State Law Reference — Cigarette tax, ch. 149, RSMo.
[R.O. 2007 §34-14; Ord. No. 2026 §2, 1-24-1961]
When used in this Chapter, the following words shall have the meanings 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).
- RETAIL DEALER
- 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.
- WHOLESALE DEALER
- 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. 2007 §34-15; Ord. No. 3552 §1, 6-3-1968]
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 for the sale of said cigarettes from the City Collector.
[R.O. 2007 §34-16; Ord. No. 3552 §1, 6-3-1968; Ord. No. 4214 §1, 10-4-1976]
Every person obtaining any license required by this Chapter shall pay an occupation tax at the rate of one dollar ($1.00) per one thousand (1,000) cigarettes sold or dispensed by him/her.
[R.O. 2007 §34-19; Ord. No. 5935 §1, 12-2-1996]
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 650.050.
[R.O. 2007 §34-20; Ord. No. 5935 §1, 12-2-1996]
All the revenue accruing to the City under the provisions of this Chapter shall be credited to the General Fund.
[R.O. 2007 §34-22; Ord. No. 5935 §1, 12-2-1996]
Every person desiring to engage in the sale of cigarettes at retail within the City shall file an application for a license as required by this Chapter. Every such application shall be made upon a form prescribed, prepared and furnished by the City Collector and approved by the City Council and shall set forth such information as shall be required.