[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:
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 sell, distribute, deliver, convey or
give away cigarettes to retail dealers or other persons in the City
for the purpose of resale only.
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.
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, 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.
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.
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.
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.
Any person engaged in the distribution or sale of cigarettes
by means of coin-operated vending machines.
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.Â
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.Â
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.Â
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.Â
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.Â
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.Â
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.Â
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.Â
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.Â
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.Â
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.Â
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:
[CC 1988 §82.120; Ord. No. 1219 §1, 9-2-1997]
A.Â
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.Â
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.Â
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.
