[R.O. 2003 §620.010; Ord. No. 403 §57.020, 9-2-1982]
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.
- CIGARETTE VENDING MACHINE
- Any automatic vending machine used for the sale of cigarettes and matches or cigarettes only, and controlled by the insertion of a coin or coins.
- Includes wholesalers and retailers as described and further, every person, corporation, co-partnership or association of persons, who shall deal in the selling of cigarettes at any store, stand or place occupied for that purpose, in the City of Buckner. The term "merchant" shall also include any one who owns, rents, or leases or controls one (1) or more cigarette vending machines as described herein.
- OCCUPATION LICENSE TAX
- The tax imposed by the City under this Chapter on the business and for the privilege of selling cigarettes at retail in the City.
- PACKAGE OF CIGARETTES
- 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).
- Includes natural persons or partnerships or firms or associations or corporations.
- Any person who sells to a consumer or to any person for any purpose other than resale.
- Includes sales, barters, exchanges and every other manner, method and form of transferring the ownership of personal property from one (1) person to another, and is also declared to be the possession of cigarettes for consumption, irrespective of how acquired; possession of cigarettes by any person other than a manufacturer, wholesaler or retailer shall be prima facie evidence of possession for consumption.
- STAMPED CIGARETTES
- An individual package, containing twenty (20) cigarettes, more or less, on which appears or is affixed or imprinted thereon a Missouri State cigarette tax stamp or Missouri State meter machine impression.
- TAX STAMP
- An item manufactured of a paper product or substitute thereof on which is printed, imprinted, or engraved lettering, numerals or symbols indicating that each individual package is represented by the six and one-half (6 1/2) mills per cigarette tax.
- Any person, firm or corporation organized and existing, or doing business, primarily to sell cigarettes to, and render service to retailers in the territory the person, firm or corporation chooses to serve; that purchases cigarettes directly from the manufacturer; that carries at all times at his or its principal place of business a representative stock of cigarettes for sale, and that comes into the possession of cigarettes for the purpose of selling them to retailers or to persons outside or within the State who might resell or retail the cigarettes 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.
State law reference: RSMo. §149.011.
[R.O. 2003 §620.020; Ord. No. 403 §57.020, 9-2-1982]
Every merchant or other person engaged in selling cigarettes or offering, delivering or displaying the same for sale within the City, including but not limited to the sale, offering, delivering or displaying thereof, through vending machines, shall procure an occupation license therefor for each place of business that he desires to have for sale or distribution of cigarettes, and at the time such license is issued, shall pay to the City Clerk a registration fee of one dollar ($1.00) for each such place of business within the corporate limits of the City. In addition to the said registration fee of one dollar ($1.00), there shall be paid an occupation license tax at the rate of two dollars ($2.00) per thousand (1,000) for each and all cigarettes sold, offered, delivered or displayed for sale in the City, said occupation license tax to be paid as set out herein.
[R.O. 2003 §620.030; Ord. No. 403 §57.030, 9-2-1982]
In addition to the registration fee for each place of business, as set out in Section 615.020 above, every person, who in any capacity, shall operate or cause to be operated, directly or indirectly, a vending machine or machines for selling or dispensing cigarettes to the public, shall obtain from the City Clerk, as provided in this Chapter, a license for the privilege of operating or maintaining each cigarette vending machine as described herein.
Each person desiring to obtain a license for a cigarette vending machine shall apply to the City Clerk of the City of Buckner upon a form provided by the City Clerk, tendering therewith, if not already paid, his one dollar ($1.00) registration fee for each place of business where such cigarette vending machines will be used and installed, together with a license fee of five dollars ($5.00) for each cigarette vending machine desired to be licensed.
[R.O. 2003 §620.040; Ord. No. 403 §57.040, 9-2-1982]
It shall be the duty of every merchant, wholesaler or jobber conducting business within the City, before delivering to any retailer or other merchant or person cigarettes for resale in the City, to affix to each package of cigarettes a stamp or stamps purchased from and furnished by the City Clerk, or to affix the printing of a meter machine, from capacity sold and authorized by the City Clerk, which stamps or printing so affixed shall evidence the pro rata amount of the cigarette tax as set out herein. Each package of twenty (20) cigarettes shall bear a stamp or stamps or printing impression or impressions of four cents ($0.04). Such stamps shall be canceled as soon as affixed to the package containing such cigarettes.
[R.O. 2003 §620.050; Ord. No. 403 §57.050, 9-2-1982]
No merchant shall sell or offer for sale or display for sale at retail any cigarettes unless he has a valid occupation license and unless on each package of cigarettes has been affixed a stamp or printing evidencing the payment of the tax; nor shall any person, without paying the tax, falsely or fraudulently make, forge, alter or counterfeit any stamp or stamps, or the printed marking of a meter machine, that shall be prescribed by the City Clerk or procure or cause to be falsely or fraudulently made, forged, altered or counterfeited any such stamp or stamps or printed markings of a meter machine or machines, or any stamp, stamps or meter markings not duly authorized by the City.
[R.O. 2003 §620.060; Ord. No. 403 §57.060 9-2-1982]
It shall be unlawful for any person to sell or dispense cigarettes through an unlicensed vending machine. It shall also be unlawful to sell or dispense through a vending machine any cigarettes upon which the occupation license tax as herein provided has not been paid and the payment thereof evidenced on the package the same as in case where cigarettes are not sold through vending machines. It shall be unlawful for any person, through a vending machine, or otherwise, to remove the package of cigarettes, in whole or in part, or to mutilate same, before the tax thereon has been paid and evidence of payment stamped or printed thereon.
[R.O. 2003 §620.070; Ord. No. 403 §VII, 9-2-1982]
An occupation license and/or cigarette vending machine license provided for herein shall be procured from the City Clerk upon an application form prescribed, prepared and furnished by him, and shall set forth such information as required by this Section. The application shall be made under oath and be accompanied by the registration and/or machine license fee provided for herein. Upon approval of the application, the City Clerk shall grant and issue to the applicant an occupation license or cigarette vending machine license as hereinbefore provided. Occupation licenses and cigarette vending machine licenses shall not be assignable and shall be valid only for the person in whose name issued, for the machine identified therein, and for the transaction of business at the place designated therein; they shall at all times be conspicuously displayed at the premises for which issued or on the machine for which issued.
The application for an occupation license and/or cigarette vending machine license shall state the name and address of the applicant, or if the applicant is a firm, partnership or association, or if the applicant is a corporation, the names and addresses of all of the officers, the Board of Directors, and all of the stockholders of the corporation; in the case of a corporation with more than ten (10) stockholders, a statement of the names and addresses of the officers and directors who are residents of the State of Missouri and the name and address of the Corporation's manager of its place of business in Buckner, shall be sufficient. The application shall generally describe the premises for which the license applied for shall cover, such description to include the street address, if any, of the premises. Such application shall also state the name and address of the person in charge of the vending machines, and whether or not said person has ever been convicted of an offense under the laws of this or any other State relating to the sale or dispensing of cigarettes, or any felony.
It shall clearly be stated upon the application whether either occupation or vending machine license is applied for, or whether both of the licenses are desired, and the registration fee and/or license fee shall be paid to the City Clerk at the time of filing the application.
In the case of the cigarette vending machine application, the make and serial number of the particular machine for which a license is desired shall be set out on the application.
Any false statement of a material matter made in the application shall be deemed cause for suspension or revocation of any license issued pursuant to such application.
No license shall be issued unless the applicant is in present possession of the premises described in his application, at the time the application is presented to the City Clerk. No license shall be issued when the applicant or the person in charge of the premises where the cigarettes are sold or in charge of the vending machines has been convicted of any offense relating to the sale or dispensing of cigarettes or any felony.
All licenses shall expire on the 31st day of December in each and every year unless sooner surrendered, or unless upon notice and hearing the license is suspended or revoked for cause by the Board of Aldermen.
There shall be no pro rata charges made for the issuance of any license as prescribed hereunder, and the full fee must be paid, no matter what month of the year any license application is made.
[R.O. 2003 §620.080; Ord. No. 403 §57.070, 9-2-1982]
The Board of Aldermen may, upon hearing, suspend or revoke any license issued under the provisions of this Chapter whenever a person or merchant licensed hereunder has not, at all times, complied with all provisions of this Chapter, or information becomes known which would have prevented original issuance of said license, first having given such licensee not less than ten (10) days' written notice of the intention to suspend or revoke his license prior to the order of suspension or revocation issuing, which said notice shall contain the ground or grounds for suspension or revocation set out therein and which notice shall command the licensee to be present at the hearing before the Board of Aldermen to show cause, if any, why such license should not be suspended or revoked; provided that such licensee shall have full right to be represented by counsel; provided, further, that said notice of revocation or suspension hearing shall be served by a Police Officer or fully appointed agent of the Board of Aldermen and may be served upon the licensee by leaving a copy thereof with the licensee or any person or employee who appears to be in charge of the place of business of said licensee. Upon the suspension or revocation of any license, no license fee paid, or any part thereof, shall be refunded to the licensee.
Every licensee shall, in addition to the requirements of this Chapter, comply in every respect, with the cigarette laws of the State of Missouri, and any violation thereof shall be valid reason for the suspension or revocation of any license issued under this Chapter.
[R.O. 2003 §620.090; Ord. No. 403 §57.080, 9-2-1982]
Whenever a retail dealer, merchant or other person engaged in the business of selling cigarettes shall obtain or receive and have in his possession for resale at retail in the City, packages of cigarettes upon which no stamps have been affixed and canceled or upon which the printed markings of a machine evidencing payment of the occupation license tax imposed by this Chapter do not appear, he shall either immediately return same to the vendor or vendors, or, within twenty-four (24) hours after the receipt of same affix stamps or machine markings evidencing the payment of the tax.
Whenever any cigarettes are found in the place of business of such retailer, merchant, or other person without stamps affixed and canceled in the manner prescribed by this Chapter, or the printed markings of a meter machine are not in evidence thereon, and the cigarettes are not marked as having been received within the preceding twenty-four (24) hours, the presumption shall be that the cigarettes are being kept in violation of the provisions of this Chapter.
Stamps or the printed markings of a meter machine shall be affixed to each package of cigarettes of an aggregate denomination of not less than the pro rata amount of the occupation license tax, based upon the contents therein and shall be affixed in such manner as to be visible to purchaser.
[R.O. 2003 §620.100; Ord. No. 403 §57.090, 9-2-1982]
For the purpose of enabling the City properly to enforce the terms of this Chapter as to such wholesalers, dealers, jobbers, merchants and retail dealers, upon each delivery of cigarettes by a wholesaler or jobber to any merchant or retailer, each wholesaler or jobber shall make multiple invoices showing the date of delivery, the quantity and value of each shipment of cigarettes delivered, and the name and address of the retailer or merchant to whom delivery is made, and upon the first of each month, said wholesaler or jobbers shall forward to the City Clerk one (1) of said multiple invoices. On or before the 10th of each month, each retailer, merchant or person engaged in the selling of cigarettes at retail in the City shall furnish to the City Clerk a signed statement showing the number of cigarettes received by him for resale at retail during the preceding month and the names and addresses of all persons respectively from whom he received same.
All wholesalers, jobbers, merchants and retailers within the City shall maintain and keep for a period of two (2) years such records of cigarettes received, sold or delivered within the City.
The Board of Aldermen or their duly authorized representatives are hereby authorized to examine books, records, invoices, papers, stocks of cigarettes in and upon any premises where the same are placed, stored or sold, and equipment of any such wholesaler, jobber, merchant 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 such person is hereby directed and required to give to the Board of Aldermen or their duly authorized representatives, the means, facilities and opportunities for such examination as are herein provided for and required.
[R.O. 2003 §620.110; Ord. No. 403 §57.100, 9-2-1982]
Whenever the Board of Aldermen or any of their duly authorized representatives shall discover any cigarettes subject to tax, as provided by this Chapter, and upon which said occupation tax has not been paid or the stamps affixed and canceled as herein required or evidence of payment shown by the printed markings of a meter machine as herein required, the Board of Aldermen or their representative or representatives are hereby authorized and empowered forthwith to seize and take possession of said cigarettes, together with any vending machine or other mechanical device for selling and dispensing cigarettes or receptacle in which they are held for sale, and the same shall thereupon be deemed to be forfeited to the City. The Board of Aldermen or their duly authorized representatives may, within a reasonable time thereafter, after public notice at least five (5) days before the day of sale, sell such forfeited cigarettes at a place designated by them, and from the proceeds of said sale shall collect the tax due the City, together with a penalty of fifty percent (50%) thereof and the costs incurred in such proceedings. The balance of said proceeds, if any, shall be paid to the person in whose possession such forfeited cigarettes were found; provided, however, that such seizure and sale shall not be deemed to relieve any person or merchant from any punishment by fine or other penalty provided herein for violation of any provisions of this Chapter.
[R.O. 2003 §620.120]
It shall be unlawful for any wholesaler, retailer, merchant or other person to sell or permit the sale on premises under his control within the corporate limits of the City of Buckner, of cigarettes as described herein to any person who is not at least eighteen (18) years of age. The provisions of this Section shall apply to the sale of cigarettes through cigarette vending machines as well as other sales.
[R.O. 2003 §620.140; Ord. No. 550 §620.140, 5-5-1996]
The occupation license tax provided for by this Chapter shall be paid by the purchase from the City of stamps of such design and denomination as shall be prescribed by the City; or alternatively, by payment of such tax, contemporaneously with delivery of the sales report pursuant to Section 615.140 below. In the sale of the stamps, the City shall allow a discount of ten percent (10%) of the denominational value thereof to cover the cost of labor in affixing and canceling such stamps.
[R.O. 2003 §620.150; Ord. No. 550 §2, 5-5-1996]
It shall be the duty of every wholesaler, before delivering to any retail dealer or other person within the City for sale at retail within the City:
To affix to each package of cigarettes a stamp purchased from and furnished by the City, which stamp so affixed and cancelled, shall evidence the payment of the occupation license tax imposed by this Chapter, and such stamp shall be cancelled as soon as it shall be affixed to the package containing such cigarettes.
Alternatively, the wholesaler shall agree to provide to the City a report showing daily purchases and returns of each package of cigarettes by each retail dealer and vending machine operator within the City, which report shall net out the dollar amount due the City for the occupation license tax by the month. The reporting form shall be approved by the City and shall be due not later than the 15th of each month for the preceding month. Each wholesaler shall authorize the City to verify such reports with information provided to the Missouri Department of Revenue.
[R.O. 2003 §620.160; Ord. No. 550 §4, 5-5-1996]
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 or appropriate agreement for payment, has been made pursuant to Section 615.140.