[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.
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.
The tax imposed by the City under this Chapter on the business
and for the privilege of selling cigarettes at retail in the City.
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.
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.
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 (6Â 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.
[1]
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]
A.Â
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.
B.Â
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]
A.Â
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.
B.Â
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.
C.Â
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.
D.Â
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.
E.Â
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.
F.Â
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.
G.Â
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.
H.Â
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]
A.Â
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.
B.Â
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]
A.Â
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.
B.Â
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.
C.Â
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]
A.Â
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.
B.Â
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.
C.Â
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]
A.Â
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:
1.Â
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.
2.Â
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.
