tin foil, box or other container by the manufacturer of cigarettes
normally containing twenty (20) to twenty-five (25) individual cigarettes.
A written summary reporting document and accompanying computer
printout issued on a monthly basis, showing among other information,
the deliveries, sales, purchases and returns of cigarette packages
within the City for each applicable retailer and wholesaler.
Any person other than a wholesaler engaged in the business
of selling cigarettes to the consumer, or to any person for any purpose
other than resale.
Any transfer of ownership, title or possession, exchange
or barter, conditional or otherwise, in any manner or by any means
whatsoever for a consideration or by agreement therefor.
An item manufactured from a paper product or substitute thereof
on which is printed, imprinted or engraved lettering, numerals or
symbols as may be prescribed by the City Clerk, which when affixed
to a package of cigarettes and cancelled, shall evidence payment of
the occupational license tax thereof.
A mechanical device used for the sale and dispensing of cigarettes
and automatically operated by the purchaser through the deposit of
coins or tokens.
Any person, including a manufacturer, jobber and distributor,
who sells, distributes, delivers, conveys or gives away cigarettes
to retailers or other persons in the City, for the purpose of resale
only.
[Ord. No. 1928 § 1, 9-16-1996; Ord. No. 3025, 7-15-2019]
A.
Every wholesaler
and every retailer who pays an occupational license tax, and any other
person engaged in selling tobacco, alternative nicotine product, or
vapor product or offering, delivering or displaying the same for sale
within the City shall procure a tobacco retailer license therefor
for each place of business that such person desires to have for sale
or distribution of tobacco, alternative nicotine product, or vapor
product, and at the time such license is issued shall pay to the City
Clerk the sum of one dollar ($1.00) for each such place of business.
In addition to the registration fee, every retailer and every wholesaler
shall pay an occupational license tax at the rate of one dollar ($1.00)
per thousand (1,000) for each and all cigarettes sold, offered, delivered
or displayed for sale within the City. The cigarette taxes provided
in this Section were the same taxes in effect by Centralia City ordinance
on September 30, 1993, per Section 149.192 of the Revised Statutes
of Missouri.
1.
Term.
Any tobacco retailer license, or renewal thereof, issued hereunder
shall be effective as of the date of its issuance and shall expire
the next December thirtieth (30th).
2.
Renewal
Of License. The term of a renewed tobacco retailer license is one
(1) year, commencing on January first (1st); provided, however, if
the business services administrator determines that there is good
reason not to issue a license for the full one-year period, the business
services administrator may issue a license for a shorter period of
time. Each tobacco retailer shall apply for the renewal of a tobacco
retailer license no later than thirty (30) days prior to expiration
of the prior license. No license shall be renewed until outstanding
fines have been paid.
3.
Expiration
Of License. A tobacco retailer license that is not timely renewed
shall expire at the end of its term. To apply for reinstatement of
a license not timely renewed, the person must:
a.
Submit
the application renewal form; and
[1]
Upon the receipt of a complete application for a tobacco retailer
license, the City Clerk shall issue a license upon a finding that
the requirements of this Article have been met. The provision of incomplete,
inaccurate, false or misleading information shall be grounds for denial
or revocation. In the case of a renewal, failure to operate the business
in accordance with the requirements of this Article shall be grounds
for denial or revocation.
4.
Non-Transferable.
A tobacco retailer license may not be transferred from one person
to another or from one location to another. A new tobacco retailer
license is required whenever a tobacco retailer location has a change
in ownership.
5.
Denial.
When a license under this Article is denied, the business services
administrator shall send a letter to the applicant stating why the
license was denied and how to appeal the denial. The letter may be
hand delivered or sent by First Class Mail. If mailed, the letter
shall be presumed received three (3) days after it was mailed, unless
returned.
6.
Appeal
By Applicant. The applicant may appeal the denial to the tobacco retailer
license review board by mailing or delivering a written notice of
appeal to the Director of Finance and a copy to the business services
administrator. The notice of appeal must be received by the Director
of Finance no later than ten (10) days after the applicant received
the letter of denial. The applicant may submit to the Director of
Finance a position statement explaining why applicant believes the
license should be granted. The business services administrator may
also submit to the director a position statement explaining why the
administrator believes the denial should be upheld.
[Ord. No. 1928 § 1, 9-16-1996]
A.
The occupational license tax provided by Section 16-27 shall be paid either by purchase of tax stamps from the City Clerk of such design and denomination as the City Clerk may prescribe, or by check, accompanied by the report form for the monthly period covered by the check payment. If the occupational license tax is to be paid by purchase of stamps, such stamps will be so affixed to each applicable package of cigarettes intended for sale within the City as will evidence the payment to the City of the occupational license tax imposed by this Article. If the occupational license tax is to paid by purchase of stamps, it shall be unlawful for any wholesaler to deliver such cigarettes to any retailer or other person for sale at retail in the City without first having affixed or caused to be affixed such stamps on each package of cigarettes where the occupational license tax is to be paid by stamp purchase. Before such stamps are affixed to any such cigarette package, there shall be paid to the City Clerk the occupational license tax provided in Section 16-27 for each and all cigarettes to be thus stamped. If the occupational license tax is to be paid by check accompanied by the report form, then there shall be submitted to the City Clerk for each calendar month that deliveries, sales, purchases and returns of cigarette packages are made within the City, a report form showing such information on a calendar month basis for each applicable retailer and wholesaler. The report form shall be submitted to the City Clerk on or before the fifteenth (15th) day of the month following the calendar month to be covered by the report form. There shall be submitted with the report form a check for the full payment due for the transactions to be covered by the report form, which shall be due at the same time the report form is due. It shall be unlawful to submit to the City Clerk an incomplete, false or fraudulent report form.
B.
If the occupational license tax is to be paid by purchase of tax
stamps, the City Clerk shall allow a discount of ten percent (10%)
of the denominational face value of stamps designated to be manually
affixed to cigarette packages for the expense and work incident to
the affixing of such stamps. If the occupational license tax is to
be paid by check, accompanied by the report form, the City Clerk shall
allow a discount of ten percent (10%) of the said tax, for the expense
of preparing the report form; provided however, no discount shall
be allowed by the City Clerk if the report form or the check to accompany
the report form is not received by the City Clerk on or before the
fifteenth (15th) day of the month following the calendar month to
be covered by the report form. The City Clerk shall promptly notify
the retailer or wholesaler in writing if no discount is allowed for
any calendar month, and shall request immediate payment for any amount
due to the City. Such payment shall be made within fifteen (15) days
from the date the City Clerk mails the notice letter to the retailer
or wholesaler.
[Ord. No. 1928 § 1, 9-16-1996]
An amount equal to twenty-five percent (25%) of all the revenue
accruing to the City from permits and occupation license taxes relating
to the sale of cigarettes is hereby ordered and directed to be appropriated
to the Fire Department Fund. An amount equal to seventy-five percent
(75%) of all the revenue accruing to the City from permits and occupational
license taxes relating to the sale of cigarettes is hereby ordered
and directed to be appropriated to the Street Fund. Such total amount
of the revenue so derived is to be computed by the City Clerk at the
end of each calendar month and credited to such funds.
[Ord. No. 1928 § 1, 9-16-1996]
If the occupational license tax is to be paid by purchase of
tax stamps, no person shall sell or offer for sale or display for
sale at retail any such cigarettes, unless on the package thereof
there has been affixed a stamp evidencing the payment of the tax.
Nor shall any person falsely or fraudulently make, forge, alter or
counterfeit any stamp or stamps as shall be prescribed by the City
Clerk, or procure or cause to be falsely or fraudulently made, forged,
altered or counterfeited any such stamp or stamps, or knowingly and
willfully utter, publish, pass or tender as true or affix any false,
altered, forged or counterfeited stamp or stamps.
[Ord. No. 1928 § 1, 9-16-1996; Ord. No. 3025, 7-15-2019]
Every person who, in the capacity of owner, lessee, tenant,
or in any other capacity shall operate or cause to be operated, directly
or indirectly, one (1) or more vending machines for selling and dispensing
tobacco, alternative nicotine product, or vapor products to the public
shall obtain from the City Clerk a tobacco retailer license or a copy
thereof, in whatever form prescribed by the City Clerk, shall be affixed
on a conspicuous part of each such vending machine. It shall be unlawful
for any person to sell and dispense through a vending machine any
tobacco, alternative nicotine product, or vapor products upon which
the occupational license tax has not been paid and the payment thereof
evidenced on the containers thereof. It shall be unlawful for any
person, through a vending machine or otherwise, to remove any package
of cigarettes, in whole or in part, or mutilate same before the occupational
license tax thereon has been paid and evidence of payment stamped
or printed thereon or otherwise provided.
[Ord. No. 1928 § 1, 9-16-1996]
A.
Every application for a cigarette license as provided in Section 16-27 shall be made upon a form prescribed, prepared and furnished by the City Clerk and shall set forth such information as the City Clerk shall require. Upon approval of the application, the City Clerk shall grant and issue to the applicant a cigarette license as herein provided. A cigarette license as provided in Section 16-27 shall not be assignable, and shall be valid only for the person in whose name issued, and for the transaction of business in the place designated therein, and shall at all times be conspicuously displayed at the place for which issued. All such licenses shall expire on each and every year, unless sooner suspended, surrendered or revoked for cause by the City Clerk.
B.
Whenever any license issued under the provisions of this Section
is defaced, destroyed or lost, the City Clerk shall issue a duplicate
license for the defaced, destroyed or lost license upon the payment
of a fee of fifty cents ($.50).
[Ord. No. 1928 § 1, 9-16-1996]
A.
Whenever a retailer or other person engaged in the business of selling
cigarettes where the occupational license tax is to be paid by purchase
of tax stamps shall obtain or receive and have in his possession for
resale at retail in the City any packages of cigarettes upon which
stamps evidencing payment of the occupational license tax imposed
by this Article have not been affixed, he shall immediately return
those packages to the vendor or vendors, or, within twenty-four (24)
hours after the receipt of same, procure the affixing of stamps evidencing
the payment of the tax to the City Clerk.
B.
Whenever any cigarette packages are found in the place of business
of such retailer or other person without the stamps affixed and cancelled
in the manner prescribed by the City Clerk and not marked as having
been received within the preceding twenty-four (24) hours, the presumption
shall be that the cigarette packages are being kept in violation of
the provisions of this Section.
C.
Stamps shall be affixed to each package of cigarettes, of an aggregate
denomination not less than the amount of the occupational license
tax, based upon the contents therein, and shall be affixed in such
manner as to be visible to the purchaser.
[Ord. No. 1928 § 1, 9-16-1996]
A.
The City Clerk and the City Clerk's duly authorized representatives
are hereby authorized to examine books, records, invoices, papers,
stock of cigarettes in and upon any premises where the same are placed,
stored or sold, and equipment of any such wholesaler or retailer pertaining
to the sale and delivery of cigarettes taxable under this Article.
To verify the accuracy of the occupational license tax imposed and
assessed by this Article, each such wholesaler or retailer is hereby
directed and required to give the City Clerk, or the City Clerk's
duly authorized representatives, the means, facilities and opportunity
for such examinations as are herein provided for and required.
B.
Retailers and wholesalers shall keep, maintain and preserve accurate
invoices and other written records showing purchases, sales, deliveries
and returns of cigarettes within the City, the dates thereof and the
name of any shipper. Retailers and wholesalers shall retain these
invoices or other such records for a period of three (3) years. The
City Clerk shall have the right to examine, inspect and audit such
invoices or other records.
C.
In addition to the powers herein granted the City Clerk, the City
Clerk is hereby authorized and empowered to prescribe, adopt, promulgate
and enforce rules and regulations relating to the following:
1.
The method and means to be used in the cancellation of stamps, if
any.
2.
The denomination and sale of stamps.
3.
The delegation of the City Clerk's powers to a duly authorized
representative.
4.
The format and content of the report form for retailers and wholesalers
choosing to use that method regarding payment of the occupational
license tax.
5.
Any other matter or thing pertaining to the administration and enforcement
of the provisions of this Article.
[Ord. No. 1928 § 1, 9-16-1996]
Whenever any cigarette packages upon which tax stamps have been
placed, have been sold and shipped by a wholesaler or retailer into
another City or State for sale or use there, or have become unfit
for use and consumption or are unusable, or have been destroyed or
damaged, such wholesaler or retailer shall be entitled to a refund
of the actual amount of tax paid on such cigarettes. If the City Clerk
is satisfied that any wholesaler or retailer is entitled to a refund,
such refund shall be made. In the alternative, the City Clerk may
issue new tax stamps to replace the tax stamps on unsalable cigarette
packages.
[Ord. No. 1928 § 1, 9-16-1996]
Whenever the City Clerk or the City Clerk's duly authorized
representatives shall discover any cigarettes subject to tax provided
by this Article and upon which such occupational license tax has not
been paid, or the tax stamps not affixed as herein required, the City
Clerk, or such representative or representatives, is hereby authorized
and empowered forthwith to seize and take possession of such cigarettes,
together with any vending machine or other automatic mechanical device
for selling and dispensing cigarettes, or receptacle in which they
are held for sale, and the same shall thereupon be deemed to be forfeited
to the City. The City Clerk may, within a reasonable time thereafter,
by public notice at least ten (10) days before the day of sale, sell
such forfeited cigarettes at a place designated by the City Clerk,
and from the proceeds of such sale shall collect the tax due thereon,
together with a penalty of fifty percent (50%) thereof and the costs
incurred in such proceedings. The City Clerk shall pay the balance,
if any, to the person in whose possession such forfeited cigarettes
were found; provided, that such seizure and sale shall not be deemed
to relieve any person from any fine provided herein for violation
of any provisions of this Article.
[Ord. No. 1928 § 1, 9-16-1996]
The City Clerk or a representative duly designated by the City
Clerk 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 Article. The City Clerk 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 performance of the City Clerk's duties hereunder and the
enforcement of this Article, and to examine them in relation thereto.
[Ord. No. 1928 § 1, 9-16-1996]
Any retailer, wholesaler or any other person who violates any
provisions of this Article shall be punished by a fine of not more
than five hundred dollars ($500.00). Failure to file a report form
or make a payment within the time specified shall be deemed to be
a separate offense, for each such report form or each such payment
not filed or made within the time specified.
[Ord. No. 3019, 5-20-2019]
A.
PRE-APPROVAL
PRE-PAY
Definitions.
As used in this Section the following terms shall have the meanings
given in this Subsection:
The business has issued an identification card to the purchaser
that verifies and records the purchaser’s driver’s license
information.
Payment in advance for any quantity of gasoline or diesel
fuel sold at any time by cash, credit card, debit card, check or any
other legal means.
B.
Payment
Or Approval In Advance Required For Gasoline And/Or Diesel Fuel Sold.
Business establishments that sell gasoline and/or diesel fuel shall
require pre-payment or pre-approval of sales of fuel prior to activation
or authorization of any fuel dispensing unit or fuel pumping device.
