[Ord. of 6-9-1997(3); amended by Ord. No.
2005-4, 2-28-2005; 2-22-2010]
For the purposes of this article, the following words and phrases
shall have the meanings ascribed to them by this section:
Every manufacturer, jobber, wholesale dealer or other person
who supplies a seller with cigarettes.
Every package, box, can or other container of any cigarettes,
irrespective of the material from which such container is made, to
which the Internal Revenue stamp of the United States government is
required to be affixed by and under federal statutes and regulations
and in which retail sales of cigarettes are normally made or intended
to be made.
Every person to whom title to any cigarette is transferred
by a seller for any valuable consideration within the City.
Every act or transaction, irrespective of the means employed,
including the use of vending machines and other mechanical devices,
whereby title to any cigarettes shall be transferred from the seller
to any other person within the City for any valuable consideration.
Any person who transfer title to any cigarettes, or in whose
place of business title to any cigarettes is transferred, or who engages
in a sale as defined herein for valuable consideration within the
City for any purpose other than resale.
A small gummed piece of paper or decal to be sold by the
Treasurer and to be affixed to every package of cigarettes sold at
retail in the City and also any insignia or symbol printed by a meter
machine upon any such package under the authorization of the Commissioner
of Revenue.
[Ord. of 6-9-1997(3); amended by Ord. of 5-26-1998; Ord.
No. 2003-7, 5-27-2003; Ord. No. 2004-15, 5-24-2004; 4-28-2014; 5-13-2019 by Ord. No. 2019-02, eff. 7-1-2019]
There is hereby levied and imposed by the City upon each and
every sale of cigarettes a tax equivalent to $0.70 for each pack of
cigarettes sold within the City. The amount of such tax shall be paid
by the seller, if not previously paid, in the manner and at the time
provided for in this article.
[Ord. of 6-9-1997(3); amended by Ord. No.
2005-4, 2-28-2005; 2-22-2010]
(a)
The tax imposed by this article shall be paid by affixing or causing
to be affixed a stamp or stamps, of the proper denominational or face
value, to each package of cigarettes sold within the City in the manner
and at the time provided for in this article. Every dealer and every
seller in the City shall have the right to buy such stamps from the
Treasurer and to affix them to packages of cigarettes as provided
for in this article.
(b)
The Commissioner of Revenue may permit the payment in advance of
the tax levied and imposed by this article by the method of placing
imprints of the stamps upon original packages by the use of meter
machines in lieu of the method of paying such tax by the purchase
and affixing of gum stamps, and may prescribe and enforce the necessary
regulations setting forth the method to be employed and the conditions
to be observed in the use of such meter machines.
[Ord. of 6-9-1997(3); amended by Ord. No.
2005-4, 2-28-2005; 2-22-2010]
For the purpose of making stamps available for use, the Commissioner
of Revenue shall prescribe, prepare and furnish to the Treasurer,
and the Treasurer shall sell, stamps of such denominations and in
such quantities as may be necessary for the payment of taxes imposed
by this article. In the sale of such stamps, the Treasurer shall allow
a discount of 8% of the denominational or face value thereof to cover
the costs which will be incurred in affixing the stamps to the packages
of cigarettes. In the event the printing by an authorized meter machine
is used in lieu of gummed stamps, there shall also be allowed a discount
of 8% of the denominational or face value of the imprints of such
stamps so printed by such meter machine to cover the costs incurred
in printing such imprints.
[Ord. of 6-9-1997(3); amended by Ord. No.
2005-4, 2-28-2005; 2-22-2010]
(a)
Every local dealer in cigarettes is hereby required and it shall
be his duty to purchase such stamps, at the office of the Treasurer,
as shall be necessary to pay the tax levied and imposed by this article
and to affix or cause to be affixed a stamp or stamps of the monetary
value prescribed by this article to each package of cigarettes prior
to delivery or furnishing of such cigarettes to any seller. Nothing
herein contained shall preclude any dealer from using a stamp meter
machine in lieu of gummed stamps to effectuate the provisions of this
article.
(b)
Every seller shall examine each package of cigarettes prior to exposing
the same for sale for the purpose of ascertaining whether such package
has the proper stamps affixed thereto or imprinted thereon as required
by this article. If, upon examination, unstamped or improperly stamped
packages of cigarettes are discovered, the seller, where such cigarettes
were obtained from a local dealer, shall immediately notify such dealer;
and upon such notification, such dealer shall forthwith either affix
to or imprint upon such unstamped or improperly stamped packages the
proper amount of stamps or shall replace such packages with others
to which stamps have been properly affixed or imprinted thereon.
(c)
Should a seller obtain or acquire possession of, from any person
other than a local dealer, any unstamped or improperly stamped cigarettes,
such seller shall forthwith, before selling or offering or exposing
such cigarettes for sale in the City, purchase and affix or cause
to be affixed to such packages of cigarettes the proper stamps or
the markings of a meter machine covering the tax imposed by this article.
(d)
In the event any seller elects to purchase and affix stamps or imprints
of a meter machine before offering cigarettes for sale, any local
dealer delivering cigarettes to such seller shall not be required
to purchase and affix such stamps or imprints to such cigarettes so
delivered; provided that any local dealer shall, on the day following
the day of such delivery, file with the Commissioner of Revenue a
copy of the delivery memorandum showing the name and address of the
seller and the quantity and type of cigarettes so delivered.
[Ord. of 6-9-1997(3)]
Stamps or the printed markings of a meter machine shall be placed
upon each package of cigarettes in such a manner as to be readily
visible to a purchaser.
[Ord. of 6-9-1997(3)]
The Commissioner of Revenue may, from time to time, and as often
as he or she may deem advisable, provide for the issuance and exclusive
use of stamps of a new design and forbid the use of stamps of any
other design.
[Ord. of 6-9-1997(3); amended by Ord. No.
2005-4, 2-28-2005; 2-22-2010]
(a)
Should any person, after acquiring from the Treasurer any stamps
provided for in this article, cease to be engaged in a business necessitating
the use thereof, or should any stamps become mutilated or unfit for
use, other than by cancellation as provided in this article, such
person shall be entitled to a refund of the denominational or face
amount of any stamps so acquired and not used by him less 8% of the
denominational or face amount thereof, upon presenting such stamps
to the Commissioner of Revenue and furnishing the Commissioner of
Revenue with an affidavit showing, to his or her satisfaction, that
such stamps were acquired by such person and have not in any manner
been used and the reason for requesting such refund. In the case of
any authorized meter machine, should any imprints of such machine
theretofore paid for not be used, such person shall, upon furnishing
the Commissioner of Revenue with a similar affidavit, be entitled
to a refund of the denominational or face amount thereof, less 8%
of such imprints of such machine not so used.
(b)
All refunds for unused and mutilated stamps and for nonuse of imprints
of stamps by meter machines provided for under this section are hereby
authorized to be made on vouchers approved by the Commissioner of
Revenue, and, when made, the same shall be charged against the sums
collected for the sale of such stamps and the use of such imprints.
[Ord. of 6-9-1997(3); amended by Ord. of 7-26-1999; Ord.
No. 2005-4, 2-28-2005; 2-22-2010]
Whenever the Commissioner of Revenue or Treasurer shall discover
any cigarettes which are subject to the tax imposed by this article
and upon which the tax has not been paid or upon which stamps have
not been affixed or evidence of such tax shown thereon by the printed
markings of an authorized meter machine, as in this article required,
the said City officials, their employees or agents are hereby authorized
and empowered to forthwith seize and take possession of such cigarettes,
which shall thereupon be deemed to be forfeited to the City; and said
City officials may, within a reasonable time thereafter, after written
notice posted at the front door of the City Hall of the City, at least
five days before the date of sale, sell such forfeited cigarettes
at the time and place designated in such notice and, from the proceeds
of such sale, shall collect the tax due thereon, together with a penalty
of 50% thereof and the costs incurred in such sale, and pay the balance,
if any, of such proceeds to the person in whose possession such forfeited
cigarettes were found. Such seizure and sale shall not be deemed to
relieve any person from any penalty provided for the violation of
the provisions of this article. All monies collected under the provisions
of this section shall be paid to the Treasurer and treated as other
taxes collected under this article.
[Ord. of 6-9-1997(3); amended by Ord. of 7-26-1999; Ord.
No. 2005-4, 2-28-2005; 2-22-2010]
It shall be the duty of every local dealer and seller to maintain
and keep, for a period of two years, such records of cigarettes sold
and delivered by him or her as may be required by the Commissioner
of Revenue and to make all such records available for examination
by such Commissioner of Revenue or Treasurer upon demand at any and
all reasonable times.
[Ord. of 6-9-1997(3); amended by Ord. of 7-26-1999; Ord.
No. 2005-4, 2-28-2005; 2-22-2010]
(a)
The Commissioner of Revenue is hereby authorized and empowered to
prescribe, adopt, promulgate and enforce rules and regulations relating
to all matters pertaining to the administration and enforcement of
the provisions of this article.
(b)
The Commissioner of Revenue, the Treasurer, their employees or agents
may examine books, records, invoices and any and all cigarettes in
and upon any premises where the same are placed, stored, sold, offered
for sale or displayed for sale by a seller in the City.
[Ord. of 6-9-1997(3); amended by Ord. No.
2005-4, 2-28-2005; 2-22-2010]
It shall be unlawful and a violation of this article for any
person:
(1)
To perform any act or fail to perform any act for the purpose of
evading the payment of any tax imposed by this article or of any part
thereof or for any dealer or seller to fail or refuse to perform any
of the duties imposed upon him under the provisions of this article
or for any dealer or seller to fail or refuse to obey any lawful order
which the Commissioner of Revenue may issue pursuant to this article.
(2)
To falsely or fraudulently make, forge, alter or counterfeit any
stamp or the printed markings of any meter machine or to procure or
cause to be made, forged, altered or counterfeited any such stamp
or printed markings of a meter machine or to knowingly and willfully
alter, publish, pass or tender as true any false, altered, forged
or counterfeited stamp or stamps or printed markings of a meter machine.
(3)
To sell any cigarettes upon which the tax imposed by this article
has not been paid and upon which evidence of payment thereof is not
shown on each package of cigarettes.
(4)
To reuse or refill with cigarettes any package from which cigarettes,
for which the tax imposed has been theretofore paid, have been removed.
(5)
To remove from any package any stamp or the printed markings of a
meter machine with intent to use or cause the same to be used after
the same have already been used or to buy, sell or offer for sale
or give away any used, removed, altered or restored stamps or printed
markings of a meter machine to any person or to reuse any stamp or
printed markings of a meter machine which had heretofore been used
for evidence of the payment of any tax prescribed by this article
or, except as to the Treasurer, to sell or offer to sell any stamps
or printed markings of a meter machine provided for in this article.
[Ord. of 6-9-1997(3)]
In the event any package of cigarettes is found in the possession
of a seller without the proper stamps having been affixed thereto
or without the authorized printing markings of a meter machine thereon,
and the seller shall be unable to submit evidence establishing that
he received such package within the immediately preceding 48 hours
and that he has not offered the same for sale, there shall be a presumption
that such package is being kept by such seller in violation of the
provisions of this article.
[Ord. of 6-9-1997(3)]
(a)
Any person violating any of the provisions of this article shall
be guilty of a Class 3 misdemeanor. Conviction and punishment for
such violation shall not relieve any person from the payment of any
tax imposed by this article.
(b)
Each violation of or noncompliance with any of the provisions of
this article shall constitute a separate offense and shall subject
the person convicted thereof to the penalties prescribed in this section.
