[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.