Editor's Note — Ord. no. 96-24 §1, adopted November 19, 1996, repealed ch. 610 and enacted the new provisions set out herein. Former ch. 610 derived from ord. no. 650, ch. 16, art. 3, 11-15-1960; ord. no. 701 §2, 9-20-1966.
[Ord. No. 96-24 §1, 11-19-1996]
Every person, firm or corporation engaged in the business of selling cigarettes or offering or displaying the same for sale within the City of Albany and the owners of all vending machines used to sell cigarettes at retail shall procure annually a license therefor and at the time the license is issued shall pay to the City Clerk the sum of one dollar ($1.00) as a registration fee.
[Ord. No. 96-24 §2, 11-19-1996]
Every sale and delivery of cigarettes within the City other than sales to retail dealers in cigarettes within the City licensed under this Chapter as such, shall be deemed to be a retail sale.
[Ord. No. 96-24 §3, 11-19-1996]
Every person, firm or corporation engaged in such business, shall pay an occupation tax in an amount equal to two cents ($.02) per package of cigarettes so sold, offered or displayed for sale within the City.
[Ord. No. 96-24 §4, 11-19-1996]
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 City stamp, or a Missouri State decal, the occupation license tax has been paid thereon, and evidence of payment has been made pursuant to this Chapter.
[Ord. No. 96-24 §5, 11-19-1996]
The tax levied in this Chapter shall be paid by purchase from the City Clerk of stamps of such design and denomination as may be prescribed by the Board of Aldermen; or alternatively, by payment of such license occupation tax contemporaneously with delivery of the sales report pursuant to Section 610.060 below. In the sale of the stamps, the City Treasurer shall allow a discount of ten percent (10%) of the denominational value thereof to cover the cost of labor in affixing and canceling said stamps.
[Ord. No. 96-24 §6, 11-19-1996]
A. 
It shall be the duty of every wholesale dealer or jobber, before delivering to any retail dealer or other person within the City for sale at retail with the City:
1. 
To affix to each package of cigarettes a stamp purchased from and furnished by the City Clerk, which stamp so affixed and canceled, shall evidence the payment of the occupation license tax imposed by this Chapter and such stamp shall be canceled as soon as it shall be affixed to the package containing such cigarettes.
2. 
Alternatively, the wholesale dealer or jobber shall agree to provide to the City a report showing daily purchases and returns of each package of cigarettes to which a Missouri State decal has been affixed 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 fifteenth (15th) of each month for the preceding month. Each wholesale dealer or jobber shall authorize the City to verify such reports with information provided to the Missouri Department of Revenue.
[Ord. No. 96-24 §7, 11-19-1996]
Whenever any officer of the City shall discover any cigarettes upon which the tax has not been paid or the stamps or other markings affixed, the City Clerk is empowered to forthwith seize such cigarettes together with any vending machines in which they are held and the same shall thereupon be deemed to be forfeited to the City. The City Clerk may, within a reasonable time thereafter, sell such forfeited cigarettes or vending machine, first giving five (5) days' public notice by handbill posted in the City Hall, at a place to be designated by the City Clerk and from the proceeds of such sale the City Clerk shall collect the tax due thereon together with a penalty of fifty percent (50%) thereof and the costs incurred in the proceeding. The City Clerk shall pay the balance, if any, to the person in whose possession said cigarettes were found. Such seizure and sale shall not be deemed to relieve any person from fine and imprisonment provided herein for violation of any provision of this Chapter but said remedies shall be cumulative.