State Law Reference — Authority to impose
license taxes, RSMo. § 94.110; Issuance of licenses, RSMo.
§ 94.120; Authority to prohibit sales to minors, RSMo. § 71.740;
tax, RSMo. Ch. 149; State cigarette tax, RSMo. § 149.011
et seq.
Editor's note — Ord. No. 96-30
adopted December 10, 1996, repealed ch. 7 and enacted the new provisions
set out herein. Former ch. 7 derived from ord. no. 73-28 §§ 1 — 2,
2-19-1974.
[Ord. No. 96-30 § II(7-1), 12-10-1996]
When used in this Chapter, the following words shall have the
meanings herein indicated:
Any roll for smoking made wholly or in part of tobacco irrespective
of size or shape and whether or not such tobacco is flavored, adulterated
or mixed with any other ingredient, the wrapper or cover of which
is made of paper or any other substance of material except tobacco.
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 under this Chapter upon the business
and for the privilege of selling cigarettes at retail in the City.
A quantity of cigarettes wrapped and sealed in paper, tinfoil
or otherwise by the manufacturer of the cigarettes prior to being
placed in cartons and shipment from the manufacturer.
Any person other than a wholesale dealer, jobber or manufacturer
engaged in the business of selling cigarettes, by personal handling
or through a vending machine, to the ultimate consumer or agent.
Any person other than a dealer or wholesaler as defined in
this Section, who is engaged in the business of selling cigarettes
at retail, who shall sell or offer for sale cigarettes, irrespective
of quantity, number of sales, giving the same away or exposing the
same where it may be taken, or purchased, or otherwise acquired.
Any transfer of title or possession, exchange or barter,
conditional or otherwise, in any manner or by any means whatsoever
for a consideration or any agreement therefor.
A small piece of paper with such printing thereon as may
be prescribed by the Mayor which, when affixed to a package of cigarettes,
shall evidence payment of the occupational tax thereon.
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 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.
[Ord. No. 96-30 § II(7-2), 12-10-1996]
A.
License Required. Every wholesale dealer, jobber, retail
dealer, manufacturer or other person engaged in selling cigarettes
or offering, delivering or displaying the same for sale within the
City shall procure an annual license therefor for each place of business
that he/she desires to have for the sale or distribution of cigarettes.
B.
Procedure. Every application for a cigarette license shall
be made upon a form prescribed, prepared and furnished by the City
Collector, and shall set forth such information as shall be required.
Upon approval of the application, the Collector shall grant and issue
to the applicant a cigarette license as herein provided.
C.
Fees. At the time such license is issued, the City Collector
shall collect the sum of ten dollars ($10.00) as a registration fee
for each place of business.
[Ord. No. 96-30 § II(7-3), 12-10-1996]
In addition to the license provided for in Section 7-2, each wholesale dealer or jobber or licensee shall pay an occupational license tax at a rate of one dollar fifty cents ($1.50) per thousand (1,000) for each and all cigarettes sold, offered, delivered or displayed for sale.
[Ord. No. 96-30 § II(7-4), 12-10-1996]
It shall be the duty of every retail dealer or wholesaler, as defined in Section 7-1, selling, offering or displaying for sale any package of cigarettes, to remit the monthly cigarette tax reporting form and full payment of the tax by the fifteenth (15th) day of the following month. Every wholesaler or jobber shall generate a report detailing daily purchases and returns of cigarette sales by retail dealers or customers within the City. Monthly cigarette sales reports shall detail each day the invoice number, customer name, location, and total cigarettes purchased by each retail dealer or customer. The cancelled check, accompanied by the monthly cigarette tax reporting form, shall be proof of payment. The wholesaler or jobber is hereby granted a discount of two percent (2%) on the net tax due after refunds as provided for in Section 7-3 to cover collection costs.
[Ord. No. 96-30 § II(7-5), 12-10-1996]
A.
Tax Provision. The tax provided for in Section 7-3 may be paid to the City Collector upon purchase of stamps of such design and denomination as may be prescribed by the Mayor or his/her duly authorized representative. The City Collector may require the use of stamps for enforcement purposes.
B.
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.
C.
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.
[Ord. No. 96-30 § II(7-6), 12-10-1996]
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 Section 7-3 of this Chapter.
C.
No
person shall falsely or fraudulently make, forge, alter or counterfeit
any stamp, as shall be prescribed by the Mayor, or procure or cause
to be falsely or fraudulently made, forged, altered or counterfeited
any such stamp, or knowingly and willfully utter, publish, pass or
tender as true any false, altered, forged or counterfeited stamp.
[Ord. No. 96-30 § II(7-7), 12-10-1996]
A.
Duty of Dealer. Whenever a retail dealer or other person
engaged in the business of selling cigarettes shall obtain or receive
and have in his/her possession for resale at retail in the City, packages
of cigarettes upon which no stamps have been affixed or for which
monthly payment has not been made of the cigarette tax imposed by
this Chapter, that person shall be deemed guilty of a misdemeanor,
unless such person within twenty-four (24) hours after receipt of
the same, notifies the City Collector of his/her possession of the
packages of the cigarettes and identifies the wholesale dealer or
jobber who sold and delivered the packages of cigarettes to him/her.
B.
Presumption Of Violation. Whenever any cigarettes are found
in the place of business of such retail dealer or other person without
the stamps affixed in the manner prescribed by this Chapter, and not
marked as having been received within the preceding twenty-four (24)
hours, the presumption shall be that the cigarettes are being kept
in violation of the provisions of this Section.
[Ord. No. 96-30 § II(7-8), 12-10-1996]
A.
Licensing. Every person who, in the capacity of owner, lessee, tenant, or in any other capacity shall operate or cause to be operated, directly or indirectly, a vending machine for selling and dispensing of cigarettes to the public, shall obtain from the City Collector a license as required in Section 7-2 for each vending machine in a form prescribed by the Mayor. Said license shall be affixed on a conspicuous part of such vending machine.
B.
Unlawful Sales. It shall be unlawful for any person to sell and dispense through a vending machine any cigarettes upon which the tax has not been paid. 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 the same, before the tax thereon has been paid. The fee shall be as set out in Section 7-3.
[Ord. No. 96-30 § II(7-9), 12-10-1996]
Cigarette licenses shall not be assignable, and shall be valid
only for the person in whose name issued and for the transaction of
business in the places designated therein.
[Ord. No. 96-30 § II(7-10), 12-10-1996]
Cigarette licenses shall at all times be conspicuously displayed
at the places for which issued.
[Ord. No. 96-30 § II(7-11), 12-10-1996]
All cigarette licenses shall expire on June thirtieth (80th)
in each and every year, unless sooner suspended, surrendered or revoked
for cause by the City Collector.
[Ord. No. 96-30 § II(7-12), 12-10-1996]
Whenever any license issued under the provisions of this Chapter
is defaced, destroyed or lost, the City Collector shall issue a duplicate
license for the defaced, destroyed or lost license upon the payment
of a fee of five dollars ($5.00).
[Ord. No. 96-30 § II(7-13), 12-10-1996]
A.
Hearing Required. Whenever it has been determined
by the City Collector that the holder of a cigarette license has failed
or refused to comply with any of the provisions of this Chapter, or
any rules or regulations prescribed or promulgated under this Chapter,
the City Council shall be notified of such violation. The City Collector
shall submit to the Council evidence of the same and a full report
thereof, and the Council shall thereafter afford the person alleged
to have violated the Chapter or regulations a hearing at such time
and place as the Council may designate. The City Administrator shall
provide written notice to the licensee of the hearing by regular mail
at least ten (10) calendar days prior to the hearing. At the hearing
the City Attorney shall present witnesses and evidence on behalf of
the City to provide a full report of the alleged violation of this
Chapter or regulations. The licensee shall have the right to present
witnesses and evidence of its own which are relevant to the alleged
violation.
B.
Authority Of City Council. The Council may thereafter,
for good cause shown, suspend or revoke the cigarette license of the
offender upon a written finding that the licensee has not complied
with the provisions of this Chapter or the rules and regulations prescribed
or promulgated hereunder.
C.
Notice Of Penalty. When the City Council suspends
or revokes a cigarette license, the City Collector shall notify the
holder of the license immediately, and the holder shall promptly surrender
the license to the City Collector on request.
[Ord. No. 96-30 § II(7-14), 12-10-1996]
For the purpose of enabling the City to enforce the terms of
this Chapter, the following provisions are enacted:
1.
Each retail dealer in the City and those wholesalers and retailers as defined in Section 7-1 shall procure and retain invoices showing the amount and value of the shipment of cigarettes received, 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 City.
2.
All dealers, wholesalers and retailers as defined in Section 7-1 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.
3.
The City Collector or other duly authorized City representative is
authorized to examine books, records, invoices, papers, stock of cigarettes
in and upon any premises where the cigarettes are placed, stored or
sold, and equipment of any such wholesale dealer, jobber or retail
dealer 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 such person is directed and required to give
to the City Collector or other duly authorized City representative
the means, facilities and opportunity for such examinations as are
provided for and required in this Section.
5.
Cigarette tax reporting information received from the State of Missouri
shall be held in confidence and used solely for verifying cigarette
tax payments.
[Ord. No. 96-30 § II(7-15), 12-10-1996]
A.
Refund. Whenever any cigarettes have become unfit
for use and consumption and are not salable or have been destroyed,
upon which stamps have been affixed or evidence of payment verified,
they shall be entitled to a credit of the actual amount of the 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 for refund as required by rules and regulations promulgated in Sections 7-14 and 7-15. If the City Collector is satisfied that any wholesale dealer, jobber or retail dealer is entitled to a refund, the Collector shall submit evidence thereof to the City Council for approval of the refund.
[Ord. No. 96-30 § II(7-16), 12-10-1996]
The City Collector shall, within five (5) days after the first
(1st) day of each month, furnish to the City Clerk, duplicate copies
of receipts of stamp sales and a verified statement of all license
sales, or in lieu thereof, duplicate copies of cigarette license sales
for the purpose of verification and recording.
[Ord. No. 96-30 § II(7-17), 12-10-1996]
A.
Seizure. Whenever the City Collector or any other
duly authorized representatives shall discover any cigarettes subject
to tax provided by this Chapter, and upon which said occupation tax
has not been paid and the stamps affixed, or evidence of payment of
said occupation tax verified, the City Collector or any duly authorized
representatives are hereby authorized and empowered forthwith to seize
possession of such cigarettes, together with any vending machine or
other automatic mechanical device for selling and dispensing cigarettes,
or receptacle in which they are held for sale, and the same shall
thereupon be deemed to be forfeited to the City.
B.
Sale. The City Collector may, within a reasonable
time thereafter, by public notice at least five (5) days before the
day of the sale, sell such forfeited cigarettes at a place designated
by the Collector, and from the proceeds of such sale, shall collect
the tax 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. Such seizure and sale shall not be deemed to
relieve any person from fine or imprisonment provided herein for violation
of any provisions of this Chapter.
[Ord. No. 96-30 § II(7-18), 12-10-1996]
The Mayor, or his/her employees or agents duly designated and
authorized by him/her, 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 Mayor, or his/her
duly authorized representative, shall have the power to subpoena and
require the attendance of witnesses and the production of books, papers
and documents to secure information pertinent to the enforcement of
this Chapter and to examine them in relation thereto.
[Ord. No. 96-30 § II(7-19), 12-10-1996]
A.
Authority. In addition to the other powers herein
granted the Mayor, he/she is hereby authorized and empowered to prescribe,
adopt, promulgate and enforce rules and regulations relating to:
1.
The denomination and sale of stamps;
2.
The delegation of his/her powers to the City Collector, a deputy
or employee of the Collector's office to enforce payment of the
tax; or
3.
Any other matter or thing pertaining to the administration and enforcement
of the provisions of this Chapter, subject at all times to the approval
of the City Council.
B.
Duty. It shall be the duty of the City Collector
each year to annually renew the "request for Cigarette Tax
Records" with the Missouri Department of Revenue.
[Ord. No. 96-30 § II(7-20), 12-10-1996]
The revenue accruing to the City from the permits and occupation
licenses relating to the retail sale of cigarettes shall be paid into
the General Fund.
[Ord. No. 96-30 § II(7-21), 12-10-1996]
A.
Any person violating any of the provisions of this Chapter shall
be deemed guilty of a misdemeanor and, upon first (1st) conviction
thereof be fined in the sum of not less than ten dollars ($10.00)
and not more than five hundred dollars ($500.00) or imprisonment for
not more than ninety (90) days or be punished by both such fine and
imprisonment. Upon second (2nd) conviction thereof, in the sum of
not less than twenty-five dollars ($25.00) and not more than five
hundred dollars ($500.00) or imprisonment for not more than ninety
(90) days or be punished by both such fine and imprisonment. Upon
any subsequent conviction thereof shall be fined in the sum of not
less than one hundred dollars ($100.00) and not more than five hundred
dollars ($500.00) or imprisonment for not more than ninety (90) days
or be punished by both such fine and imprisonment. If the person so
subsequently convicted shall be a licensed wholesale dealer, jobber
or retailer dealer in cigarettes, his/her license shall thereupon
be revoked, and the license shall not be renewed for a period of one
(1) year therefrom.
B.
Failure to file each monthly report and make each monthly payment
shall be deemed a separate offense.
