[R.O. 2006 §635.010; Ord. No. 902 §I, 11-5-1996]
When used in this Chapter, the following words shall have the meanings respectively ascribed to them:
- 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 (1st) seller.
- FIRST SELLER
- The first (1st) 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 City.
- OCCUPATION TAX
- The tax imposed by the City under this Chapter upon the business and for the privilege of selling cigarettes at retail in the City.
- 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.
- 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.
- VENDING MACHINE OPERATOR
- 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.
[R.O. 2006 §635.020; Ord. No. 902 §I, 11-5-1996]
Every person, retailer or dealer selling cigarettes or offering or displaying the same for sale within the City shall procure a license therefor for each place of business that it desires to have for sale of cigarettes in the City and at the time such license is issued shall pay to the City the sum of one dollar ($1.00) for each such license.
[R.O. 2006 §635.030; Ord. No. 902 §I, 11-5-1996]
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 ($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 615.050, and only by the dealer selling cigarettes or displaying or offering them for sale.
[R.O. 2006 §635.040; Ord. No. 902 §I, 11-5-1996]
The tax provided for in Section 615.030 shall be paid to the City and in the collection of such tax, the City shall allow a discount of ten percent (10%) of the face value thereof.
[R.O. 2006 §635.050; Ord. No. 902 §I, 11-5-1996]
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 each following month. The cancelled check, accompanied by the monthly cigarette tax reporting form, shall be proof of payment.
[R.O. 2006 §635.060; Ord. No. 902 §I, 11-5-1996]
For the purpose of enabling the City to enforce the terms of this Chapter:
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 City.
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 City.
The City 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.
To verify the accuracy of the occupation tax imposed and assessed by this Chapter, each person, as defined in Section 615.010, is directed and required to give to the City or his/her duly authorized representatives the means, facilities and opportunity for such examinations as are herein provided for and required.
The City is authorized and empowered to prescribed, 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.
[R.O. 2006 §635.070; Ord. No. 902 §I, 11-5-1996]
The City is authorized to adopt, prescribed 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.
[R.O. 2006 §635.080; Ord. No. 902 §I, 11-5-1996]
The City or its employees or agents duly designated and authorized 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 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.
[R.O. 2006 §635.090; Ord. No. 902 §I, 11-5-1996]
Every application for a cigarette license as provided in Section 615.020 hereof shall be made on a form prescribed, prepared and furnished by the City and shall set forth such information as required.
Upon approval of an application for a cigarette license, the City shall grant and issue to the applicant a cigarette license.
Cigarette licenses shall not be assignable and shall be valid only for the persons in whose names issued and for the transaction of business in the places designated therein.
Cigarette licenses shall at all times be conspicuously displayed at the places for which issued.
Whenever any license issued under the provisions of this Section is defaced, destroyed or lost, the City shall issue a duplicate license for the defaced, destroyed or lost permit upon the payment of a fee of fifty cents ($.50).
[R.O. 2006 §635.100; Ord. No. 902 §I, 11-5-1996]
Report Of Violation. Whenever the City finds that the holder of a cigarette license has failed to comply with any of the provisions of this Chapter or any rules or regulations of the City prescribed or promulgated under this Chapter, the City shall notify the Board of Aldermen of such violation of this Chapter or regulations and shall submit to the Board of Aldermen evidence of violation and a full report thereof.
Hearing. The Board of Aldermen shall afford the person alleged to have violated this Chapter or regulations a hearing at such time and place as the Board of Aldermen may designate, and the Board of Aldermen may thereafter, for good cause shown, suspend or revoke the cigarette license of the offender whenever it finds that the provisions of this Chapter or the rules and regulations of the City prescribed or promulgated under this Chapter have not been complied with.
Notice Of Penalty. When the Board of Aldermen suspends or revokes a cigarette license, the City shall notify the holder of the license immediately, and the holder shall promptly surrender the license to the Collector on request.
[R.O. 2006 §635.110; Ord. No. 902 §I, 11-5-1996]
Whenever the City shall discover any cigarettes subject to tax provided by this Chapter and upon which the occupation tax has not been paid as required in this Chapter, the City is authorized and empowered forthwith to seize and take possession of such cigarettes, together with any vending machine or other automatic mechanical device for selling and dispensing cigarettes or receptacles in which they are held for sale, and the cigarettes, machines or devices shall thereupon be deemed to be forfeited to the City.
The City may, within a reasonable time thereafter, by public notice at least five (5) days before the day of sale, sell such forfeited cigarettes at a place designated and from the process of such sale shall collect the tax due thereon, together with a penalty of fifty percent (50%) thereof and the costs incurred in such proceedings. The City shall pay the balance, if any, to the person in whose possession such forfeited cigarettes were found; provided however, such seizure and sale shall not be deemed to relieve any person from fine or imprisonment for violation of any provision of this Chapter.
[R.O. 2006 §635.120; Ord. No. 902 §I, 11-5-1996]
When used in this Chapter, "collector" means the Finance Officer of the City of Warrenton or any duly authorized representatives.
[R.O. 2006 §635.130; Ord. No. 902 §I, 11-5-1996]
Any person violating any of the provisions of this Chapter 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. Each days' violation of this Chapter shall be deemed a separate offense.
[R.O. 2006 §635.140; Ord. No. 902 §I, 11-5-1996]
Any dealer who sells cigarettes within the corporate limits of the City shall be bound by all of the provisions of this Chapter regardless of the location of any corporate offices or other places of business.