[CC 1977 §31-16; Ord. No. 2312 §1, 10-28-1996]
When used in this Article, the following words and phrases shall have the meanings respectively ascribed to them:
CIGARETTE
Any roll for smoking made wholly or in part of tobacco irrespective of size or shape and whether or not such tobacco is flavored, adulterated or mixed with any other ingredient, the wrapper or cover of which is made of paper or any other material or substance except tobacco.
JOBBER
Any person who shall distribute, deliver, convey or give away cigarettes to retail dealers or other persons in the City for the purpose of retail sale only.
OCCUPATION LICENSE TAX
The occupation tax imposed by the City, under this Article, upon the business and for the privilege of selling cigarettes at retail in the City.
PACKAGE
Any quality of cigarettes wrapped and sealed in paper, foil, cardboard or otherwise by the manufacturer of cigarettes prior to being placed in cartons and shipment from the manufacturer.
RETAIL DEALER
Any person, other than a wholesale dealer, jobber or manufacturer, engaged in the business of selling cigarettes, by personal handling or through a vending machine, to the ultimate consumer or agent.
SALE
Any transfer of title or possession or both, exchange, trade or barter, conditional or otherwise, in any manner whatsoever or by whatever means, for any consideration of agreement thereof.
VENDING MACHINE
Any mechanical device used for the sale or dispensing of cigarettes and automatically operated by the purchase through the deposit of coins, slugs or tokens.
VENDING MACHINE OPERATOR
Any person in the capacity of owner, lessee, tenant or in any other capacity who shall operate or cause to be operated a vending machine.
WHOLESALE DEALER
Any person who shall distribute, deliver, convey or give away cigarettes to retail dealers or other persons in the City for the purpose of retail sale only.
[CC 1977 §31-17; Ord. No. 2312 §1, 10-28-1996]
Every wholesale dealer, jobber, retail dealer 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 in the City.
[CC 1977 §31-18; Ord. No. 2312 §1, 10-28-1996]
Every application for a cigarette registration license shall be made upon a form prescribed, prepared and furnished by the City and shall set forth such information as he/she shall require.
[CC 1977 §31-19; Ord. No. 2312 §1, 10-28-1996; Ord. No. 3650, 5-1-2023]
At the time a license is issued under this Article, the applicant shall pay to the City a registration fee for each place of business for which he/she desires such license in an amount as established by the City's Comprehensive Schedule of Fees.[1]
[1]
Editor's Note: The Comprehensive Schedule of Fees is on file in the City offices.
[CC 1977 §31-20; Ord. No. 2312 §1, 10-28-1996]
In addition to the registration fee required by this Article, every retailer shall pay an occupation license tax at the rate of two dollars fifty cents ($2.50) per one thousand (1,000) for all cigarettes sold, offered, delivered or displayed for sale within the City.
[CC 1977 §31-21; Ord. No. 2312 §1, 10-28-1996]
A. 
Payment Due Date. The tax provided by Section 645.050 shall be paid by the fifteenth (15th) day of the next month following the month for which said tax is due.
B. 
Duty Of Wholesale, Jobber. Every wholesaler or jobber shall generate a report detailing daily purchases and returns of cigarette sales by customers within the City.
C. 
Report Design. Monthly cigarette sales reports shall detail each day the invoice number, customer name and total cigarettes purchased by each customer.
D. 
Payment Of Tax. There shall be paid to the City a tax at the rate of two dollars fifty cents ($2.50) per one thousand (1,000) for each and all cigarettes sold. The City shall allow the wholesale or jobber a discount of ten percent (10%) of the denominational or face value thereof. Payment of tax will be submitted with the report due each fifteenth (15th) day of the month.
[CC 1977 §31-22; Ord. No. 2312 §1, 10-28-1996]
No person shall sell or offer or display for sale at retail any cigarettes unless said tax has been paid.
[CC 1977 §31-23; Ord. No. 2312 §1, 10-28-1996]
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 package of cigarettes, in whole or in part, or mutilate the same before the tax has been paid. Any vending machine which shall be operated in violation of this Section may, upon the order and direction of the City Administrator, together with the merchandise therein, be seized and confiscated by the Police; provided however, that all money found in any confiscated vending machine shall be held by the Police Department and returned to the lawful owner upon proper showing of ownership after all fines, charges and penalties have been paid.
[CC 1977 §31-24; Ord. No. 2312 §1, 10-28-1996]
Whenever any cigarettes 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 unsalable or have been destroyed, such wholesale dealer, jobber or retail dealer shall be entitled to a refund of the actual amount of tax paid on such cigarettes. If the City or duly authorized representative is satisfied that any wholesale dealer, jobber or retail dealer is entitled to a refund, they shall be authorized to make the refund through the provisions as outlined in Section 645.060(D).
[CC 1977 §31-25; Ord. No. 2312 §1, 10-28-1996]
A. 
For the purpose of enabling the City to enforce the terms of this Article, the following provisions apply:
1. 
Each dealer in the City and those wholesalers and retailers as defined in Section 645.010 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.
2. 
All dealers, wholesalers and retailers as defined in Section 645.010 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.
3. 
The City or their 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 Article.
4. 
To verify the accuracy of the occupation tax imposed and assessed by this Article, each person as defined in Section 645.010 is directed and required to give to the City or their 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, the City is authorized and empowered to prescribe, adopt, promulgate and enforce rules and regulations relating to the delegation of their power to a designee or other employee of their 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.
[CC 1977 §31-26; Ord. No. 2312 §1, 10-28-1996]
The City Administrator or his/her duly authorized representative is authorized to examine books, records, invoices, papers, stock of cigarettes in and upon any premises where the same are placed, stored or sold and the equipment of any such wholesaler, dealer or jobber pertaining to the sale and delivery of cigarettes taxable under this Article. To verify the accuracy of the occupation tax imposed and assessed by this Article, each such person is directed and required to give to the City Administrator or his/her duly authorized representative the means, facilities and opportunity for such examinations as are provided for and required.
[CC 1977 §31-27; Ord. No. 2312 §1, 10-28-1996]
A. 
In addition to the other powers granted, City Administrator is hereby authorized and empowered to prescribe, adopt, promulgate and enforce rules and regulations relating to the following matters:
1. 
The delegation of the powers of the City Administrator to an employee or designee of the finance office to enforce the payment of tax.
2. 
Any other matter or thing pertaining to the administration and enforcement of the provisions of this Article, subject at all times to the approval of the Board of Aldermen.
[CC 1977 §31-28; Ord. No. 2312 §1, 10-28-1996]
A. 
Whenever the City Administrator or any of his/her duly authorized representatives or any Police Officer shall discover any cigarettes, subject to tax as provided by this Article, and upon which the occupation tax has not been paid as required in this Article, the City Administrator or such representative or such Police Officer is 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 receptacles in which they are held for sale, and the same shall thereupon be deemed to be forfeited to the City.
B. 
The City Administrator may, within a reasonable time thereafter, by public notice at least five (5) days before the day of the sale, sell such forfeited vending machines or devices and any such cigarettes at a place designated by him/her, and from the proceeds of such sale shall collect the tax due thereon, together with the penalty of fifty percent (50%) and the cost incurred in such proceedings. The City Administrator 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 for violation of any provision of this Article.
[CC 1977 §31-29; Ord. No. 2312 §1, 10-28-1996]
If any person is convicted for the second (2nd) time of a violation of the provisions of this Article, the City Administrator shall call such fact to the attention of the Board of Aldermen and make recommendations relative to the suspension or revocation of such person's cigarette license. Any person who is convicted for a third (3rd) time of a violation of this Article shall have his/her license automatically suspended for a minimum of thirty (30) days. No portion of this Section shall be interpreted so as to limit the Board of Aldermen's right to revoke the occupational license of the person violating this Article.
[CC 1977 §31-42; Ord. No. 2312 §1, 10-28-1996]
Every person desiring to engage in the sale of cigarettes at retail within the City shall file an application for a cigarette permit.
[CC 1977 §31-43; Ord. No. 2312 §1, 10-28-1996]
Every application for a cigarette permit shall be made upon a form prescribed, prepared and furnished by the City and shall set forth such information as it shall require.
[CC 1977 §31-44; Ord. No. 2312 §1, 10-28-1996]
Upon approval of the application, the cigarette permit shall be issued for each place of business within the City as set forth in this application.
[CC 1977 §31-45; Ord. No. 2312 §1, 10-28-1996]
Cigarette permits shall not be assignable and shall be valid only for the person in whose name issued and for the transaction of business in the places designated therein.
[CC 1977 §31-46; Ord. No. 2312 §1, 10-28-1996]
It shall be the duty of each person obtaining a cigarette permit to conspicuously display the same at all times at the places for which issued.
[CC 1977 §31-47; Ord. No. 2312 §1, 10-28-1996]
All cigarette permits shall expire on the thirty-first (31st) day of August of each year, unless sooner suspended, surrendered or revoked.
[CC 1977 §31-48; Ord. No. 2312 §1, 10-28-1996]
Whenever any cigarette permit issued under the provisions of this Article is defaced, destroyed or lost.
[CC 1977 §31-49; Ord. No. 2312 §1, 10-28-1996]
The City Administrator may recommend to the Board of Aldermen and the Board may suspend or, after hearing, revoke a cigarette permit whenever the Board finds that the holder has failed to comply with any of the provisions of this Article or any rules or regulations prescribed or promulgated under this Article. Upon suspending or revoking any cigarette permit, the Board of Aldermen shall request the holder to surrender to the City immediately all permits or duplicates thereof and the holder shall surrender promptly all such permits to the City as requested. Whenever the Board of Aldermen suspends a cigarette permit, the City Administrator shall notify the holder immediately and the Board of Aldermen shall thereafter afford him/her a hearing. After such hearing, the Board of Aldermen shall either rescind its order of suspension or revoke the permit.