State Law Reference — Cigarette tax, RSMo. Ch. 149.
[Ord. No. 720 §1, 1-7-1984]
There is hereby levied a tax of two-tenths of one cent ($0.002)
per cigarette on cigarettes sold or offered for sale by any person,
firm, or corporation, either at wholesale or retail within the City.
[Ord. No. 720 §2, 1-7-1984]
That payment of the tax imposed by this Chapter shall be evidenced
by a decal stamp affixed to each package of cigarettes so sold or
offered for sale, either at wholesale or retail by any person, firm,
or corporation.
[Ord. No. 720 §3, 1-7-1984]
Stamps evidencing payment of the tax imposed by this Chapter
shall be purchased by the person, firm, or corporation offering the
cigarettes for sale either at wholesale or retail and shall be purchased
from the City Collector of Revenue. The price for such stamps required
on packages of twenty (20) cigarettes shall be three and six-tenths
($0.036) per stamp, it being the intention of the Board of Aldermen
to allow four-tenths of one cent ($0.004) as the expense of affixing
said stamps to packages of cigarettes sold or offered for sale either
at wholesale or retail. The price for such stamps required on packages
of twenty-five (25) cigarettes shall be four and five-tenths cents
($0.045) per stamp, it being the intention of the Board of Aldermen
to allow five-tenths of one cent ($0.005) as the expense of affixing
said stamps to packages of cigarettes sold or offered for sale either
at wholesale or retail.
[Ord. No. 720 §4, 1-7-1984]
Any person, firm or corporation who shall offer for sale either
at wholesale or retail without affixing or having affixed the proper
decal stamp, shall be deemed guilty of a misdemeanor and upon conviction
thereof shall be fined in an amount not less than ten dollars ($10.00)
nor more than one hundred dollars ($100.00) for each offense.
[Ord. No. 788 §1, 3-17-1992]
The Cigarette Tax under Chapter 620 and all Sections thereof, shall automatically cease to exist, for all future years upon the assessed valuation of the City of Rock Port, Missouri, including all applicable real, personal and tangible property, becoming one hundred twenty percent (120%) of the 1991 assessed valuation, said values being adjusted pursuant to the cost of living index established by the United States of America, so that the comparisons are made in 1991 dollars or their equivalent.
