[Ord. No. 942 §1, 4-8-1985]
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 or material except tobacco.
Any express company, railroad company, trucking company,
public or common carrier, or delivery service of any kind which makes
deliveries of any quantity of cigarettes to any retail dealer in the
City of Hermann for sale at retail.
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, other than a wholesale dealer, jobber, or manufacturer,
engaged in the business of selling cigarettes, whether by personal
handling or through a vending machine to the ultimate customer.
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.
Any person who shall sell, distribute, deliver, convey, or
give away cigarettes to retail dealers or other persons in the City
of Hermann for the purpose of resale only.
[Ord. No. 942 §2, 4-8-1985]
Every person engaged in the retail business of selling cigarettes or offering or displaying the same for sale within the City of Hermann shall procure a license therefor by first obtaining the appropriate business license required by Chapter 605 and by any other applicable ordinances of the City of Hermann, and in addition thereto shall pay an occupation tax at the rate of one dollar ($1.00) per one thousand (1,000) cigarettes sold or offered or displayed for sale within the City. In addition to the application for business license required by Chapter 605 and by any other applicable ordinances of the City of Hermann, each retail dealer shall, prior to commencing the sale at retail of cigarettes within the City, file with the City Collector a statement showing the exact name, business address, and business telephone number of each wholesale dealer or jobber and each freight carrier from whom such retail dealer purchases or obtains any quantity of cigarettes for resale within the City of Hermann. Thereafter, each such retail dealer shall file with the City Collector a supplementary written statement for the purpose of updating such information within ten (10) days after any change in the dealer's source of supply for cigarettes purchased for resale within the City of Hermann.
[Ord. No. 942 §3, 4-8-1985]
The tax imposed by Section 620.020 hereof shall be paid monthly by each retail dealer, with the rate of tax being applied to all cigarettes purchased or in any way acquired by such dealer during the preceding calendar month for resale within the City of Hermann. Each retail dealer shall prepare and file with the City Collector a written statement, on a form provided by such Collector, showing the exact quantity of cigarettes purchased or in any way acquired by such dealer for resale during such preceding calendar month, and showing the name and address of the wholesale dealer or jobber or other person from whom each such quantity was obtained. Each such monthly report shall be signed by the retail dealer, or by the authorized agent or officer of such dealer, and shall be filed with, and the tax required thereby paid to, the City Collector not later than the tenth (10th) day of the month next following the month for which such tax is due.
[Ord. No. 942 §4, 4-8-1985]
No person shall sell, offer for sale, or display for sale, at retail, within the City of Hermann any cigarettes without having satisfied all of the requirements of this Chapter, including the obtaining of a license therefor as required by Chapter 605 and any other applicable ordinances of the City of Hermann, and making and filing the statements and paying the occupation tax as provided herein.
[Ord. No. 942 §5, 4-8-1985]
A.
At the
time of making any sale or delivery of cigarettes to a retail dealer
for resale within the City of Hermann, the wholesale dealer or jobber
or freight carrier so making such sale or delivery shall make a true
duplicate invoice for such transaction showing the date of sale or
delivery, the quantity and wholesale value of each brand or variety
of cigarettes so sold or delivered, and the name and address of the
retail dealer to whom such sale or delivery is made. Not later than
ten (10) days after the date of such sale or delivery, the wholesale
dealer or jobber or freight carrier shall forward one (1) such duplicate
invoice for each such transaction to the City Collector of the City
of Hermann, using the envelopes provided from time to time by the
Collector. Each such wholesale dealer or jobber and freight carrier
shall also retain its own copy of such invoices for not less than
three (3) years and shall make the same available for inspection and
copying by the City Collector upon reasonable notice.
B.
Each
retail dealer within the City of Hermann shall keep and maintain for
not less than three (3) years all invoices and other records of the
purchases or delivery to such dealer of cigarettes to be held for
sale at retail, or displayed for sale at retail, within the City of
Hermann, and shall permit the inspection and copying thereof by the
City Collector, or by the duly authorized representative of such Collector,
at any time during regular business hours upon twenty-four (24) hours'
notice, in order to allow verification of the correct occupation tax
to be paid by such retail dealer pursuant to this Chapter.
C.
The City
Collector, and duly authorized agents or employees of the Collector,
shall have power to administer oaths and take affidavits in relation
to any matter or proceeding in the exercise of the powers and duties
provided in this Chapter. The City Collector shall have the power
to subpoena and require the attendance of witnesses and the production
of books, papers and documents to secure the information pertinent
to the performance of the duties of such office hereunder and the
enforcement of this Chapter and to examine such materials in relation
thereto.
[Ord. No. 942 §6, 4-8-1985]
The Board of Aldermen may suspend or revoke the license of any
retail dealer for the sale at retail of cigarettes within the City
of Hermann whenever it is found by such Board that the retail dealer
has failed to comply with any of the provisions of this Chapter. Upon
making a preliminary determination that a suspension or revocation
of the license is in order, the Board shall cause notice thereof to
be served upon the retail dealer, which notice shall state that the
dealer may request a hearing before the Board of Aldermen by delivering
notice of such request to the City Clerk within five (5) days after
his receipt of notice of the prospective suspension or revocation.
Such hearing shall be afforded the retail dealer at the next regular
meeting of the Board of Aldermen, or at such other time as may be
requested by the dealer and agreed to by the Board. The suspension
or revocation shall become effective twenty (20) days after the date
of delivery of notice thereof to the retail dealer; except that if
the dealer requests a hearing on such issue before the Board of Aldermen
and if the Board after such hearing finds that the dealer has in fact
failed to comply with the provisions of this Chapter, the suspension
or revocation shall become effective ten (10) days after the date
of such hearing. No retail dealer shall engage in the sale at retail
of cigarettes at any time during which any such suspension or revocation
is in effect. Revocation of the license for sale of cigarettes shall
also be cause for revocation of the business license held by such
retail dealer within the City of Hermann.
[Ord. No. 942 §7, 4-8-1985]
In the event any cigarettes upon which stamps have been placed
by a retail dealer, pursuant to this Chapter, have been sold and shipped
by him into another City or State for sale or use therein, or have
become unfit for use and consumption or have been destroyed or have
been rendered otherwise unsalable, the retail dealer shall be entitled
to a credit for the actual amount of tax paid by such dealer with
respect to such cigarettes, with such credit to be applied against
the tax otherwise due and payable for the next calendar month. The
City Collector is hereby authorized to adopt, prescribe and promulgate
such rules and regulations with regard to the presentation and proof
of claim for credits against tax as may be reasonable and necessary
to the administration of this Chapter.
[Ord. No. 942 §8, 4-8-1985]
Whenever the City Collector or any of his duly authorized representatives
should discover any cigarettes subject to tax provided by this Chapter,
and upon which said occupation tax has not been paid, 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 and pursuant
to a public notice at least five (5) days before the date of sale,
sell such forfeited cigarettes at a place designated by him, and from
the proceeds of such sale shall collect the tax due thereon, plus
a penalty of one hundred percent (100%) thereof, plus the costs incurred
in such proceedings. The City Collector shall pay the balance, if
any, to the retail dealer in whose possession such forfeited cigarettes
were found; provided, however, that such seizure and sale shall not
be deemed to relieve any person from liability for punishment provided
herein for violation of any of the provisions of this Chapter.
[Ord. No. 942 §9, 4-8-1985]
Violation of any provision of this Chapter shall be a misdemeanor.
