[Ord. No. 121696 §1, 12-16-1996]
For the purposes of this Chapter, the following terms shall
have these prescribed meanings:
A roll of tobacco or any substitute thereof wrapped in paper
and used for smoking.
The legally appointed City Clerk of the City of Peculiar,
Missouri, or in the event that a vacancy exists in the office of City
Clerk, or in the event that there shall not be an ordinance providing
for the office of City Clerk, the Mayor or his duly authorized representative
shall exercise the authority delegated herein to the City Clerk.
A person who comes into possession of tobacco for the purpose
of consuming it, giving it away or disposing of it in any way.
Any person dealing directly with the manufacturer of cigarettes
in their purchase and in the business of selling cigarettes as a first
(1st) seller.
Includes all persons who make the initial or first (1st)
sale or distribution of cigarettes within the City.
The tax imposed by the City under this Chapter upon the business
and for the privilege of selling cigarettes at retail in the City.
The individual package, box or other container from which
sales of cigarettes are normally made or intended to be made.
Any individual, partnership, society, association, joint
stock company, corporation, estate, receiver, trustee, assignee, referee
or other person acting in a fiduciary or representative capacity,
whether appointed by a court or otherwise, or any combination of individuals.
Includes persons 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 or both, exchange or
barter, conditional or otherwise, in any manner or by any means whatsoever,
for a consideration, or any agreement therefor.
Includes all persons engaged in the distribution or sale
of cigarettes by means of coin-operated vending machines.
Includes persons whose principal business is that of a wholesale
jobber and who is known to the trade as such, who sells cigarettes
for only the purpose of resale or giving them away, or exposing the
same where they may be taken or purchased or otherwise acquired by
the retailer.
[Ord. No. 121696 §2, 12-16-1996]
The applicant shall pay to the City Clerk the sum of one dollar
($1.00) as a registration fee for each such place of business.
[Ord. No. 121696 §3, 12-16-1996]
This tax shall be paid by the dealer or wholesaler, as defined in Section 610.010, selling cigarettes or offering them for sale.
[Ord. No. 121696 §4, 12-16-1996]
Every dealer or wholesaler engaged in the business of selling cigarettes or offering or displaying the same for sale within the City shall pay an occupation tax at the rate of two dollars fifty cents ($2.50) per thousand for all cigarettes sold or offered or displayed for sale. This tax shall be paid but once, as provided for in Section 610.060, and only by the dealer selling cigarettes or displaying or offering them for sale. The intent and meaning of this Section is that the same shall levy an occupation tax based upon and pursuant to the methods provided for by Section 92.040, RSMo., and pursuant to the powers therein granted and the powers contained in the City Codes.
[Ord. No. 121696 §5, 12-16-1996]
The tax provided for in Section 610.040 shall be paid to the City Clerk and, in the collection of such tax, the City Clerk shall allow a discount of ten percent (10%) of the face value thereof.
[Ord. No. 121696 §6, 12-16-1996]
It shall be the duty of every dealer or wholesaler, as defined in Section 610.010, selling, offering or displaying for sale any package of cigarettes to remit the monthly cigarette tax reporting form and full payment by the fifteenth (15th) day of each following month. The canceled check, accompanied by the monthly cigarette tax reporting form, shall be proof of payment.
[Ord. No. 121696 §7, 12-16-1996]
A.
For the
purpose of enabling the City Clerk to enforce the terms of this Section,
the following provisions are enacted:
1.
Each dealer in the City and those wholesalers and retailers as defined in Section 610.010 shall procure and retain invoices showing the amount and value of the shipment of cigarettes received by him, 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 Clerk.
2.
All dealers, wholesalers and retailers as defined in Section 610.010 within the City of Peculiar 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 Code.
3.
The
City Clerk or her 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 Section.
4.
To verify the accuracy of the occupation tax imposed and assessed by this Section, each person, as defined in Section 610.010, is directed and required to give to the City Clerk or her 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, she is authorized
and empowered to prescribe, adopt, promulgate and enforce rules and
regulations relating to the delegation of her powers to a deputy or
other employee of her office and any other matter or thing pertaining
to the administration and enforcement of the provisions of this Section.
6.
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. 121696 §8, 12-16-1996]
The City Clerk 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 she may deem advisable.
[Ord. No. 121696 §9, 12-16-1996]
The City Clerk or her employees or agents duly designated and
authorized by her shall have power to administer oaths and take affidavits
in relation to any matter or proceedings in the exercise of their
powers and duties under this Section. The City Clerk shall have 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 Section and to examine them in relation thereto.
[Ord. No. 121696 §10, 12-16-1996]
Any person violating this Chapter by failing to file the report and make the payment provided for in Section 610.060 hereof shall be punished by a fine of not more than five hundred dollars ($500.00) or imprisoned for not more than ninety (90) days, or be punished by both such fine and imprisonment. Failure to file each monthly report and make each monthly payment shall be deemed a separate offense.
[Ord. No. 121696 §11, 12-16-1996]
Any dealer whose place of business is outside the corporate
limits of the City shall be bound by all of the provisions of this
Chapter.
