[Ord. No. 673 §1; Ord. No. 883 §1]
Every person, firm or corporation who shall engage in the business of selling or supplying cigarettes to any retailer of cigarettes within the City shall procure a license therefor and at the time such license is issued shall pay an occupation tax at the rate of two dollars ($2.00) per thousand for any and all cigarettes sold or delivered to any such retailer. The intent and meaning of this Chapter is that the same shall levy an occupation tax based upon and pursuant to the method provided for by Chapter 94 RSMo., and pursuant to the power therein granted, the health and welfare powers of the City, and the powers further granted under the Constitution and Laws of Missouri to Constitutional Charter Cities. Said tax shall be paid and the stamps hereinafter provided for shall be affixed by the wholesaler or any other persons who shall sell or deliver cigarettes to any retailer of cigarettes within the City of Palmyra, or for the purpose of sale within the City of Palmyra.
[Ord. No. 673 §§2 — 4]
A. 
The tax provided for by Section 620.010 shall be prepaid by purchase from the City Clerk of tax stamps or by tax meter stamps.
B. 
The use, design and denominations of tax stamps and use of tax meter stamps, shall be in accordance with such rules and regulations as may be promulgated by the City Clerk, with the approval of the City Council.
C. 
In sale of said tax stamps or tax meter stamps, the City Clerk shall allow a discount of ten percent (10%) of the denominational or face value thereof.
[Ord. No. 673 §§5 — 7]
A. 
A tax meter is a device or mechanism to print prepaid tax on cigarette packages, which automatically locks when the amount of tax registered therein is exhausted. Meters in the possession of tax payers shall be set by the City Clerk for the amount of tax collected at the time of setting. The impressions made by tax meters are called tax meter stamps.
B. 
It shall be the duty of every person who shall sell or deliver any package of cigarettes to any retailer within the City to affix to each package of cigarettes so sold, or delivered, tax stamp or stamps, or tax meter stamp or stamps so purchased from the City Clerk, and which stamp or stamps so affixed shall evidence the payment of the tax imposed by this Chapter.
C. 
The City shall not be obligated to purchase tax meters for taxpayers.
[Ord. No. 673 §8]
No retailer shall, after November 1, 1968, sell any cigarettes within the City of Palmyra, unless the package containing the same, or from which they are sold, shall bear the tax stamp or stamps or tax meter stamp or stamps as provided herein.
[Ord. No. 673 §9]
Any person, firm or corporation violating any provision of this Chapter shall be guilty of a misdemeanor, and shall be fined not less than twenty-five dollars ($25.00), and not more than one hundred fifty dollars ($150.00).
[Ord. No. 958-93-07 §1, 8-19-1993]
In lieu of the purchase from the City Clerk of tax stamps and the use of tax meter stamps, payment of the tax to the City under the terms of this Chapter may be made as provided in this Section. Such alternate payment of the tax provided in this Chapter may be made on a monthly basis with payments due the City under the terms of this Chapter to be computed monthly as of the last business day of each month for the preceding month, and shall be paid on or before the fifteenth (15th) calendar day from each said computation date at the office of the City Clerk. The City Clerk's office shall be furnished a statement with each payment certified as correct by the licensee, in a form acceptable by the City, reflecting the total amount of any and all cigarettes sold or delivered to any such retailer for the month covered by the payment. No acceptance of any payments shall be construed as a release or as an accord and satisfaction of any claim the City may have for further or additional sums payable under this Chapter or for the performance of any other obligation hereunder. Failure to pay any payment required hereunder shall result in revocation of the license granted, and reinstatement thereof may be had only upon resolution by the City Council, and payment of the delinquent amount plus any interest or penalties as may be required by the resolution. The licensee shall not be relieved of its obligation to comply promptly with any of the provisions of this Chapter by any failure of the City to enforce prompt compliance. The licensee shall allow the City to audit all of its accounting and financial records regarding the sale or delivery of cigarettes to any retailer within the City, upon reasonable notice.