[R.O. 2013 §610.010]
When used in this Chapter, the following words shall have meanings
as herein indicated:
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 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, corporation, firm, partnership, incorporated
or unincorporated association, or any other legal or commercial entity.
Any person who sells to a consumer or to any person for any
purpose other than resale.
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.
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. 2013 §610.020; CC §82.020; CC 1991 §615.020]
Every person engaged in the retail business of selling cigarettes
or offering or displaying the same for sale within the City shall
procure a license therefor for each place of business that he/she
desires to have for sale of cigarettes in the City and at the time
such license is issued shall pay to the City Collector the sum of
one dollar ($1.00) as a registration fee for each such place of business
and, in addition thereto, each such person engaged in said business
shall pay an occupation tax at the rate of one dollar ($1.00) per
thousand (1,000) for each and all cigarettes so sold or offered or
displayed for sale. The intent and meaning of this Chapter is that
the same shall levy an occupation tax based upon and pursuant to the
method provided for by the Revised Statutes of Missouri and pursuant
to the powers therein granted and the powers further granted under
the Statutes and the stamps hereinafter provided for shall be affixed
by the person selling such cigarettes or displaying or offering the
same for sale and after the same shall have come to rest in this City
and before being displayed or offered for sale by any retail dealer
in this City.
[R.O. 2013 §610.030; CC 1991 §615.030 Ord. No. 615.100 §2, 11-12-1996]
The occupation license tax provided for by this Chapter shall be paid by purchase from the City Treasurer of stamps of such design and denomination as shall be prescribed by the City Treasurer or, alternatively, by payment of such license occupation tax contemporaneously with delivery of the sales report pursuant to Section 615.110 below. The City Treasurer shall allow a discount of ten percent (10%) of the denominational value.
[R.O. 2013 §610.040; CC §82.040; CC 1991 §615.040]
An amount equal to all the revenue accruing to the City from
permits and occupation licenses relating to the retail sale of cigarettes
is hereby ordered and directed to be deposited to the credit of the
General Fund.
[R.O. 2013 §610.050; CC §82.050; CC 1991 §615.050]
No person shall sell or offer for sale or display for sale at
retail any cigarettes without having first affixed to the package
thereof the stamp or stamps required to be affixed thereto under the
provisions of this Chapter.
[R.O. 2013 §610.060; CC §82.060; CC 1991 §615.060]
No person shall falsely and fraudulently make, forge, alter
or counterfeit any stamp or stamps prescribed by the Board of Aldermen
under the provisions of this Chapter or cause or procure to be falsely
or fraudulently made, forged, altered or counterfeited any such stamp
or stamps or knowingly and willfully utter, publish, pass or tender
as true any false, altered, forged or counterfeited stamp or stamps.
[R.O. 2013 §610.070; CC §82.070; CC 1991 §615.070]
Any person who, at the time this Chapter takes effect, shall
be engaged in the business of selling cigarettes or offering or displaying
the same for sale under an unexpired general merchant's license or
"blended license" shall be entitled to receive credit upon purchase
of stamps required by this Chapter in an amount to be determined as
follows: The total amount of cost of said unexpired general merchant's
license or blended licenses shall be prorated between the expired
and unexpired term of said license as of the effective date of this
Chapter; and the amount to be credited upon purchase of stamps shall
be the amount equal to such proportionate part of the sum so prorated
for the unexpired term, as the total amount of sales of cigarettes
for the year previous to the issuance of such unexpired general merchant's
license bears to the total amount of sales of all goods, wares and
merchandise sold by said merchant for said year; provided however,
that no such credit shall be allowed where the amount paid for the
unexpired general merchant's license or "blended license" does not
exceed the minimum amount required. All claims for any of such credits
shall be in writing and supported by affidavit and shall be subject
to the approval of the City Collector.
[R.O. 2013 §610.080; CC §82.080; CC 1991 §615.080]
Every person desiring to continue to engage in or hereafter
to begin to engage in the sale of cigarettes at retail within the
City shall file an application for a cigarette permit or permits as
hereinbefore provided. Every application for a cigarette permit shall
be made upon a form prescribed, prepared and furnished by the City
Collector and shall set forth such information as he/she shall require.
Upon approval of the application, the City Collector shall grant and
issue to the applicant a cigarette permit, as herein provided, for
each place of business within the City set forth in the application.
Cigarette permits shall not be assignable and shall be valid only
for the persons in whose names they are issued and for the transaction
of business in the places designated therein and shall at all times
be conspicuously displayed at the places for which issued. All permits
shall expire one (1) year from the date of issue unless sooner suspended,
surrendered or revoked by the City Collector. Whenever any permit
issued under the provisions of this Chapter is defaced, destroyed
or lost, the City Collector shall issue a duplicate permit for the
defaced, destroyed or lost permit upon the payment of a fee of fifty
cents ($.50).
[R.O. 2013 §610.090; CC §82.090; CC 1991 §615.090]
The Board of Aldermen may suspend or, after hearing, revoke
a cigarette permit whenever it finds that the holder thereof has failed
to comply with any of the provisions of this Chapter or any rules
or regulations prescribed or promulgated under this Chapter. Upon
suspending or revoking any cigarette permit, the Board of Aldermen
shall request the holder thereof to surrender to the City Collector
immediately all permits or duplications thereof and the holder shall
surrender promptly all such permits to the City Collector as requested.
Whenever the Board of Aldermen suspends a cigarette permit, it shall
cause the holder to be notified immediately and afford him/her a hearing,
if desired, and if the hearing has not already been afforded. After
such hearing, the Board of Aldermen shall either rescind its order
of suspension or, good cause appearing therefor, continue the suspension
or revoke the permit.
[R.O. 2013 §610.100; CC 1991 §615.100; Ord. No. 615.100 §4, 11-12-1996]
No person shall sell or offer for sale or display for sale at retail within the City any cigarette unless on the container thereof there has been affixed a Missouri State decal, the occupation license tax has been paid thereon, and evidence of payment has been made pursuant to Section 615.030.
[R.O. 2013 §610.110; CC 1991 §615.110; Ord. No. 615.100 §3, 11-12-1996]
A.
It
shall be the duty of every wholesale dealer or jobber, before delivering
to any retail dealer or other person within the City for sale at retail
with the City:
1.
To affix to each package of cigarettes a stamp purchased from and
furnished by the City Treasurer, which stamp so affixed and canceled
shall evidence the payment of the occupation license tax imposed by
this Chapter and such stamp shall be canceled as soon as it shall
be affixed to the package containing such cigarettes.
2.
Alternatively, the wholesale dealer or jobber shall agree to provide
to the City a report showing daily purchases and return of each package
of cigarettes by each retail dealer and vending machine operator within
the City, which report shall net out the dollar amount due the City
for the occupation license tax by the month. The reporting form shall
be approved by the City and shall be due not later than the fifteenth
(15th) of each month for the preceding month. Each wholesale dealer
or jobber shall authorize the City to verify such reports with information
provided to the Missouri Department of Revenue.
[R.O. 2013 §610.120; CC §82.120; CC 1991 §615.120]
Whenever any cigarettes upon which stamps have been placed by
a retail dealer have been sold and shipped by him/her into another
City or State for sale or use there or have become unfit for use and
consumption or unsaleable or have been destroyed, the retail dealer
shall be entitled to a refund of the actual amount of tax paid by
him/her with respect to such cigarettes. If the City Collector is
satisfied that any retail dealer is entitled to a refund, he/she shall
issue to such retail dealer stamps of sufficient value to cover the
refund. 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 refunds as he/she may deem advisable.
[R.O. 2013 §610.130; CC §82.130; CC 1991 §615.130]
Whenever the City Collector or any of his/her duly authorized
representatives shall discover any cigarettes subject to tax provided
by this Chapter and upon which said occupation tax has not been paid
or the stamps affixed as herein required, 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, by a public notice at least
five (5) days before the day of sale, sell such forfeited cigarettes
at a place designated by him/her and from the proceeds 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 Collector shall pay the balance, if any, to the person in
whose possession such forfeited cigarettes were found; provided however,
that such seizure and sale shall not be deemed to relieve any person
from fine or imprisonment provided herein for violation of any provisions
of this Chapter.
[R.O. 2013 §610.140; CC §82.140; CC 1991 §615.140]
The City Collector 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.
