[R.O. 1992 § 620.010; Ord. No. 8095 §§ 1—2, 12-2-1996[1]]
For the purpose 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
seller.
The Director of Missouri Department of Revenue.
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.
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 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.
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.
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.
An item manufactured of a paper product or substitute thereof
on which is printed, imprinted, or engraved lettering, numerals or
symbols indicating that the cigarette tax has been paid on each individual
package of cigarettes.
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.
Any person 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.
[1]
Editor's Note: Former Chapter 620, Cigarettes, adopted 2-16-1948
by Ord. No. 1172, as amended, was repealed 12-2-1996 by Ord. No. 8095.
[R.O. 1992 § 620.020; Ord. No. 8095 §§ 1—2, 12-2-1996]
Every person engaged in the retail
business of selling cigarettes or offering 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 sale of cigarettes
in the City, and at the time such license is issued, shall pay to
the City Collector five dollars ($5.00) as a registration fee for
each such place of business, and in addition thereto, each such person,
engaged in such business, shall pay an occupation tax.
[R.O. 1992 § 620.030; Ord. No. 8095 §§ 1—2, 12-2-1996; Ord. No. 23-13755, 4-17-2023]
Every person desiring to continue
to engage in or hereafter to begin to engage in the sale of cigarettes
at retail within the City shall file an application for a cigarette
permit or permits as hereinbefore provided. Every application for
a cigarette permit shall be made in a form prescribed, prepared and
furnished by the Business License Clerk, and shall set forth such
information as he/she shall require. Upon approval of the application,
the Business License Clerk shall grant and issue to the applicant
a cigarette permit as herein provided, for each place of business
within the City set forth in the application. Cigarette permits shall
not be assignable and shall be valid only for the persons in whose
names they are issued and for the transaction of business in the places
designated therein and shall at all times be conspicuously displayed
at the places for which issued. All permits shall expire on the first
day of March next after the date of such permit unless sooner suspended,
surrendered, or revoked by the Business License Clerk. Whenever any
permit issued under the provisions of this Section is defaced, destroyed
or lost, the Business License Clerk shall issue a duplicate permit
for the defaced, destroyed or lost permit.
[R.O. 1992 § 620.040; Ord. No. 8095 §§ 1—2, 12-2-1996]
The City Council may suspend or,
after hearing, revoke a cigarette permit 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 permit,
the City Council shall request the holder thereof to surrender to
the City Collector immediately all permits or duplicates thereof,
and the holder shall surrender promptly all such permits to the City
Collector, as requested. Whenever the City Council suspends a cigarette
permit, it shall cause the holder to be notified immediately and afford
him/her a hearing, if desired. After such hearing, the City Council
shall either rescind its order of suspension, or, good cause appearing
therefor, continue the suspension or revoke the permit.
[R.O. 1992 § 620.050; Ord. No. 8095 §§ 1—2, 12-2-1996; Ord. No. 23-13755, 4-17-2023]
[R.O. 1992 § 620.060; Ord. No. 8095 §§ 1—2, 12-2-1996]
Every dealer or wholesaler engaged in the business of selling cigarettes or offering or displaying the same for sale within the City shall pay an occupation tax at the rate of two dollars and fifty cents ($2.50) per one thousand (1,000) for all cigarettes sold or offered or displayed for sale. This tax shall be paid but once, as provided for in Section 620.080, and only by the dealer selling cigarettes or displaying or offering them for sale. The intent and meaning of this Chapter is that the same shall levy an occupation tax based upon and pursuant to the methods provided for by Section 92.040, RSMo., and pursuant to the powers therein granted and the powers contained in this Code.
[R.O. 1992 § 620.070; Ord. No. 8095 §§ 1—2, 12-2-1996]
The tax provided for in Section 620.060 shall be paid to the City Collector.
[R.O. 1992 § 620.080; Ord. No. 8095 §§ 1—2, 12-2-1996]
It shall be the duty of every dealer or wholesaler, as defined in Section 620.010, selling, offering or displaying for sale any package of cigarettes, to remit the monthly cigarette tax reporting form, in the format as prescribed by the City Collector, and full payment by the 15th day of each following month. The canceled check and a copy of the monthly cigarette tax report shall be proof of payment.
[R.O. 1992 § 620.090; Ord. No. 8095 §§ 1—2, 12-2-1996]
A.
For the purpose of enabling the City 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 620.010 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 City Collector.
2.
All dealers, wholesalers and retailers as defined in Section 620.010 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 City Collector.
3.
The City 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 620.010, is directed and required to give to the City Collector or his/her duly authorized representatives, 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 City 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 of Missouri shall be held in confidence and
used solely for verifying cigarette tax payments.
[R.O. 1992 § 620.100; Ord. No. 8095 §§ 1—2, 12-2-1996]
The City 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.
[R.O. 1992 § 620.110; Ord. No. 8095 §§ 1—2, 12-2-1996]
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 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. 1992 § 620.120; Ord. No. 8095 §§ 1—2, 12-2-1996]
Any person violating this Chapter by failing to file the report and make the payment provided for in Section 620.080 hereof shall be punished by a fine of not more than five hundred dollars ($500.00) or imprisoned 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.
[R.O. 1992 § 620.130; Ord. No. 8095 §§ 1—2, 12-2-1996]
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.
