For the purposes of this Chapter, the following words and phrases
shall have the meanings respectively ascribed to them by this Section:
Any roll for smoking, except cigarettes, made chiefly of
tobacco or any substitute therefor.
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.
Any person, association, company, or corporation engaged
in the business of operating, for public use, an agency for the transportation
of persons or property within the State.
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 director of Missouri Department of Revenue.
The first (1st) 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.
Includes all persons who make the initial or first (1st)
sale or distribution of cigarettes within the City.
Any person engaged in the manufacture or production of cigarettes.
The original net invoice price for which a manufacturer sells
a tobacco product to a distributor, wholesaler or first (1st) seller
in the State as shown by the manufacturer's original invoice.
A type of device manufactured for the use of printing or
imprinting an inked impression indicating that the cigarette tax has
been paid on an individual package of cigarettes.
The tax imposed by the City under this Article 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 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 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.
Chewing tobacco, including, but not limited to, twist, moist
plug, loose leaf and firm plug, and all types of snuff, including,
but not limited to, moist and dry.
An individual package, containing twenty (20) individual
cigarettes, more or less, on which appears or is affixed or imprinted
thereon a Missouri State cigarette tax stamp or Missouri State meter
machine impression.
Cigarettes, cigarette papers, clove cigarettes, cigars, smokeless
tobacco, smoking tobacco, or other form of tobacco products or products
made with tobacco substitute containing nicotine.
An individual package containing cigarettes on which does
not appear a Missouri State cigarette tax stamp or Missouri State
meter machine impression.
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.
Every person who becomes engaged in selling cigarettes at wholesale
or offering or displaying the same for sale at retail within the City
shall procure a license therefor for each place of business within
the City in which cigarettes are sold or offered or displayed for
sale. Such license shall be non-assignable and valid only as to the
place of business designated thereon and only for the person in whose
name issued. The license shall be at all times conspicuously displayed
at the place of business for which it was issued. The license shall
expire one (1) year from the date of issuance, unless otherwise suspended,
revoked or surrendered at an earlier date. At the time such license
is issued, such person shall pay to the City Collector the sum of
one dollar ($1.00) as a registration fee, for each place of business,
and shall pay an additional occupational tax at the rate of one dollar
($1.00) per thousand (1,000) for all cigarettes sold or offered or
displayed for sale within the City.
The tax provided for in Section 615.020 shall be paid to the City Collector and in the collection of such tax, the City Collector shall allow a discount of ten percent (10%) of the face value thereof.
A.
It shall be the duty of every dealer or wholesaler, as defined in Section 615.010, 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 cancelled check, accompanied by the monthly cigarette tax reporting form shall be proof of payment.
B.
Every
wholesaler or jobber shall generate a report detailing daily purchases
and returns of cigarette sales by customers within the City.
C.
Monthly
cigarette sales reports shall detail each day the invoice number,
customer name and title cigarettes purchased for each customer.
No person shall sell or offer or display for sale at retail
any cigarettes unless said tax has been paid.
A.
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 City Collector, a license. The license, in whatever
form prescribed by the City Collector, shall be affixed in a conspicuous
part of the vending machine.
B.
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, to remove the
container of cigarettes, in whole or in part, or mutilate the container,
before the tax thereon has been paid.
Every person who becomes engaged in selling cigarettes at retail,
or offering or displaying the same for sale at retail, within the
City shall file an application for a cigarette license upon a form
provided, prepared and furnished by the City Collector and shall set
forth such information as shall be required. Upon approval of the
application, the City Collector shall grant and issue to the applicant
a cigarette license as provided in this Chapter for each place of
business within the City as set forth in the application. If any license
so issued becomes destroyed, marred or defaced, the City Collector,
on request, shall issue a duplicate license upon the payment of a
fee of fifty cents ($0.50).
The Board of Aldermen may suspend or, after a hearing, revoke
a cigarette license 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 license, the Board of Aldermen
shall request the holder thereof to surrender to the City Collector
immediately all licenses or duplicates thereof, and the holder shall
surrender promptly all such licenses to the City Collector, as requested.
Whenever the Board of Aldermen suspends a cigarette license, 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 license.
Nothing in this Chapter shall be construed to relieve the licensee
of the burden of paying license fees as may be required by any other
provisions of this Code or other ordinances of the City, but rather
the license fees herein enumerated shall be in addition to all licenses
required by the terms of such other provisions.
A.
For the
purpose of enabling the City Collector to properly enforce the terms
of this Chapter as to retail cigarette dealers, the following provisions
are hereby enacted:
1.
All
retail cigarette dealers in the City shall file at the office of the
City Collector the invoices, or duplicate copies thereof, for all
shipments of cigarettes received by them. Each such invoice or duplicate
copy shall accurately show on its face the number of cigarettes received,
the date of shipment by the jobber or wholesale dealer, the date received
by the retail dealer and from whom received. The retail dealer shall
certify on such invoice or duplicate copy that such is an accurate
and true invoice or duplicate copy thereof. The invoice or duplicate
copy shall be filed with the City Collector in a period not greater
than thirty (30) days after the receipt of the cigarettes. If the
original invoice is retained by the retail dealer, he/she shall maintain
and keep such original for a period of eighteen (18) months, as of
the date of filing of the duplicate copy. The City Collector or his/her
duly authorized representative is hereby authorized to examine the
books, papers, invoices, other records and stocks of cigarettes in
and upon the premises where the same are placed, stored and sold.
To verify the accuracy of the occupational tax imposed and assessed
by this Chapter, each person is hereby directed and required to provide
facility and opportunity for such examination as herein provided for.
2.
In addition
to such powers granted to the City Collector elsewhere in this Chapter,
he/she is hereby authorized and empowered to prescribe, adopt, promulgate
and enforce rules and regulations relating to:
a.
The
delegation of his/her powers to his/her deputy or other employees
of his/her office or, with the consent of the Board of Aldermen, to
the Chief of Police.
b.
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 Board of Aldermen.
Whenever the City Collector or any of his/her duly authorized
representatives shall discover any cigarettes upon which such occupation
tax has not been paid as herein required, the City Collector or such
representatives are hereby authorized and empowered forthwith to seize
and take possession of such cigarettes, together with any vending
machine or receptacle in which they are held for sale, and the same
shall thereupon be deemed to be forfeited to the City. The City Collector
may, within a reasonable time thereafter, by a public notice at least
five (5) days before the date of sale, sell such forfeited cigarettes
at a place designated by him/her, 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 Collector 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 as provided in this Code for violation of any provision of
this Chapter.
The City 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 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 performance of the duties under this Chapter and
the enforcement of this Chapter and to examine in relation thereto.
A.
The following
penalties are hereby fixed and imposed for the violation of this Chapter:
1.
Any
person violating any of the provisions of this Chapter shall be deemed
guilty of an ordinance violation and, upon first (1st) conviction
thereof be fined in the sum of not less than ten dollars ($10.00)
and not more than five hundred dollars ($500.00) upon second (2nd)
conviction thereon, in the sum of not less than twenty-five dollars
($25.00) and not more than five hundred dollars ($500.00); and upon
any subsequent conviction thereof shall be fined in the sum of not
less than one hundred dollars ($100.00) and not more than five hundred
dollars ($500.00). If the person so subsequently convicted shall be
a licensed wholesale dealer, jobber or retail dealer in cigarettes,
his/her license shall thereupon be revoked, and the license shall
not be renewed for a period of one (1) year therefrom.
2.
Each
day's violation of this Section shall be deemed a separate offense.
