[R.O. 2016 § 650.010; Ord. No. 122-96 § 1, 11-12-1996[1]]
When used in this Chapter, unless
the context requires otherwise, the following words and phrases shall
be defined to mean as follows:
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.
The City of Park Hills, Missouri.
The City Collector of the City of Park Hills, Missouri, and
the City Collector's duly authorized deputies and agents.
Any person who shall distribute, deliver, convey or give
away cigarettes to retailers or other persons, in the City, for the
purpose of retail sale only.
The tax imposed by the City of Park Hills, Missouri, under
this Chapter, upon the business and for the privilege of selling cigarettes
at retail in the City of Park Hills, Missouri.
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.
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.
Any mechanical electric or electronic, self-service device
which, upon insertion of money, tokens or any other form of payment,
dispenses tobacco products, alternative nicotine products, or vapor
products.
Any person in the capacity of owner, lessee, tenant or in
any other capacity who shall operate or cause to be operated a vending
machine as herein defined.
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 Chapter 149, RSMo., who so sells
or so distributes cigarettes or tobacco products.
[1]
Editor's Note: This ordinance repealed and replaced former
Ch. 650. Former Ch. 650 derived from CC 1994 §§ 4.100
— 4.200.
[R.O. 2016 § 650.020; Ord. No. 122-96 § 1, 11-12-1996]
A.
Every wholesaler, jobber, manufacturer
or retailer, or any other person, engaged in selling cigarettes or
offering, delivering or displaying the same for sale within the City
shall procure a license for each place of business that he/she desires
to have for such sale or distribution of cigarettes. Every retailer
and vending machine operator shall pay an occupation license tax at
the rate of fifty cents ($0.50) per one thousand (1,000) on each and
all cigarettes sold, offered, delivered or displayed for sale within
the City.
B.
No license or permit provided for or required
under any regulation of the City, shall be issued by the City Clerk
or any other official of the City to any person, firm, association
or corporation until all the City real estate, personal property,
merchants and manufacturers taxes assessed against the applicant for
such license or permit and which said taxes are due and payable shall
have first been paid.
[R.O. 2016 § 650.030; Ord. No. 122-96 § 1, 11-12-1996]
A.
Payment Due Date. The tax provided by Section 650.020 shall be paid by the 15th day of the next month following the month for which said tax is due.
B.
Duty Of Wholesaler, Jobber. Every wholesaler
or jobber shall generate a report detailing daily purchases and returns
of cigarette sales by customers within the City.
C.
Report Design. Monthly cigarettes sales
reports shall detail each day the invoice number, customer name and
total cigarettes purchased by each customer.
D.
Payment Of Tax. There shall be paid to
the City Collector a tax at the rate of fifty cents ($0.50) per one
thousand (1,000) for each and all cigarettes sold. The City Collector
shall allow the wholesaler or jobber a discount of four percent (4%)
of the fee due to cover tax collection costs. Payment of the tax will
be submitted with the report due each 15th day of the month.
[R.O. 2016 § 650.040; Ord. No. 122-96 § 1, 11-12-1996]
No person shall sell or offer or
display for sale at retail any cigarettes unless said tax has been
paid.
[R.O. 2016 § 650.050; Ord. No. 122-96 § 1, 11-12-1996]
A.
Required. Every person who in the capacity
of owner, lessee, tenant or otherwise in any other capacity shall
operate or cause to be operated, directly or indirectly, any vending
machine for selling or dispensing cigarettes to the public shall obtain
from the City Collector the license registration as provided in this
Chapter and said license registration, in whatever form prescribed
by the City Collector, shall be affixed in a conspicuous place on
said vending machine.
B.
Violations. It shall be unlawful for any
person to sell, offer for sale, dispense or deliver through any vending
machine any cigarette or cigarettes upon which the occupation license
tax imposed by this Chapter has not been paid. It shall be unlawful
for the holder of any cigarette registration license as provided by
this Chapter, either wholesale or retail, or any employee of any holder
of such license, or any other person, through a vending machine or
otherwise, to remove any container of cigarettes, in whole or in part,
or mutilate the same, before the occupation license tax imposed by
this Chapter has been paid.
[R.O. 2016 § 650.060; Ord. No. 122-96 § 1, 11-12-1996]
Every application for a cigarette
registration license 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 such application the City
Collector shall grant and issue to the applicant therefor a cigarette
registration license as herein provided. Cigarette registration licenses
shall not be assignable and shall be valid only for and in the name
of the person in whose name issued and for the transaction of business
in the places designated therein. All cigarette registration licenses
shall expire one (1) year after the date of issue, unless sooner surrendered,
suspended or revoked for cause by the City Collector. Whenever any
cigarette registration license issued under the provisions of this
Chapter shall be defaced or is destroyed or lost, the City Collector
shall, upon application and payment of a fee of fifty cents ($0.50),
issue a duplicate to replace the defaced, destroyed or lost license.
It shall be the duty of any person holding such cigarette registration
license to apply for a replacement at any time the license theretofore
issued to such person becomes defaced or is destroyed or lost immediately
upon the fact being discovered.
[R.O. 2016 § 650.070; Ord. No. 122-96 § 1, 11-12-1996]
A.
For the purpose of enabling the City Collector
to properly administer and enforce the provisions of this Chapter,
upon each delivery of cigarettes by a wholesaler or jobber to any
retailer or vending machine operator such wholesaler or jobber shall
make duplicate multiple invoices showing the date of delivery, the
amount and value of each shipment of cigarettes delivered and the
name and address of the retailer or person to whom delivered, and
upon the first day of each calendar month shall forward to the City
Collector one (1) copy of each said duplicate multiple invoices. On
or before the 10th day of each calendar month each retailer or other
person engaged in the business of selling cigarettes at retail within
the City shall furnish to the City Collector a signed statement showing
the number of cigarettes received by such retailer or other person
for sale at retail within the City during the preceding month and
the name or names and address or addresses of all persons, wholesalers,
jobbers or manufacturers, respectively, from whom such retailer or
other persons received such cigarettes.
B.
The City Collector may, by regulation,
provide that whenever cigarettes are shipped into the City by railroad
company, express company, trucking company or other public or private
carrier transporting any shipment thereof such company shall file
with the City Collector a copy of the freight bill, invoice or whatever
record was used concerning such shipment within ten (10) days after
the delivery within the City of such shipment. All wholesalers, jobbers,
vending machine operators, retailers and other persons engaged in
selling or dispensing cigarettes within the City shall maintain and
keep for a period of two (2) years after receiving such cigarettes
such record of cigarettes received, sold, transferred or delivered
within the City as shall be required by the City Collector by regulation
under the provisions of this Chapter.
C.
The City Collector is hereby authorized
to examine books, records, invoices, papers and stocks of cigarettes
in and upon any premises where cigarettes are placed, stored, sold
or offered for sale, and the equipment of any dealer or person pertaining
to the sale or delivery of cigarettes taxable under the provisions
of this Chapter, and each such dealer or person shall be required
to give to the City Collector the means, facilities and opportunities
for such examinations as are provided for and required by the provisions
of this Chapter.
[R.O. 2016 § 650.080; Ord. No. 122-96 § 1, 11-12-1996]
A.
In addition to the other powers granted,
the City Collector is hereby authorized and empowered to prescribe,
adopt, promulgate and enforce rules and regulations relating to:
1.
The methods and means of keeping
records of cigarettes received, sold, transferred or delivered within
the City;
2.
The delegation of the City Collector's
powers to the City Collector's duly authorized deputies and agents
to enforce the payment of the tax; and
3.
Any other matter or thing pertaining
to the administration and enforcement of the provisions of this Chapter.
[R.O. 2016 § 650.090; Ord. No. 122-96 § 1, 11-12-1996]
Whenever any cigarettes have been
sold and shipped into another City or State, or to a point not within
the corporate limits of the City, for either wholesale or retail sale
there, or have become unfit for use or consumption, or are not saleable,
or have been destroyed, such wholesaler, jobber, or retailer shall
be entitled to a refund of the actual amount of tax paid on such cigarettes
to the City Collector. If the City Collector is satisfied that any
such wholesaler, jobber, or retailer is entitled to a refund as herein
provided, then the City Collector shall be authorized to make such
refund.
[R.O. 2016 § 650.100; Ord. No. 122-96 § 1, 11-12-1996]
The City Collector or the City Collector's
employees or agents duly designated and authorized by the City Collector
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.
[R.O. 2016 § 650.110; Ord. No. 122-96 § 1, 11-12-1996]
Any person violating the provisions
of this Chapter shall be deemed guilty of an ordinance violation,
and upon the first conviction thereof shall be punished by a fine
of not more than five hundred dollars ($500.00), or by imprisonment
for a term not to exceed three (3) months, or both such fine and imprisonment,
and in case the person so subsequently convicted shall be a licensed
dealer in cigarettes as provided by this Chapter then the cigarette
license of such person shall thereupon be revoked and the same shall
not be renewed or a new cigarette license be sold or issued to such
person for a period of one (1) year thereafter and each days violation
of the provisions of this Chapter shall be deemed a separate offense.
[R.O. 2016 § 650.120; Ord. No. 122-96 § 1, 11-12-1996]
The proceeds received from the sale
of the occupation license tax imposed by this Chapter, after first
deducting the necessary cost and expenses incident to the administration
of this Chapter and the necessary costs and expenses of the collection
of said occupation license tax, shall be allocated to the use of the
General Revenue Fund of the City.
