[R.O. 2008 §605.010; Ord. No. 5479 §1, 11-25-1996]
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.
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 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 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 this Chapter, who so sells or
so distributes cigarettes or tobacco products.
[R.O. 2008 §605.020; Ord. No. 5479 §1, 11-25-1996]
Each person engaged in said business shall pay an occupational
tax at the rate of two dollars fifty cents ($2.50) per one thousand
(1,000) for each and all cigarettes sold, offered or displayed for
sale. The intended meaning of this Chapter is that the same shall
levy an occupations tax based upon and pursuant to the method provided
for by Section 94.110, RSMo., and pursuant to the powers therein granted
and the powers further granted under the Statutes of Missouri to Cities
of the Third Class.
