When used in this Chapter, the following words shall have the
meanings respectively ascribed to them:
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 person who comes into possession of tobacco for the purpose
of consuming it, giving it away or disposing of it in any way.
Any person dealing directly with the manufacturer of cigarettes
in their purchase and in the business of selling cigarettes as a first
(1st) seller.
The first sale of a tobacco product by a manufacturer, wholesaler
or other person to a person who intends to sell such tobacco products
at retail or to a person at retail within the State of Missouri.
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.
Includes 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.
Includes all persons engaged in the distribution or sale
of cigarettes by means of coin-operated vending machines.
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.
This is the one (1) and only license or other tax that cigarette
dealers or wholesalers shall pay.
This tax shall be paid by the dealer or wholesaler, as defined in Section 610.010 selling cigarettes or offering them for sale.
[Ord. No. 483 §1, 6-17-2002]
Every person engaged in the retail business of selling cigarettes
or offering or displaying the same for sale within the City of Foristell
shall procure an annual license therefore for each place of business
that he desires to have for sale of cigarettes in the City and at
the time such license is issued shall pay to the Treasurer the sum
of five dollars ($5.00) as a registration fee for each such place
of business and, in addition thereto, each such person engaged in
said business shall pay an occupation tax at the rate of five cents
($.05) per package of twenty (20) cigarettes for each and all cigarettes
so sold or offered or displayed for sale. Said tax shall be paid and
the stamps hereinafter provided for shall be affixed by the person
selling such cigarettes or displaying or offering the same for sale
after the same shall have come to rest in this City and before being
displayed or offered for sale by any retail dealer in this City.
The tax provided for in Section 610.040 shall be paid to the Collector of the City.
It shall be the duty of every dealer 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 fifteenth (15th) of each following month. The canceled check, accompanied by the monthly cigarette tax reporting form, shall be proof of payment.
A.
For
the purpose of enabling the Collector to enforce the terms of this
Chapter, the following provisions are enacted:
1.
Each dealer in the City and those wholesalers and retailers as defined in Section 610.010 shall procure and retain invoices showing the amount and value of the shipment of cigarettes received by him/her, the date thereof, and the name of the shipper, and shall retain this invoice for a period of three (3) years subject to the use and inspection of the Collector.
2.
All dealers, wholesalers and retailers as defined in Section 610.010 within the City 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 Collector.
3.
The Collector or his/her duly authorized representatives are authorized
to examine the books, papers, invoices and other records, stock of
cigarettes in and upon any premises where they are placed, stored
or sold, and equipment of any such dealer, wholesaler or retailer
pertaining to the sale and delivery of cigarettes taxable under this
Chapter.
4.
To verify the accuracy of the occupation tax imposed and assessed by this Chapter, each person, as defined in Section 610.010, is directed and required to give to the Collector or his/her duly authorized representative, the means, facilities and opportunity for such examinations as are herein provided for and required.
5.
In addition to the powers herein granted to the Collector, he/she
is authorized and empowered to prescribe, adopt, promulgate and enforce
rules and regulations relating to the delegation of his/her powers
to a deputy or other employee of his/her office and any other matter
or thing pertaining to the administration and enforcement of the provisions
of this Chapter.
6.
Cigarette tax reporting information received from the State shall
be held in confidence and used solely for verifying cigarette tax
payments.
The Collector is authorized to adopt, prescribe and promulgate
rules and regulations including a monthly cigarette tax reporting
form with regard to the presentation and proof of claim for refunds
and credits as he/she may deem advisable.
The Collector or his/her employees or agents duly designated
and authorized by him/her shall have power to administer oaths and
take affidavits in relation to any matter or proceeding in the exercise
of their powers and duties under this Chapter. The 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.
Any person violating this Chapter by failing to file the report and make the payment provided for in Section 610.060 hereof shall be punished by a fine of not more than five hundred dollars ($500.00) or imprisonment for not more than ninety (90) days, or be punished by both such fine and imprisonment. Failure to file each monthly report and make each monthly payment shall be deemed a separate offense.
Any dealer whose place of business is outside the corporate
limits of the City shall be bound by all of the provisions of this
Chapter.
[Ord. No. 348 §1, 10-4-1999]
A.
DISTRIBUTE
MINOR
PROOF OF AGE
ROLLING PAPERS
SAMPLE
SAMPLING
TOBACCO PRODUCTS
VENDING MACHINES
Definitions. For the purposes of this Section, the following
terms shall be construed as follows:
A conveyance to the public by sale, barter, gift or sample.
A person under the age of eighteen (18) years.
A driver's license or other generally accepted means of identification
that contains a picture of the individual and appears on its face
to be valid.
Paper designed, manufactured, marketed or sold for the use
primarily as a wrapping or enclosure for tobacco, which enables a
person to roll loose tobacco into a smokeable cigarette.
A tobacco product distributed to members of the general public
or tobacco product samples.
The distribution to members of the general public of tobacco
product samples.
Any substance containing tobacco leaf including, but not
limited to, cigarettes, cigars, pipe tobacco, snuff, chewing tobacco
or dipping tobacco.
Any mechanical, electric or electronic self-service device
which, upon insertion of money, tokens or any other form of payment,
dispenses tobacco products.
B.
No
person shall sell any tobacco product or distribute any tobacco product
or rolling papers to any minor. This paragraph shall not apply to
the distribution by family members on property that is not open to
the public.
C.
No
person under the age of eighteen (18) years shall purchase, attempt
to purchase or have in his/her possession any cigarettes, cigarette
wrappers or tobacco products (cigars, pipes, chewing tobacco, snuff,
etc.) within the City limits.
D.
It
shall be unlawful for any person of the age of eighteen (18) years
or younger to represent that he/she has attained the age of eighteen
(18) years for the purpose of purchasing, asking for or in any way
receiving cigarettes, cigarette wrappers or tobacco products (cigars,
pipes, chewing tobacco, snuff, etc.) except in cases authorized by
law.
E.
It
shall be unlawful for any person to give, lend sell or otherwise provide
any person of the age of eighteen (18) years or younger any falsified
identification or identification of another person for the purpose
of establishing the age of the individual as being eighteen (18) years
or older.
F.
The
owner of an establishment at which tobacco products or rolling papers
are sold at retail or through vending machines shall cause to be prominently
displayed in a conspicuous place at every display from which tobacco
products are sold and upon every vending machine from which tobacco
products may be purchased, a sign that shall:
1.
Contain in red lettering at least one-half (½) inch high on
a white background the following: "It is a violation of State law
for cigarettes or other tobacco products to be sold to any person
under the age of eighteen (18)"; and
2.
Include a depiction of a pack of cigarettes at least two (2) inches
high defaced by red diagonal diameter of a surrounding red circle
and the words: "Under 18".
G.
It
shall be unlawful for any person to engage in tobacco product distribution
to persons under eighteen (18) years of age.
H.
A person
selling tobacco products or rolling papers or distributing tobacco
product samples shall require proof of age from a prospective purchaser
or recipient if an ordinary person would conclude on the basis of
appearance that such prospective purchaser or recipient may be under
the age of eighteen (18).
I.
Reasonable
reliance on proof of age or on the appearance of the purchaser or
recipient shall be a defense to any action for a violation of this
Section. No person shall be liable for more than one (1) violation
of this Section on any single day.
J.
If
a sale is made by an employee of the owner of an establishment in
violation of this Section, the employee shall be guilty of an offense
established herein. If a vending machine is in violation of this Section,
that the owner of the establishment shall be guilty of an offense
established herein. If a sample is distributed by an employee of a
company conducting the sampling, such employees shall be guilty of
an offense established herein.
K.
Violation
of this Section shall be punishable by a fine of not more than five
hundred dollars ($500.00) or by imprisonment for a period not to exceed
ninety (90) days, or by both such fine and imprisonment. Each day
that the violation exists is to be considered a separate offense.
