[CC 1979 §15-50; Ord. No. 1088, 6-27-1980; Ord. No. 96-54 §2, 10-15-1996]
There is hereby imposed a tax of two (2) mills per cigarette on all cigarettes sold within the municipal limits of the City of Neosho, subject to the following definitions and provisions.
[Ord. No. 96-54 §2, 10-15-1996]
When used hereinafter in this Chapter, the following words and phrases shall be defined to mean as follows:
CIGARETTE
A roll of tobacco or any substitute 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 manufacture of cigarettes in their purchase and in the business of selling cigarettes as a first seller.
FIRST SELLER
Means and includes all persons who make the initial or first distribution of cigarettes within the City.
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
Persons other than a dealer or wholesaler as defined in this Section, who is engaged in the business of selling cigarettes at retail, who shall sell or offer for sale 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
Persons whose principal business is that of a wholesale jobber or who is known to the trade as such, who sells cigarettes for only the purpose of resale of giving them away, or exposing the same where they may be taken or purchased or otherwise acquired by the retailer.
[Ord. No. 96-54 §2, 10-15-1996]
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 of all cigarettes sold or offered or displayed for sale. This tax shall be paid but once, as provided for in Section 635.060 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 based upon and pursuant to the methods provided by Section 92.040, RSMo., 1959, and pursuant to the powers therein granted and the powers contained in the Code of Municipal ordinances of the City of Neosho.
[Ord. No. 96-54 §2, 10-15-1996]
It shall be the duty of every dealer or wholesaler, as defined in Section 635.020, 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.
[Ord. No. 96-54 §2, 10-15-1996]
A. 
For the purpose of enabling the City Collector 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 635.020 shall procure and retain invoices showing the amount and value of the shipment of cigarettes received by him/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 City Collector.
2. 
All dealers, wholesalers and retailers, as defined in Section 635.020 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 of Neosho.
3. 
The City Collector 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.
4. 
To verify the accuracy of the occupation tax imposed and assessed by this Chapter, each person, as defined in Section 635.020, is directed and required to give to the City Collector or his/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 City Collector, he/she is authorized and empowered to prescribe, 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.
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. 96-54 §2, 10-15-1996]
The City Collector is authorized to adopt, prescribe 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.
[Ord. No. 96-54 §2, 10-15-1996]
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. 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 information pertinent to the enforcement of this Chapter and to examine them in relation thereto.
[Ord. No. 96-54 §2, 10-15-1996]
Any person violating this Chapter by failing to file the report and make the payment provided for in Section 635.060 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.