[1]
Editor's Note: Ord. No. 846 § I, adopted 10-15-1996,
repealed R.O. 1991 §§ 625.010 – 625.080 and enacted
the new provisions set out herein. R.O. 1991 §§ 625.010
– 625.080 derived from CC 1978 §§ 83.010 –
83.080.
[R.O. 1991 § 625.010; Ord. No. 846 § II, 10-15-1996]
When used in this Chapter the following
words shall have the meanings respectively ascribed to them:
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.
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.
In this instance is defined 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.
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, 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.
[R.O. 1991 § 625.020; Ord. No. 846 § II, 10-15-1996]
This tax and license shall be the
only tax that cigarette dealers or wholesalers shall be required to
pay to the City of Vandalia.
[R.O. 1991 § 625.030; Ord. No. 846 § II, 10-15-1996]
This tax shall be paid by the dealer or wholesaler, as defined in Section 625.010, selling cigarettes or offering them for sale.
[R.O. 1991 § 625.040; Ord. No. 846 § II, 10-15-1996]
Every dealer or wholesaler engaged
in the business of selling cigarettes or offering or displaying the
same for sale within the City of Vandalia shall pay an occupation
tax at the rate of two dollars ($2.00) per thousand (1,000) for all
cigarettes sold or offered or displayed for sale. This tax shall be
paid but once, as provided for in this Chapter, 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, of the Revised Statutes of Missouri, and pursuant to the powers
therein granted and the powers contained in the City Code of the City
of Vandalia, Missouri.
[R.O. 1991 § 625.050; Ord. No. 846 § II, 10-15-1996]
The tax provided for in this Chapter, under Section 625.040, shall be paid to the City of Vandalia, Missouri, and in the collection of such tax, the City Clerk shall allow a discount of two percent (2%) of the face value thereof.
[R.O. 1991 § 625.060; Ord. No. 846 § II, 10-15-1996]
It shall be the duty of every dealer or wholesaler, as defined in Section 625.010 of this Chapter, selling, offering, or displaying for sale any package of cigarettes, to remit the monthly cigarette tax reporting form, and full payment by the 15th day of each following month. The cancelled check, accompanied by the monthly cigarette tax reporting form, shall be proof of payment.
[R.O. 1991 § 625.070; Ord. No. 846 § II, 10-15-1996]
A1991 § 625.060; section.
For the purpose of enabling the City of Vandalia,
Missouri, 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 625.010, 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 officials of the City of Vandalia, Missouri.
2.
All dealers, wholesalers and retailers, as defined in Section 625.010, within the City of Vandalia, Missouri, 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 of Vandalia, Missouri.
3.
The City Clerk of the City of Vandalia,
Missouri, and the City Clerk's 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 625.010, is directed and required to give to the City Clerk, or the City Clerk's 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 Clerk of the City of Vandalia, Missouri, the City
Clerk is authorized and empowered to prescribe, adopt, promulgate
and enforce the rules and regulations relating to the delegation of
the City Clerk's powers to a deputy or other employee of the City
Clerk's 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. 1991 § 625.080; Ord. No. 846 § II, 10-15-1996]
The City Clerk of the City of Vandalia
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 the City
Clerk may deem advisable.
[R.O. 1991 § 625.090; Ord. No. 846 § II, 10-15-1996]
The City Clerk, or employees or agents
duly designated and authorized by the City Clerk, shall have the 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 Clerk shall have the power to subpoena and require
the attendance of witnesses and 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. 1991 § 625.100; Ord. No. 846 § II, 10-15-1996]
Any person violating this Chapter by failing to file the report and make the payment provided for in this Chapter shall be punished by a fine and/or imprisonment as set forth in Chapter 100, Article III. Failure to file each monthly report and make each monthly payment shall be deemed a separate offense.
[R.O. 1991 § 625.110; Ord. No. 846 § II, 10-15-1996]
Any dealer whose place of business
is outside the corporate limits of the City of Vandalia shall be bound
by all of the provisions of this Chapter.
