[CC 1985 § 28-66; Ord. No. 6982 § 1, 9-16-1996]
When used in this Chapter, the following words shall have the
meanings 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.
The tax imposed by the City under this Chapter upon the business
and for the privilege of selling cigarettes at retail in the City.
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 person who sells to a consumer or to any person for any
purpose other than resale.
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.
A mechanical device used for the sale and dispensing of cigarettes
and automatically operated by the purchaser through the deposit of
coins, slugs or tokens.
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 or Chapter 149,
RSMo., who so sells or so distributes cigarettes or tobacco products.
[CC 1985 § 28-67; Ord. No. 7037 § 1, 4-21-1997; Ord. No. 7905 § 2, 10-5-2009]
Every wholesale dealer, jobber, retail dealer, manufacturer
or other person engaged in selling cigarettes or offering, delivering
or displaying the same for sale within the City, shall procure a license
therefor for each place of business that he/she desires to have for
the sale or distribution of cigarettes, and at the time such license
is issued shall pay to the City the sum of twenty-five dollars ($25.00)
for each such place of business.
[CC 1985 § 28-68; Ord. No. 6047 § 6, 12-17-1984; Ord. No. 6982 § 2, 9-16-1996]
A.
Required. The tax provided by Section 645.020 shall be paid by wholesale dealers on a calendar-month basis. At the end of each month, each wholesale dealer shall provide to the City Administrator a cigarette sales recapitulation sheet showing the total wholesale sales of cigarettes within the City for that month. Payment of the tax provided in this Chapter, based upon said report, shall be made on or before the 15th day of the following month.
B.
Collection Before Delivery. Before delivery of any package
of cigarettes for sale within the City, it shall be the obligation
of the wholesale dealer to collect from the retail dealer a tax at
the rate of two dollars ($2.00) per thousand for each and all cigarettes
sold within the City.
C.
Failure To Collect Tax. In the event the wholesale dealer
fails to collect the tax assessed herein from the retail dealer, it
shall be the obligation of the wholesale dealer to pay said tax.
[CC 1985 § 28-69; Ord. No. 6676 § 31, 2-1-1993]
The revenue accruing to the City from the permits and occupations
licenses relating to the retail sale of cigarettes shall be paid into
the general fund.[1]
[1]
Editor's Note: Original § 28-70 of CC 1985, pertaining
to sale of cigarettes without City stamps or impressions, which immediately
followed this Section, was repealed 9-16-1996 by Ord. No. 6982.
[CC 1985 § 28-71; Ord. No. 6982 § 4, 9-16-1996]
A.
Licensing. 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, a vending machine for selling
and dispensing cigarettes to the public shall obtain from the collector
a license. The license, in whatever form prescribed by the Mayor,
shall be affixed on a conspicuous part of the vending machine.
B.
Unlawful Sales. It shall be unlawful for any person to
sell and dispense through a vending machine any cigarettes upon which
the tax has not been paid. It shall be unlawful for any person, through
a vending machine or otherwise, to remove the container of cigarettes,
in whole or in part, or mutilate same, before the tax thereon has
been paid.
[CC 1985 § 28-72; Ord. No. 6047 § 6, 12-17-1984]
Every application for a cigarette license shall be made upon
a form prescribed, prepared and furnished by the County collector,
and shall set forth such information as he/she shall require. Upon
approval of the application, the collector shall grant and issue to
the applicant a cigarette license as herein provided.
[CC 1985 § 28-73]
Cigarette licenses shall not be assignable, and shall be valid
only for the persons in whose names issued, and for the transaction
of business in the places designated therein.
[CC 1985 § 28-74]
Cigarette licenses shall at all times be conspicuously displayed
at the places for which issued.
[CC 1985 § 28-75; Ord. No. 6676 § 32, 2-1-1993]
All cigarette licenses issued by the City shall be due and payable
on March first of each year hereafter, unless sooner suspended, surrendered
or revoked for cause by the County collector.
[CC 1985 § 28-77]
A.
Hearing Required. Whenever the Mayor finds that the holder
of a cigarette license has failed to comply with any of the provisions
of this Chapter, or any rules or regulations prescribed or promulgated
under this Chapter, the Mayor shall notify the City Council of such
violation of the article or regulations, and shall submit to the Council
evidence of same and a full report thereof, and the City Council shall
thereafter afford the person alleged to have violated the article
or regulations, a hearing at such time and place as the City Council
may designate.
B.
Authority Of Council. The City Council may thereafter,
for good cause shown, suspend or revoke the cigarette license of the
offender whenever it finds that the provisions of the Chapter, or
the rules and regulations prescribed or promulgated under this Chapter
have not been complied with.
C.
Effect. When the City Council suspends or revokes a cigarette
license, the Mayor shall notify the holder of the license immediately,
and the holder shall promptly surrender all license cards or tokens
to the Mayor on request.[1]
[1]
Editor's Note: Original § 28-78 and 28-79 of CC
1985, pertaining to unstamped cigarettes and the affixing of stamps,
respectively, which immediately followed this Section, were repealed
9-16-1996 by Ord. No. 6982.
[CC 1985 § 28-80]
The Mayor or his/her 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 wholesale dealer or jobber pertaining to
the sale and delivery of cigarettes taxable under this Chapter. To
verify the accuracy of the occupation tax imposed and addressed by
this Chapter, each such person is hereby directed and required to
give the Mayor, or his/her duly authorized representatives the means,
facilities and opportunity for such examinations as are herein provided
for and required.
[CC 1985 § 28-81; Ord. No. 6047 § 7, 12-17-1984; Ord. No. 6982 § 6, 9-16-1996]
A.
In addition to the other powers herein granted the Mayor,
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 accounting
of retail sales of cigarettes;
2.
The method and means of reporting cigarette sales
and evidence of the payment of the tax;
3.
The delegation of his/her powers to a deputy or
employee or employees of his/her office;
4.
Any other matter or thing pertaining to the administration
and enforcement of the provisions of this Chapter, subject at all
times to the approval of the Council.
[CC 1985 § 28-82; Ord. No. 6047 § 6, 12-17-1984; Ord. No. 6982 § 7, 9-16-1996]
The County collector shall, within five (5) days after the first
day of each month, furnish to the City Clerk a verified statement
of all license sales, or in lieu thereof, duplicate copies of cigarette
license sales for the purpose of verification and recording.
[CC 1985 § 28-83; Ord. No. 6982 § 8, 9-16-1996]
Whenever any cigarettes, upon which the tax assessed in this
Chapter has been paid, have been sold and shipped by a wholesale dealer,
jobber or retail dealer into another City or State for sale or use
there, or have become unfit for use and consumption or are unsaleable,
or have been destroyed, such wholesale dealer, jobber or retail dealer
shall be entitled to a refund of the actual amount of tax paid by
him/her on such cigarettes. If the Mayor is satisfied that any wholesale
dealer, jobber or retail dealer is entitled to a refund, he/she shall
submit evidence thereof to the City Council for approval of the refund.
[CC 1985 § 28-84; Ord. No. 6982 § 9, 9-16-1996]
A.
Seizure. Whenever the Mayor or any of his/her duly authorized
representatives shall discover any cigarettes subject to tax provided
by this Chapter, and upon which the occupation tax has not been paid
as herein required, the Mayor, or his/her representative, are 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.
B.
Sale. The Mayor may, within a reasonable time thereafter,
by public notice at least five (5) days before the day of sale, sell
such forfeited cigarettes at a place designated by him/her, and from
the proceeds of such sale shall collect the tax thereon, together
with a penalty of fifty percent (50%) thereof and the costs incurred
in such proceedings. The Mayor shall pay the balance, if any, to the
person in whose possession such forfeited cigarettes were found; provided,
however, that such seizure and sale shall not be deemed to relieve
any person from fine or imprisonment provided herein for violation
of any provisions of this Chapter.
[CC 1985 § 28-85]
The Mayor or his/her employees or agents duly designated by
him/her 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 Mayor shall have power to subpoena
and required the attendance of witnesses and the production of books,
papers and documents to secure information pertinent to the performance
of his/her duties hereunder and the enforcement of this Chapter and
to examine them in relation thereto.
