City of Lake Saint Louis, MO
St. Charles County
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Table of Contents
Table of Contents
[CC 1988 §82.010; Ord. No. 1219 §1, 9-2-1997]
When used in this Chapter, the following words shall have the meanings herein indicated:
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 sell, distribute, deliver, convey or give away cigarettes to retail dealers or other persons in the City for the purpose of resale only.
OCCUPATIONAL LICENSE TAX
The tax imposed by the City of Lake Saint Louis under this Chapter upon the person as defined herein for the privilege of selling cigarettes at retail in the City of Lake Saint Louis.
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).
PERSON
Any individual, partnership, society, association, joint stock company, corporation, estate, receiver, trustee, assignee, referee or any other person acting in a fiduciary or representative capacity, whether appointed by a court or otherwise, and any combination of individuals.
RETAILER
Any person who sells to a consumer or to any person for any purpose other than resale.
SALE
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.
STAMPED CIGARETTES
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.
VENDING MACHINE
A mechanical device used for the sale and dispensing of cigarettes and automatically operated by the purchaser through the deposit of coins, slugs or tokens.
VENDING MACHINE OPERATOR
Any person engaged in the distribution or sale of cigarettes by means of coin-operated vending machines.
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/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 1988 §82.020; Ord. No. 1219 §1, 9-2-1997]
Every person engaged in the retail business of selling cigarettes or offering, delivering or displaying the same for retail sale within the City of Lake Saint Louis shall produce a current business license, in accordance with Chapter 605 of the City Code, or a cigarette registration permit, whichever is applicable, therefore for each place of business that he/she desires to have for sale of cigarettes in the City. Every person to whom said license is issued shall pay an occupational license tax at the rate of five cents ($.05) per package of twenty (20) cigarettes for each and all cigarettes so sold or offered, delivered or displayed for sale within the City. Said tax shall be paid and the stamps hereinafter provided for shall be affixed by the person selling such cigarettes or displaying, delivering or offering the same for sale, after the same shall have come to rest in this City, and before being displayed or offered for sale by any retail dealer in this City.
[CC 1988 §82.030; Ord. No. 1219 §1, 9-2-1997]
It shall be unlawful for any person to sell or dispense through a vending machine any cigarettes upon which the tax has not been paid and the payment thereof evidenced on the containers thereof. It shall be unlawful for any person, through a vending machine or otherwise, to remove the container of cigarettes, in whole or in part or mutilate same, before the tax thereon has been paid and evidence of payment stamped or printed thereon.
[CC 1988 §82.040; Ord. No. 1219 §1, 9-2-1997]
A. 
The tax provided by Section 620.020 of this Chapter shall be paid by purchase from the City Collector of stamps of such design and denomination as may be prescribed by the City Collector. It shall be the duty of every person selling, offering or displaying for sale at retail, any package of cigarettes, to affix to each package of cigarettes so sold, offered or displayed for sale, stamp(s) so purchased from the City Collector, and which stamps so affixed shall evidence the payment of the tax imposed; such stamps shall be cancelled as soon as they shall be affixed to the package containing such cigarettes.
1. 
Tax provision. The tax provided for may be paid to the City Collector upon purchase of stamps of such design and denomination as may be prescribed by the City. The City Collector may require the use of stamps for enforcement purpose.
2. 
Cigarette stamp, impression to be affixed. Such stamps will be so affixed to each package of cigarettes intended for sale at retail as will evidence the payment to the City of the tax imposed by this Chapter. Stamps shall be affixed to each package of cigarettes in an aggregate denomination not less than the amount of the occupation tax, based upon the contents therein, and shall be affixed in such manner as to be visible to the purchaser.
3. 
Discounts. Any wholesale dealer, jobber, retail dealer, retailer, manufacturer or other person engaged in selling cigarettes or offering, delivering or displaying cigarettes for sale within the City under the alternate payment method of stamps shall not be eligible for any discount on the denominational value of the stamps to be affixed to each cigarette package.
[CC 1988 §82.050; Ord. No. 1219 §1, 9-2-1997]
All revenue accruing to the City of Lake Saint Louis under the provisions of this Chapter shall be credited to the General Fund.
[CC 1988 §82.060; Ord. No. 1219 §1, 9-2-1997]
A. 
It shall be unlawful for any person to sell or offer or display for sale at retail any cigarettes unless said tax has been paid.
B. 
No person shall sell or offer for sale or display for sale at retail any cigarettes unless on the container thereof there has been affixed a stamp evidencing the payment of the tax or, in lieu thereof, proof of monthly payment of the tax to the City Collector as outlined in this Chapter.
[CC 1988 §82.070; Ord. No. 1219 §1, 9-2-1997]
It shall be unlawful for any person to falsely and fraudulently make, forge, alter or counterfeit any stamp(s) prescribed by the Board of Aldermen under the provisions of this Chapter or cause or procure to be falsely or fraudulently made, forged, altered or counterfeit, any such stamp(s) or knowingly and willfully publish, pass or tender as true any false, altered, forged or counterfeited stamp(s).
[CC 1988 §82.080; Ord. No. 1219 §1, 9-2-1997]
Every person desiring to engage in or hereafter to begin to engage in the sale of cigarettes at retail within the City and is not otherwise required to maintain a business license shall file an application for cigarette registration permit(s) as herein provided. Every application for a cigarette registration permit shall be made upon a form prescribed, prepared and furnished by the City Clerk and shall set forth such information as he/she shall require. Upon approval of the application, the City Clerk shall grant and issue the applicant a cigarette registration permit as herein provided for each location within the City set forth in application. Cigarette registration permits shall not be assignable and shall be valid only for the persons in whose name they are issued and for the sale of cigarettes at retail in the place as designated therein and shall at all times be conspicuously displayed at the places for which issued. All permits shall extend to and terminate on the last day of June, unless sooner suspended, surrendered or revoked. Whenever any permit issued under the provisions of this Section is defaced, destroyed or lost, the City Clerk shall issue a duplicate permit for the defaced, destroyed or lost permit upon payment of costs in the amount of one dollar ($1.00).
[CC 1988 §82.090; Ord. No. 1219 §1, 9-2-1997]
The Board of Aldermen may suspend, or after a hearing, revoke a business license or cigarette registration permit, whichever is applicable, whenever it finds that the holder thereof has failed to comply with any of the provisions of this Chapter or any rules or regulations prescribed or promulgated under this Chapter. Upon suspending or revoking any business license or cigarette registration permit, the Board of Aldermen shall request the holder thereof to surrender to the City Clerk immediately all licenses or cigarette registration permit or duplicates thereof, and the holder shall surrender promptly all such licenses to the City Clerk as requested. Whenever the Board of Aldermen suspends a license or cigarette registration permit, it shall cause the holder to be notified immediately and afford him/her a hearing, if desired, if the hearing has not already be afforded. After such hearing, the Board of Aldermen shall either rescind its order of suspension, or for good cause appearing therefore, continue the suspension or revoke the license or cigarette registration permit.
[CC 1988 §82.100; Ord. No. 1219 §1, 9-2-1997]
Each retail dealer shall affix, within the time hereinafter prescribed, to each package of cigarettes, stamps furnished by and purchased from the City of Lake Saint Louis or, in lieu thereof, proof of monthly payment of the tax to the City Collector as outlined in Section 620.040 of this Chapter evidencing the payment of the occupational license tax imposed by this Chapter. Said dealer shall cancel such stamps before the cigarettes are offered for retail sale or before they are otherwise disposed of by writing or stamping across the face thereof the name of such retail dealer and the date of cancellation or shall immediately mark in ink on each unopened box, carton or other container of such cigarettes the word "received" and the month, day and hour of such receipt and shall affix his/her signature thereto or in any other manner prescribed. He/she shall, in any event, open such box, carton or other container and immediately affix such stamps to each package or carton therein and cancel the same in the manner herein provided within twenty-four (24) hours after such receipt and prior to the sale of such cigarettes. Whenever any cigarettes are found in the place of business of such retail dealer without the stamps affixed and canceled or not marked as having been received within the preceding twenty-four (24) hours, the prima facie presumption shall arise that such cigarettes are kept therein in violation of the provision of this Section. Stamps shall be affixed to each package of cigarettes of an aggregate denomination not less than the amount of the occupational license tax upon said retail dealer, based upon the contents herein, and shall be affixed in such a manner as to be visible to the purchaser.
[CC 1988 §82.110; Ord. No. 1219 §1, 9-2-1997]
A. 
For the purpose of enabling the City Collector to properly enforce the terms of this Chapter as to such retail dealers, the following provisions are hereby enacted:
1. 
At the time of delivering cigarettes to any retail dealer, each wholesale dealer in the City shall make a true duplicate invoice showing the date of delivery, the amount and value of each shipment of cigarettes delivered, and the name of the retail dealer to whom delivery is made and shall retain the same for a period of three (3) years, subject to the use and inspection of the City Collector. Each wholesale and retail dealer in the City shall procure and retain invoices showing the amount and value of each shipment of cigarettes received by him/her, the date thereof, and the name of the shipper and shall retain the same for a period of three (3) years, subject to the use and inspection of the City Collector.
2. 
The City Collector, by regulation, may provide that whenever cigarettes are shipped into the City, the railroad company, express company, trucking company or other public carrier transporting any shipment thereof shall file with the City Collector a copy of the freight bill within ten (10) days after delivery in the City of each shipment.
3. 
All dealers 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 Collector.
4. 
The City Collector or his/her duly authorized representatives are hereby authorized to examine the books, papers, invoices and other records and stock of cigarettes in and upon any premises where the same are placed, stored and sold and equipment of any such wholesale or retail dealer pertaining to the sale and delivery of cigarettes taxable under this Chapter. To verify the accuracy of the occupational license tax imposed and assessed by this Chapter, each such person is hereby directed and required to give the City Collector or his/her duly authorized representatives the means, facilities and opportunity for such examination as are herein provided for and required. In addition to the powers herein granted to the City Collector, he/she is hereby authorized and empowered to prescribe, adopt, promulgate and enforce rules and regulations relating to:
a. 
The method and means to be used in cancellation of stamps, if any;
b. 
The denomination and sale of stamps; and
c. 
The delegation of his/her powers to deputy or other employees of his/her office or with the consent of the Board of Aldermen to delegate his/her powers to the Police Chief.
[CC 1988 §82.120; Ord. No. 1219 §1, 9-2-1997]
A. 
Refund. Whenever any cigarettes have become unfit for use and consumption and are not salable or have been destroyed, and upon which stamps have been affixed or evidence of payment verified, they shall be entitled to a credit of the actual amount of tax paid on such cigarettes.
B. 
Monthly Payment. The City Collector 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 Collector may deem advisable.
C. 
Stamps. Whenever any cigarettes upon which stamps have been affixed by a wholesale dealer or jobber have been sold and shipped by him/her into another City or State for sale or use there, or have become unfit for use or consumption, or have become unsalable, or have been destroyed, such wholesale dealer upon the presentation and proof of a claim shall be entitled to a credit of the actual amount of tax paid on such cigarettes. If the City Collector is satisfied that any wholesale dealer, jobber or retail dealer is entitled to a refund, he/she shall issue such refund.
[CC 1988 §82.130; Ord. No. 1219 §1, 9-2-1997]
Whenever the City Collector or any of the City Collector's duly authorized representatives shall discover any cigarettes subject to the tax provided in this Chapter and upon which said occupational license tax has not been paid or the stamps not affixed as herein required, the City Collector or such representatives are hereby authorized and empowered forthwith to seize and take possession of such cigarettes, together with any vending machine or receptacle in which they are held for sale, and the same shall thereupon be deemed to be forfeited to the City. The City Collector may, within a reasonable time thereafter, by a public notice of at least five (5) days before the day of sale, sell such forfeited cigarettes at a place designated by him/her and from the proceeds of such sale shall collect the tax due thereon, together with a penalty of fifty percent (50%) thereof and the costs incurred in such proceedings. The City Collector 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 herein for violation of any provision of this Chapter.
[CC 1988 §82.140; Ord. No. 1219 §1, 9-2-1997]
It shall be unlawful for any person in the City to sell or give or offer to sell or give any cigarette(s) or cigarette paper or wrappers to any person under the age of eighteen (18) years.
[CC 1988 §82.150; Ord. No. 1219 §1, 9-2-1997]
The City Clerk, or the City Clerk's duly designated and authorized employees or agents, 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.