[CC 1999 §15-33]
When used in this Chapter, the following words and phrases shall
be defined to mean as follows:
Any railroad, express company, trucking company, bus company
or other public or private carrier transporting cigarettes into the
City.
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 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.
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 occupation 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.
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.
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.
Any mechanical electric or electronic, self-service device
which, upon insertion of money, tokens or any other form of payment,
dispenses tobacco products.
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.
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.
[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.
[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.
[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.
[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.
[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.
[CC 1999 §15-39; Ord. No. 96-103, 8-26-1996]
A.Â
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.Â
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.Â
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.
[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.
[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.
[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.
[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.
[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.
[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.
[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.
[CC 1999 §15-47]
Every cigarette registration license shall at all times be conspicuously
displayed at the place of business for which issued.
[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.
[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.
[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.
[CC 1999 §15-51]
A.Â
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.Â
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.
[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.
[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.
[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.
[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.
[CC 1999 §15-56]
A.Â
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.Â
The
form, denomination and sale of stamps.
2.Â
The
methods and means to be used in affixing and canceling stamps evidencing
payment of the occupation license tax imposed by this Chapter.
3.Â
The
methods and means of using meter machines in printing evidence of
payment of the occupation license tax.
4.Â
The
methods and means of keeping records of cigarettes received, sold,
transferred or delivered within the City.
5.Â
The
delegation of his/her authority and powers to his/her duly authorized
deputies and agents.
6.Â
Any
other matter or thing pertaining to the administration and enforcement
of the provisions of this Chapter.
[CC 1999 §15-57]
A.Â
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.Â
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.
[CC 1999 §15-58]
A.Â
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.Â
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.Â
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.
[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.
[CC 1999 §15-60]
A.Â
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.Â
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.Â
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.Â
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.
