City of Chillicothe, MO
Livingston County
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Table of Contents
Table of Contents
Cross Reference — As to required signs and vending machine requirements, §§210.640 and 210.610.

Section 615.010 Definitions.

[CC 1999 §15-33]
When used in this Chapter, the following words and phrases shall be defined to mean as follows:
CARRIER
Any railroad, express company, trucking company, bus company or other public or private carrier transporting cigarettes into the City.
CIGARETTE
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.
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.
METER MACHINE
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.
OCCUPATION LICENSE TAX
The occupation tax imposed by the City, under this Chapter, upon the business and for the privilege of selling cigarettes at retail in the City.
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).
RETAILER
Any person who sells to a consumer or to any person for any purpose other than resale.
SALE
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.
TAX STAMP
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.
VENDING MACHINE
Any mechanical electric or electronic, self-service device which, upon insertion of money, tokens or any other form of payment, dispenses tobacco products.
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.
WHOLESALER
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 or 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.

Section 615.020 License Required.

[CC 1999 §15-34; R.O. 1962 §669; Ord. No. 74-20 §2, 5-28-1974]
Every wholesale dealer, jobber, manufacturer or retail dealer or any 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 or for each cigarette vending machine or other device that he/she desires to have for such sale or distribution of cigarettes.

Section 615.030 Application.

[CC 1999 §15-35]
Every application for a cigarette registration license shall be made upon a form prescribed, prepared and furnished by the City Treasurer and shall set forth such information as he/she shall require.

Section 615.040 Registration Fee.

[CC 1999 §15-36; R.O. 1962 §669; Ord. No. 74-20 §2, 5-28-1974]
At the same time a license is issued under this Chapter, the licensee shall pay to the City Treasurer the sum of three dollars ($3.00) for each place of business or each cigarette vending machine or other device licensed, which sum shall be considered a registration fee.

Section 615.050 Tax Imposed.

[CC 1999 §15-37; R.O. 1962 §669; Ord. No. 74-20 §2, 5-28-1974]
In addition to the registration fee required by this Chapter, every retail dealer and vending machine operator shall pay an occupation license tax at the rate of one dollar fifty cents ($1.50) per one thousand (1,000) on each and all cigarettes sold, offered, delivered or displayed for sale within the City.

Section 615.060 Manner of Payment.

[CC 1999 §15-38; Ord. No. 96-103, 8-26-1996]
The occupation license tax provided for by this Chapter shall be paid by purchase from the City Treasurer of stamps of such design and denomination as shall be prescribed by the City Treasurer or, alternatively, by payment of such license occupation tax contemporaneously with delivery of the sales report pursuant to Section 615.070 below. In the sale of the stamps, the City Treasurer shall allow a discount of ten percent (10%) of the denominational value thereof to cover the cost of labor in affixing and canceling said stamps.

Section 615.070 Evidence of Payment.

[CC 1999 §15-39; Ord. No. 96-103, 8-26-1996]
A. 
It shall be the duty of every wholesale dealer or jobber, before delivering to any retail dealer or other person within the City for sale at retail with the City:
1. 
To affix to each package of cigarettes a stamp purchased from and furnished by the City Treasurer, which stamp so affixed and canceled shall evidence the payment of the occupation license tax imposed by this Chapter and such stamp shall be canceled as soon as it shall be affixed to the package containing such cigarettes.
2. 
Alternatively, the wholesale dealer or jobber shall agree to provide to the City a report showing daily purchases and returns of each package of cigarettes by each retail dealer and vending machine operator within the City, which report shall net out the dollar amount due the City for the occupation license tax by the month. The reporting form shall be approved by the City and shall be due not later than the fifteenth (15th) of each month for the preceding month. Each wholesale dealer or jobber shall authorize the City to verify such reports with information provided to the Missouri Department of Revenue.

Section 615.080 Sale Restricted.

[CC 1999 §15-40; Ord. No. 96-103, 8-26-1996]
No person shall sell or offer for sale or display for sale at retail within the City any cigarette unless on the container thereof, there has been affixed a Missouri State decal, the occupation license tax has been paid thereon and evidence of payment has been made pursuant to Section 615.070.

Section 615.090 Altered, Counterfeited Stamps, Markings.

[CC 1999 §15-41]
No person shall falsely or fraudulently make, forge, alter or counterfeit any stamp or stamps or printed marking or markings of a meter machine as shall be prescribed by the City Treasurer. No person shall procure or cause to be falsely or fraudulently made, altered, forged or counterfeited any stamp or stamps of printed marking or markings of a meter machine as shall be prescribed by the City Treasurer. No person shall knowingly or willfully utter, publish, pass or tender as true any false, altered, forged or counterfeited stamp or stamps or printed marking or markings of a meter machine as shall be prescribed by the City Treasurer.

Section 615.100 Stamps, Markings To Be Used Only Once.

[CC 1999 §15-42]
No person shall knowingly or willfully use or cause to be used more than once any stamp or stamps or printed marking or markings of a meter machine as shall be prescribed by the City Treasurer.

Section 615.110 Registration For Vending Machines.

[CC 1999 §15-43]
Every person who, in the capacity of owner, lessee, tenant or otherwise in any other capacity, shall operate or cause to be operated, directly or indirectly, any vending machine for selling or dispensing cigarettes to the public at retail shall obtain from the City Treasurer the license registration required by this Chapter and said license registration, in whatever form prescribed by the City Treasurer, shall be affixed in a conspicuous place on said vending machine.

Section 615.120 Cigarettes in Vending Machines To Be Taxed.

[CC 1999 §15-44]
It shall be unlawful for any person to sell, offer for sale, dispense or deliver through any vending machine any cigarette or cigarettes upon which the occupation license tax imposed by this Chapter has not been paid and the payment thereof evidenced on the containers thereof by stamps or printed markings of a meter machine. It shall be unlawful for the holder of any cigarette registration license, either wholesale or retail, or any employee of any holder of such license or any other person, through a vending machine or otherwise, to remove any container of cigarettes, in whole or in part, or mutilate the same, before the occupation license tax imposed by this Chapter has been paid and the payment thereof evidenced on the containers thereof by stamps or printed markings of a meter machine.

Section 615.130 Issuance.

[CC 1999 §15-45]
Upon approval of the application for a registration license required by this Chapter, the City Treasurer shall grant and issue to the applicant therefor a cigarette registration license.

Section 615.140 Non-Assignable.

[CC 1999 §15-46]
Cigarette registration license shall not be assignable and shall be valid only for and in the name of the person in whose name the same are issued and only for the transaction of business at the place and address designated thereof.

Section 615.150 Display.

[CC 1999 §15-47]
Every cigarette registration license shall at all times be conspicuously displayed at the place of business for which issued.

Section 615.160 Expiration.

[CC 1999 §15-48]
All cigarette registration licenses shall expire one (1) year after the date of issuance, unless sooner surrendered, suspended or revoked for cause by the City Treasurer.

Section 615.170 Duplicates.

[CC 1999 §15-49]
Whenever any cigarette registration license shall be defaced or is destroyed or lost, the City Treasurer shall, upon application, issue a duplicate thereof to replace the defaced, destroyed or lost license upon the payment of a fee of fifty cents ($.50) therefor. It shall be the duty of any person holding such cigarette registration license to apply for such replacement at any time the license theretofore issued to such person becomes defaced or is destroyed or lost immediately upon the fact being discovered.

Section 615.180 Retail Dealers May Purchase Stamps.

[CC 1999 §15-50]
While the primary physical labor on affixing stamps or printing evidence of payment on packages of cigarettes is placed on wholesale dealers and jobbers, any retail dealer may apply to and receive from the City Treasurer stamps to be affixed or printed marking privileges to evidence payment of the occupation license tax on his/her own stock of cigarettes to be sold or offered for sale.

Section 615.190 Affixation of Stamps By Dealer.

[CC 1999 §15-51]
A. 
Whenever any retail dealer or other person engaged in the business of selling cigarettes shall obtain or receive and have in his/her possession for resale at retail or for use within the City packages of cigarettes upon which no stamps have been affixed nor printed markings of a meter machine evidencing payment of the occupation license tax imposed by this Chapter, he/she shall immediately return the same to the person or dealer from whom he/she received the same or, within twenty-four (24) hours after receiving the same, affix stamps thereto or obtain the printed markings of a meter machine thereon evidencing the payment of the occupation license tax imposed by this Chapter.
B. 
Whenever any cigarettes are found in the place of business of such retail dealer or other person without stamps affixed and canceled or the printed markings of a meter machine evidencing the payment of the occupation license tax imposed by this Chapter in the manner prescribed by the City Treasurer and not marked as having been received within the preceding twenty-four (24) hours, the presumption shall be that such cigarettes are being kept and offered for sale in violation of the provisions of this Chapter.

Section 615.200 Monthly Reports To Collector.

[CC 1999 §15-52]
For the purpose of enabling the City Treasurer to properly administer and enforce the provisions of this Chapter, upon each delivery of cigarettes by a wholesale dealer or jobber to any retail dealer or vending machine operator, such wholesale dealer or jobber shall make duplicate multiple invoices showing the date of delivery, the amount and value of each shipment of cigarettes delivered and the name and address of the retail dealer or person to whom delivered and upon the first (1st) day of each calendar month shall forward to the City Collector one (1) copy of each said duplicate multiple invoices. On or before the tenth (10th) day of each calendar month each retail dealer or other person engaged in the business of selling cigarettes at retail within the City shall furnish to the City Collector a signed statement showing the number of cigarettes received by such retail dealer or other person for sale at retail within the City during the preceding month and the name or names and address or addresses of all persons, wholesale dealers, jobbers or manufacturers, respectively, from whom such retail dealer or other persons received such cigarettes.

Section 615.210 Report By Transporter To Collector.

[CC 1999 §15-53]
The City Treasurer may, by regulation, provide that whenever cigarettes are shipped into the City, any railroad company, express company, trucking company or other public or private carrier transporting any shipment thereof shall file with the City Treasurer a copy of the freight bill, invoice or whatever record was used concerning such shipment within ten (10) days after the delivery within the City of shipment.

Section 615.220 Records To Be Kept Three Years.

[CC 1999 §15-54]
All wholesale dealers, jobbers, vending machines operators, retail dealers and other persons engaged in selling or dispensing cigarettes within the City shall maintain and keep for a period of three (3) years after receiving such cigarettes such record of cigarettes received, sold, transferred or delivered within the City as shall be required by the City Treasurer by regulation under the provisions of this Chapter.

Section 615.230 Right of Inspection.

[CC 1999 §15-55]
The City Treasurer is hereby authorized to examine books, records, invoices, papers and stocks of cigarettes in and upon any premises where cigarettes are placed, stored, sold or offered for sale and the equipment of any dealer or person pertaining to the sale or delivery of cigarettes taxable by the provisions of this Chapter and each such dealer or person shall be required to give to the City Treasurer the means, facilities and opportunities for such examinations as are provided for and required by the provisions of this Chapter.

Section 615.240 Rules, Regulations Authorized.

[CC 1999 §15-56]
A. 
In addition to the authority and powers herein granted to the City Treasurer, he/she is hereby authorized and empowered to prescribe, promulgate, adopt and enforce rules and regulations relating to:
1. 
The form, denomination and sale of stamps.
2. 
The methods and means to be used in affixing and canceling stamps evidencing payment of the occupation license tax imposed by this Chapter.
3. 
The methods and means of using meter machines in printing evidence of payment of the occupation license tax.
4. 
The methods and means of keeping records of cigarettes received, sold, transferred or delivered within the City.
5. 
The delegation of his/her authority and powers to his/her duly authorized deputies and agents.
6. 
Any other matter or thing pertaining to the administration and enforcement of the provisions of this Chapter.

Section 615.250 Refund Under Certain Circumstances.

[CC 1999 §15-57]
A. 
Whenever any cigarettes, upon which stamps or printed markings of meter machine evidencing payment of the occupation license tax imposed by this Chapter have been placed by any dealer or other person, have been sold by such dealer or other person and shipped into another City or State or to a point not within the corporate limits of the City, for either wholesale or retail sale there or have become unfit for use or consumption or are not salable or have been destroyed, such dealer or other person shall be entitled to a refund of the actual amount paid by such dealer or other person to the City Treasurer for stamps or printed markings of a meter machine thereon.
B. 
If the City Treasurer shall be satisfied that any such dealer or person is entitled to a refund as herein provided, he/she shall issue to such dealer or person stamps or printed marking privileges of sufficient value to cover such refund. The City Treasurer is hereby authorized to prescribe, promulgate and adopt such rules and regulations concerning the presentation and proof of claims for refunds as herein provided as he/she shall deem expedient.

Section 615.260 Seizure of Untaxed Cigarettes.

[CC 1999 §15-58]
A. 
Whenever the City Treasurer or any Police Officer shall discover any cigarettes, subject to the occupation license tax imposed by this Chapter, upon which said occupation license tax is not evidenced by stamps affixed thereon or printed markings of a meter machine, then the City Treasurer is hereby authorized and empowered forthwith to seize and take possession of such cigarettes, together with any vending machine or other mechanical device for selling or dispensing such cigarettes or receptacle in which they are held for sale and the same shall thereupon be deemed to be forfeited to the City.
B. 
The City Treasurer may, within a reasonable time, but in no case longer than thirty (30) days after such seizure, by first causing notice of his/her intention so to do to be posted in at least five (5) places of public view within the City for at least five (5) days prior to the day of such sale, proceed to sell such forfeited cigarettes and equipment at the time and place and by the terms designated in said public notices of such sale posted as aforesaid.
C. 
From the proceeds of such sale the City Treasurer shall first collect the occupation license tax due on such cigarettes together with a penalty of fifty percent (50%) thereof in addition to the amount of said occupation license tax due on such cigarettes and the cost and expenses incurred in such proceedings. The City Treasurer shall pay the balance remaining in the funds realized from such sale after collecting the tax and penalty and costs and expenses of sale as aforesaid, if any, to the person in whose possession such cigarettes were found and, provided however, that such seizure and sale of such cigarettes and equipment shall not be deemed to relieve any person from any responsibility, penalty, fine or imprisonment for violation of any of the provisions of this Chapter.

Section 615.270 Quasi-Judicial Authority of Treasurer.

[CC 1999 §15-59]
The City Treasurer shall have power to administer oaths and take affidavits in relation to any matter or proceedings in the exercise of his/her powers and duties required by the provisions of this Chapter. The City Treasurer shall have power to subpoena and require the attendance of witnesses and the production of books, papers, documents and records to secure information pertinent to the performance of his/her duties as provided by this Chapter and the enforcement of this Chapter and to examine them in relation thereto.

Section 615.280 Revocation — Return of Stamps, Refund of Tax.

[CC 1999 §15-60]
A. 
The City Council, after hearing, shall suspend or revoke any cigarette registration license whenever he/she finds that the holder thereof has failed to comply with any of the provisions of this Chapter or any of the rules or regulations prescribed or promulgated under the provisions of this Chapter by the City Council.
B. 
Upon suspending or revoking any cigarette registration license, the City Council shall request the holder thereof to surrender to him/her immediately all license cards or tokens or duplicates thereof and the holder thereof shall surrender promptly all such license cards or tokens or duplicates thereof to the City Council as requested, together with all stamps, if any, in his/her possession which have not been affixed to packages of cigarettes.
C. 
The City Council is hereby affixed to refund all monies paid for such stamps so surrendered to him/her, but shall not refund any sum of money on account of any cigarette registration license once issued.
D. 
Whenever the City Council suspends or revokes any cigarette registration license, he/she shall notify the holder thereof immediately and afford said license holder a hearing if desired by said license holder, unless such hearing has already been afforded. After such hearing the City Council shall either rescind his/her order suspending or revoking such cigarette registration license or, good cause appearing therefore, shall continue such suspension or revocation of such cigarette registration license.