[CC 1992 §610.010; Ord. No. 503 §1, 10-7-1996]
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.
CONSUMER
A person who comes into possession of tobacco for the purpose
of consuming it, giving it away or disposing of it in any way.
DEALER
Any person dealing directly with the manufacturer of cigarettes
in their purchase and in the business of selling cigarettes as a first
(1st) seller.
FIRST SALE
The first sale of a tobacco product by a manufacturer, wholesaler
or other person to a person who intends to sell such tobacco products
at retail or to a person at retail within the State of Missouri.
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 other person acting in a fiduciary or representative capacity,
whether appointed by a court or otherwise, or any combination of individuals.
RETAILER
Any person who sells to a consumer or to any person for any
purpose other than resale.
SALE
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.
VENDING MACHINE OPERATOR
Includes all persons 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 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 1992 §610.020; Ord. No. 503 §2, 10-7-1996]
The tax hereafter described in this Chapter shall be the one
and only license or other tax that cigarette dealers or wholesalers
shall pay.
[CC 1992 §610.030; Ord. No. 503 §3, 10-7-1996]
This tax shall be paid by the dealer or wholesaler, as defined in Section
610.010, selling cigarettes or offering them for sale.
[CC 1992 §610.040; Ord. No. 503 §4, 10-7-1996]
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 one dollar ($1.00) 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 Chapter is that the same shall levy an occupation tax based upon and pursuant to the methods provided for by Section 92.040, RSMo., 1959, and pursuant to the powers therein granted and the powers contained in the City.
[CC 1992 §610.050; Ord. No. 503 §5, 10-7-1996]
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.
[CC 1992 §610.060; Ord. No. 503 §6, 10-7-1996]
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 to the City Clerk. The canceled check, accompanied by the monthly cigarette tax reporting form, shall be proof of payment.
[CC 1992 §610.070; Ord. No. 503 §7, 10-7-1996]
A. For the
purpose of enabling the City Clerk to enforce the terms of this Chapter,
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/her, 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
610.010 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.
3. The
City Clerk or his/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
Chapter.
4. To verify the accuracy of the occupation tax imposed and assessed by this Chapter, each person, as defined in Section
610.010, is directed and required to give to the City Clerk or his/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, he/she is authorized
and empowered to prescribe, adopt, promulgate and enforce rules and
regulations relating to the delegation of his/her powers to a Deputy
or other employee of his/her office and any other matter or thing
pertaining to the administration and enforcement of the provisions
of this Chapter.
[CC 1992 §610.080; Ord. No. 503 §8, 10-7-1996]
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 he/she may deem advisable.
[CC 1992 §610.090; Ord. No. 503 §9, 10-7-1996]
The City Clerk or his/her employees or agents duly designated
and authorized by him/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 Chapter. 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 Chapter and to examine them in
relation thereto.
[CC 1992 §610.100; Ord. No. 503 §10, 10-7-1996]
Any person violating this Chapter by failing to file the report and make the payment provided 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.
[CC 1992 §610.110; Ord. No. 503 §11, 10-7-1996]
Any dealer whose place of business is outside the corporate
limits of the City shall be bound by all the provisions of this Chapter.