Editor's Note — Ord. no. 1941 §1, adopted December 3, 1996 repealed ch. 625 and enacted the provisions set out herein. Former ch. 625 derived from CC 1976 §§31-23 — 31-45; ord. no. 597 §§1 — 12, 7-14-48; ord. no. 1162 §§3 — 4,7, 6-25-74; ord. no. 1389 §§1,3, 1-3-84.
[Ord. No. 1941 §§2,3, 12-3-1996]
When used in this Chapter the following words shall have the meanings respectively ascribed to them:
- A roll of tobacco or any substitute thereof wrapped in paper and used for smoking.
- 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
- Includes all persons who make the initial or first (1st) sale or distribution of cigarettes within the City.
- The individual package, box or other container from which sales of cigarettes are normally made or intended to be made.
- 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.
- Includes 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.
- 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.
- Includes any persons whose principal business is that of a wholesale jobber and who is known to the trade as such, who sells cigarettes for only the purpose of resale or giving them away, or exposing the same where they may be taken or purchased or otherwise acquired by the retailer.
[Ord. No. 1941 §§2,4, 12-3-1996]
Every person engaged in the retail business of selling cigarettes or offering or displaying the same for sale within the City shall procure a permit therefor for each place of business that he/she desires to have for the sale of cigarettes in the City.
[Ord. No. 1941 §§2,5, 12-3-1996]
Every person desiring to engage in the sale of cigarettes at retail within the City shall file an application for a cigarette permit, which application 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. Every person procuring a cigarette permit shall pay to the City Collector the sum of five dollars ($5.00) as a registration fee for each permit issued for each such place of business.
[Ord. No. 1941 §§2,6, 12-3-1996]
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 place designated therein.
[Ord. No. 1941 §§2,7, 12-3-1996]
Each cigarette permit issued under the provisions of this Chapter shall at all times be conspicuously displayed at the place for which issued.
[Ord. No. 1941 §§2,8, 12-3-1996]
All cigarette permits shall expire on the thirtieth (30th) day of June next after the date of such permit unless sooner suspended, surrendered or revoked by the City Collector.
[Ord. No. 1941 §§2,9, 12-3-1996]
Whenever any cigarette 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 five dollars ($5.00).
[Ord. No. 1941 §§2,10, 12-3-1996]
The Board of Aldermen may suspend or, after a 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, or sells cigarettes to minors in violation of State Statute. 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 duplicates thereof, and the holder shall surrender promptly all such permits to the City Collector as requested. Whenever the Board of Aldermen shall suspend a cigarette permit, it shall cause the holder to be notified immediately and afford him/her a hearing if desired. After such hearing the Board of Aldermen shall rescind its order of suspension, or if good cause appears therefor, shall continue the suspension or revoke the permit.
[Ord. No. 1941 §§2,11, 12-3-1996]
Every dealer, wholesaler or retailer 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 forty dollars ($40.00) per thousand packs for all cigarettes sold or offered or displayed for sale. This tax shall be paid but once, as provided in for Section 625.120, by the dealer, wholesaler or retailer. The intent and meaning of this Chapter is that the same shall levy an occupation tax based upon the pursuant to the methods provided for by Section 92.040, RSMo., as amended, and pursuant to the powers therein granted and the powers contained in the State Statutes for Cities of the classification of the City of Pacific.
[Ord. No. 1941 §§2,12, 12-3-1996]
This tax shall be paid by the dealer, wholesaler, or retailer as defined in Section 625.010, selling cigarettes or offering them for sale within the City limits.
[Ord. No. 1941 §§2,13, 12-3-1996]
Any dealer or wholesaler selling or offering cigarettes for sale within the corporate limits of the City, whose place of business is outside the City limits, shall be bound by all of the provisions of this Chapter.
[Ord. No. 1941 §§2,14, 12-3-1996]
It shall be the duty of every dealer, wholesaler, or retailer as defined in Section 625.010, 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 canceled check, accompanied by the monthly cigarette tax reporting form, shall be proof of payment.
[Ord. No. 1941 §§2,15, 12-3-1996]
For the purpose of enabling the City Collector to enforce the terms of this Chapter, the following provisions are enacted:
Each dealer in the City and those wholesalers and retailers as defined in Section 625.010 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.
All dealers, wholesalers and retailers as defined in Section 625.010 within the City 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 Collector.
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.
To verify the accuracy of the occupation tax imposed and assessed by this Chapter, each person, as defined in Section 625.010 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.
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 delegations 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.
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. 1941 §§2,16, 12-3-1996]
Whenever any cigarettes offered for sale within the City are withdrawn from sale, have become unfit for use and consumption or unsalable, or have been destroyed, the City Collector is authorized to provide a refund of the amount of the tax paid by him/her with respect to such cigarettes. The City Collector is authorized to adopt, prescribe and promulgate rules and regulations with regard to the presentation and proof of claim for refunds and credits as he/she may deem advisable.
[Ord. No. 1941 §§2,17, 12-3-1996]
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 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. 1941 §§2,18, 12-3-1996]
No person shall falsely and fraudulently make, forge, or alter any report required under this Chapter.
[Ord. No. 1941 §§2,19, 12-3-1996]
Any person violating this Chapter by failing to file the report, make a fraudulent report, or fail to make the payment provided for in Section 625.120 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.