[R.O. 1996 § 615.010; Ord. No. 1249 § 1, 4-12-1999[1]]
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:
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.
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
seller.
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.
Includes all persons who make the initial or first sale or
distribution of cigarettes within the City.
The City Collector or such other person designated or the
Board of Aldermen.
The individual package, box or other container from which
sales of cigarettes are normally made or intended to be made.
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).
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.
Cigarettes, chewing tobacco, alternative nicotine products
(smokeless tobacco, liquid tobacco), vapor products; rolling papers;
cigars; pipe tobacco; or snuff.
[Ord. No. 2375, 12-14-2015]
Any person who sells to a consumer or to any person for any
purpose other than resale.
In this instance, is defined to be and declared to include
sales, barters, exchanges and every other manner, method and form
of transferring the ownership of personal property from one 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.
Includes all persons engaged in the distribution or sale
of cigarettes by means of coin-operated vending machines.
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, her 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.
[1]
Editor's Note: This ordinance also repealed former Ch. 615
in its entirety. Former Ch. 615 derived from CC 1990 §§ 12-1,
12-61 — 12-77, amended 7-14-1986 by Ord. No. 540 §§ 1
— 2, and 12-8-1986 by Ord. No. 550 §§ 1, 3 —
18.
[R.O. 1996 § 615.020; Ord. No. 1249 § 1, 4-12-1999]
This is the one and only license
or other tax that cigarette dealers or wholesalers shall pay.
[R.O. 1996 § 615.030; 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.
[R.O. 1996 § 615.040; 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.
[R.O. 1996 § 615.050; 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 15th day of the following month. The cancelled check, accompanied by the monthly cigarette tax reporting form, shall be proof of payment.
[R.O. 1996 § 615.060; 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 or 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 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 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 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 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 license officer, he or she is authorized and empowered
to prescribe, adopt, promulgate and enforce rules and regulations
relating to the delegation of his or her powers to a deputy or other
employee of his or her 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.
[R.O. 1996 § 615.070; 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 or she deems advisable.
[R.O. 1996 § 615.080; Ord. No. 1249 § 1, 4-12-1999]
The license officer or his or her
employees or agent duly designated and authorized by him or 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 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.
[R.O. 1996 § 615.090; Ord. No. 1249 § 1, 4-12-1999; Ord. No. 2375, 12-14-2015]
Any person violating this Chapter by failing to file the report and make the payment provided for in Section 615.050 hereof shall be punished by a fine and/or imprisonment as set forth in Section 100.110 of this Code. Failure to file each monthly report and make each monthly payment shall be deemed a separate offense. Any person violating this Chapter in any other manner other than failing to file the report and make the required payment 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.
[R.O. 1996 § 615.100; 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.
[R.O. 1996 § 615.110; Ord. No. 1249 § 1, 4-12-1999; Ord. No. 2375, 12-14-2015]
A.
The sale of any restricted tobacco products, as defined in Section 615.010, to a person under the age of eighteen (18) years within the City limits of Grain Valley, Missouri, is hereby prohibited.
B.
It
shall be unlawful and a violation of this Chapter for any person under
the age of eighteen (18) years to possess, consume, distribute, sell
or otherwise use any restricted tobacco products within the City limits
of Grain Valley, Missouri, unless such person is an employee of a
seller of such restricted tobacco products and is in such possession
of same in order to effect a sale in the course of employment.
C.
It
shall be unlawful and a violation of this Chapter for any person under
the age of eighteen (18) years to misrepresent his or her age to purchase
restricted tobacco products.
