[Ord. No. 2490 §1, 11-5-1996]
For the purposes of this Chapter, the following words and phrases shall have the meanings respectively ascribed to them by this Section:
- Any roll used for smoking made wholly or in part of tobacco, irrespective of size or shape and whether or not such tobacco is flavored, adulterated or mixed with any other ingredient, the wrapper or cover of which is made of paper or any other substance or material except tobacco.
- OCCUPATION LICENSE TAX
- The tax imposed by the City under this Chapter upon the business and for the privilege of selling cigarettes at retail in the City.
- The quantity of cigarettes wrapped and sealed in paper, tinfoil or otherwise by the manufacturer of cigarettes prior to being laced in cartons and shipped from the manufacturer.
- RETAIL DEALER
- Any person other than a wholesale dealer, jobber or manufacturer engaged in the business of selling cigarettes, by person handling or through a vending machine, to the ultimate consumer or agent.
- Any transfer of title or possession or both, exchange or barter, conditional or otherwise, in any manner or by any means whatsoever for a consideration or by agreement therefor.
- VENDING MACHINE
- A mechanical device used for the sale and dispensing of cigarettes and automatically operated by the purchaser through the deposit of coins, slugs or tokens.
- WHOLESALE DEALER
- Any person who shall sell, distribute, deliver, convey or give away cigarettes to retail dealers or other persons in the City, for the purpose of resale only.
[Ord. No. 2490 §2, 11-5-1996]
Every wholesale dealer, jobber, retail dealer, manufacturer or other person engaged in selling cigarettes or offering, delivering or displaying cigarettes for sale within the City shall procure a license therefor of each place of business that desires to have the sale or distribution of cigarettes. At the time such license is issued, the person shall pay to the City Collector the sum of five dollars ($5.00) for each such place of business, and in addition to the registration fee, every retailer shall pay an occupation license tax at the rate of two dollars fifty cents ($2.50) per one thousand (1,000) for each and all cigarettes sold, offered, delivered or displayed for sale.
[Ord. No. 2490 §3, 11-5-1996]
Payment Due Date. The tax provided by Section 630.020 shall be paid by the fifteenth (15th) day of the next month following the month for which said tax is due.
Duty Of Wholesaler, Jobber. Every wholesaler or jobber shall generate a report detailing daily purchases and returns of cigarette sales by customers within the City.
Report Design. Monthly cigarette sales reports shall detail each day the invoice number, customer name and total cigarettes purchased by each customer.
Payment Of Tax. There shall be paid to the City Collector a tax at the rate of two dollars fifty cents ($2.50) per one thousand (1,000) for each and all cigarettes sold. The City Collector shall allow the wholesaler or jobber a discount of four percent (4%) of the fee due to cover tax collection costs. Payment of tax will be submitted with the report due each fifteenth (15th) day of the month.
[Ord. No. 2490 §4, 11-5-1996]
No person shall sell or offer or display for sale at retail any cigarettes unless said tax has been paid.
Licensing of vending machines.
Required. Every person who, in the capacity of owner, lessee, tenant or in any other capacity, shall operate or cause to be operated, directly or indirectly, a vending machine for selling and dispensing cigarettes to the public shall obtain from the City Collector a license. The license, in whatever form prescribed by the City Collector, shall be affixed on a conspicuous part of the vending machine.
Violations. It shall be unlawful for any person to sell and dispense through a vending machine any cigarettes upon which the tax has not been paid. It shall be unlawful for any person, through a vending machine to remove the container of cigarettes, in whole or in part, or mutilate the container, before the tax thereon has been paid.
[Ord. No. 2490 §5, 11-5-1996]
Every application for cigarette license shall be made on a form prescribed, prepared and furnished by the City Collector and shall set forth such information as required.
[Ord. No. 2490 §6, 11-5-1996]
Upon approval of an application for a cigarette license, the City Collector shall grant and issue to the applicant a cigarette license.
[Ord. No. 2490 §7, 11-5-1996]
Cigarette licenses shall not be assignable and shall be valid only for the person in whose names issued, and for the transaction of business in the places designated therein.
[Ord. No. 2490 §8, 11-5-1996]
Cigarette licenses shall at all times be conspicuously displayed at the places for which issued.
[Ord. No. 2490 §9, 11-5-1996]
All cigarette licenses shall expire on June thirty (30) in each and every year, unless sooner suspended, surrendered or revoked for cause by the City Collector.
[Ord. No. 2490 §10, 11-5-1996]
Report Of Violation. Whenever the City Collector finds that the holder of a cigarette license has failed to comply with any of the provisions of this Chapter prescribed or promulgated under this Chapter, the City Collector shall notify the City Council of such violation of this Chapter or regulations and shall submit to the City Council evidence of violation and a full report thereof.
Hearing. The City Council shall afford the person alleged to have violated this Chapter or regulations a hearing at such time and place as the City Council may designate, and the City Council may thereafter, for good cause shown, suspend or revoke the cigarette license of the offender whenever it finds that the provisions of this Chapter or the rules and regulations of the City Collector prescribed or promulgated under this Chapter have been complied with.
Notice Of Penalty. When the City Council suspends or revokes a cigarette license, the City Collector shall notify the holder of the license immediately, and the holder shall promptly surrender the license to the City Collector on request.
[Ord. No. 2490 §11, 11-5-1996]
The City Collector or duly authorized representative are authorized to examine books, records, invoices, papers, stock of cigarettes in an upon any premises where the cigarettes are placed, stored or sold and equipment of any such wholesale dealer or jobber pertaining to the sale and delivery of cigarettes taxable under this imposed and assessed by this Chapter, each such person is directed and required to give to the City Collector or duly authorized representatives the means, facilities and opportunity for such examinations as are provided for and required in this Section.
[Ord. No. 2490 §12, 11-5-1996]
In addition to the other powers granted, the City Collector is hereby authorized and empowered to prescribe, adopt, promulgate and enforce rules and regulations relating to the following matters:
The delegation of the powers of the City Collector to a deputy or employee of the Collector's office to enforce payment of tax.
Any other matter or thing pertaining to the administration and enforcement of the provisions of this Chapter, subject at all times to the approval of the City Council.
[Ord. No. 2490 §13, 11-5-1996]
Whenever any cigarettes have been sold and shipped by a wholesale dealer, jobber or retailer dealer into another City or State for sale or use there or have become unfit for use and consumption or are unsalable or have been destroyed, such wholesale dealer, jobber or retailer dealer shall be entitled to a refund of the actual amount of tax paid on such cigarettes. If the City Collector or duly authorized representative is satisfied that any wholesale dealer, jobber or retail dealer is entitled to a refund, they shall be authorized to make the refund.
[Ord. No. 2490 §14, 11-5-1996]
Whenever the City Collector or any duly authorized representatives shall discover any cigarettes subject to tax provided by this Chapter and upon which the occupation license tax has not been paid as required in this Chapter, the City Collector or such representative is authorized and empowered forthwith to seize and take possession of such cigarettes, together with any vending machine or other automatic mechanical device for selling and dispensing cigarettes or receptacles in which they are held for sale, and the cigarettes, machines or devices shall thereupon be deemed to be forfeited to the City.
The City Collector may, within a reasonable time thereafter, by public notice at least five (5) days before the date of sale, sell such forfeited cigarettes at a place designated, and from the proceeds of such sale shall collect the tax due thereon, together with a penalty of fifty percent (50%) thereof and the costs incurred in such proceedings. The City Collector shall pay the balance, if any, to the person in whose possession such forfeited cigarettes were found; provided, however, such seizure and sale shall not be deemed to relieve any person from fine or imprisonment provided in this Code for violation of any provisions of this Chapter.
[Ord. No. 2490 §15, 11-5-1996]
The City Collector or employees or agents duly designated shall have power to administer oaths and take affidavits in relation to any matter or proceedings in the exercise of their powers and duties under this Chapter. The City Collector shall have power to subpoena and require the attendance of witnesses and the production of books, papers and documents to secure information pertinent to the performance of the duties under this Chapter and the enforcement of this Chapter and to examine them in relation thereto.
[Ord. No. 2490 §16, 11-5-1996]
The following penalties are hereby fixed and imposed for the violation of this Chapter:
Any person violating any of the provisions if this Chapter, except Section 630.040, shall be deemed guilty of a misdemeanor and, upon first (1st) conviction thereof be fined in the sum of not less than ten dollars ($10.00) and not more than five hundred dollars ($500.00); upon second (2nd) conviction thereof, in the sum of not less than twenty-five dollars ($25.00) and not more than five hundred dollars ($500.00); and upon any subsequent conviction thereof shall be fined in the sum of not less than one hundred dollars ($100.00) and not more than five hundred dollars ($500.00). If the person so subsequently convicted shall be a licensed wholesale dealer, jobber or retail dealer in cigarettes, his/her license shall thereupon be revoked, and the license shall not be renewed for a period of one (1) year therefrom.
Any person violating Section 630.040 relating to selling or offering for sale or displaying for sale at retail any cigarettes, the containers of which said tax is not evidenced as being paid, shall be fined not less than ten dollars ($10.00) and not more than five hundred dollars ($500.00); upon second (2nd) conviction thereof, in the sum of not less than twenty-five dollars ($25.00) and not more than five hundred dollars ($500.00); and upon any subsequent conviction thereof shall be fined in the sum of not less than one hundred dollars ($100.00) and not more than five hundred dollars ($500.00). If the person so subsequently convicted shall be a licensed wholesale dealer, jobber or retailer dealer, his/her license shall not be renewed for a period of one (1) year therefrom.