[R.O. 2011 §81.010; Ord. No. 1951 §1(81.010), 2-16-1999]
When used in this Chapter, the following words shall have meaning as 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.
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, corporation, firm, partnership, incorporated or unincorporated association, or any other legal or commercial entity.
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 (1) 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.
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 Chapter 149, RSMo., who so sells or so distributes cigarettes or tobacco products.
[R.O. 2011 §81.020; Ord. No. 1951 §1(81.020), 2-16-1999]
Every person engaged in the retail business of selling cigarettes or offering or displaying them for sale within the City shall procure a license therefore for each place of business that he/she desires to have for sale of cigarettes in the City, and at the time such license is issued, shall pay to the City Collector the sum of ten dollars ($10.00) as a registration fee for each such place of business, and every wholesale dealer engaged in selling cigarettes to retail dealers within the corporate limits of the City of Savannah shall pay an occupation tax to the rate of six dollars ($6.00) per thousand (1,000) for each and all cigarettes so sold or offered or displayed for sale. 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 Section 94.270, RSMo., and pursuant to the powers therein granted and the powers further granted under the Statutes of Missouri to Cities of the Fourth Class. Said tax shall be paid and the stamps hereinafter provided for shall be affixed by the individual or firm wholesaling such cigarettes or displaying or offering the same for sale, and when the same shall have come to rest in this City, and before being offered for sale by any retail dealer in this City.
[R.O. 2011 §81.030; Ord. No. 1951 §1(81.030), 2-16-1999]
A. 
The occupation license tax provided for by this Section shall be paid by purchase from the City Collector of stamps of such design and denomination as shall be prescribed by the City Collector or, alternatively, by payment of such license occupation tax contemporaneously with delivery of the sales report. In the sale of the stamps, the City Collector 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.
1. 
Evidence of payment. 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.
a. 
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.
2. 
Sale restricted. 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.
[R.O. 2011 §81.070; Ord. No. 1951 §1(81.070), 2-16-1999]
Every person desiring to continue to engage in, or hereafter to begin to engage in, the sale of cigarettes at retail within the City limits shall file an application for a cigarette permit or permits as hereinbefore provided. Every application for a cigarette permit shall be made upon a form prescribed, prepared and furnished by the City Clerk/Treasurer, and shall set forth such information as he/she shall require. Upon approval of the application, the City Clerk/Treasurer shall grant and issue to the applicant a cigarette permit as herein provided for each place of business within the City set forth in the application. Cigarette permits shall not be assignable and shall be valid only for the person in whose names they are issued and for the transaction of business in the places for which issued. All permits shall expire one (1) year from the date of issue unless sooner suspended, surrendered or revoked by the Board of Aldermen. Whenever any permit issued under the provisions of this Section is defaced, destroyed or lost, the City Clerk/Treasurer shall issue a duplicate permit for the defaced, destroyed or lost permit upon the payment of a fee of fifty cents ($.50).
[R.O. 2011 §81.080; Ord. No. 1951 §1(81.080), 2-16-1999]
The Board of Aldermen may suspend or, after hearing, revoke a cigarette permit 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 cigarette permit, the Board of Aldermen shall request the holder thereof to surrender to the City Clerk/Treasurer immediately all permits or duplicates thereof and the holder shall surrender promptly all such permits to the City Clerk/Treasurer as requested. Whenever the Board of Aldermen suspends a cigarette permit, it shall cause the holder to be notified immediately and afford him/her a hearing, if desired, and if the hearing has not already been afforded. After such hearing, the Board of Aldermen shall either rescind its order of suspension or, good cause appearing therefor, continue the suspension or revoke the permit.
[R.O. 2011 §81.100; Ord. No. 1951 §1(81.100), 2-16-1999]
A. 
For the purpose of enabling the City Collector to properly enforce the terms of this Chapter as to such wholesale and retail dealers, the following provisions are hereby enacted: 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 of each shipment of cigarettes delivered and the 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. The City Collector by regulation may provide that whenever cigarettes are shipped into the City by the railroad company, express company, trucking company, or other public carrier transporting any shipment thereof, the wholesaler shall file with the City Collector a copy of the freight bill within ten (10) days after delivery in the City of each shipment. All dealers 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 or his/her duly authorized representatives and 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 occupation tax imposed and assessed by this Chapter, each person is hereby directed and required to give to 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:
1. 
The method and means to be used in cancellation of stamps if any.
2. 
The denomination and sale of stamps.
3. 
The delegation of his/her powers to a deputy or other employee or employees of his/her office or with the consent of the Board of Aldermen to delegate his/her powers to the Chief of Police.