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City of Grain Valley, MO
Jackson County
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Table of Contents
Table of Contents
Cross Reference — City finances generally, ch. 135, et seq.
Editor's Note — Ord. no. 1249 §1, adopted on April 12, 1999, repealed this entire ch. 615 enacting the new provisions set out herein. Former ch. 615 derived from CC 1990 §§12-1, 12-61 — 12-77; ord. no. 540 §§1 — 2, 7-14-1986 and ord. no. 550 §§1, 3 — 18, 12-8-1986.
[Ord. No. 1249 §1, 4-12-1999]
The following words, terms and phrases, when used in this Chapter, shall have the meanings ascribed to them in this Section, except where the context clearly indicates a different meaning:
CIGARETTE
A roll of tobacco or any substance thereof wrapped in paper and used for smoking.
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 SELLER
Includes all persons who make the initial or first (1st) sale or distribution of cigarettes within the City.
LICENSE OFFICER
The City Collector or such other person designated or the Board of Aldermen.
PACKAGE
The individual package, box or other container from which sales of cigarettes are normally made or intended to be made.
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
Includes persons other than a dealer or wholesaler as defined in this Section, who are engaged in the business of selling 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.
SALE
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.
VENDING MACHINE OPERATOR
Includes all persons engaged in the distribution or sale of cigarettes by means of coin-operated vending machines.
WHOLESALER
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. 1249 §1, 4-12-1999]
This is the one and only license or other tax that cigarette dealers or wholesalers shall pay.
[Ord. No. 1249 §1, 4-12-1999]
This tax shall be paid by the dealer or wholesaler, as defined in Section 615.010, selling cigarettes or offering them for sale.
[Ord. No. 1249 §1, 4-12-1999]
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 ($2.00) per thousand (1,000) for all cigarettes sold or offered or displayed for sale. This tax shall be paid but once, as provided for in Section 615.060, 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 pursuant to the methods provided for by Section 92.040, RSMo., and pursuant to the powers granted therein.
[Ord. No. 1249 §1, 4-12-1999]
It shall be the duty of every dealer or wholesaler, as defined in Section 615.010, 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 the following month. The cancelled check, accompanied by the monthly cigarette tax reporting form, shall be proof of payment.
[Ord. No. 1249 §1, 4-12-1999]
A. 
For the purpose of enabling the license officer 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 615.010 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 license officer.
2. 
All dealers, wholesalers and retailers as defined in Section 615.010 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 license officer.
3. 
The license officer or his 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 this occupation tax imposed and assessed by this Chapter, each person, as defined in Section 615.010, is directed and required to give to the license officer or his 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 license officer, he is authorized and empowered to prescribe, adopt, promulgate and enforce rules and regulations relating to the delegation of his powers to a deputy or other employee of his office and any other matter or thing pertaining to the administration and enforcement of the provisions of this Chapter.
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. 1249 §1, 4-12-1999]
The license officer is authorized to prescribe, adopt 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 deems advisable.
[Ord. No. 1249 §1, 4-12-1999]
The license officer or his employees or agent duly designated and authorized by him 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 license officer 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 therein.
[Ord. No. 1249 §1, 4-12-1999]
Any person violating this Chapter by failing to file the report and make the payment provided for in Section 615.060 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. 1249 §1, 4-12-1999]
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.
[Ord. No. 1249 §1, 4-12-1999]
The sale of any cigarettes or cigarette wrappers to a person under the age of eighteen (18) years within the City limits is hereby prohibited.