[R.O. 2013 § 635.010; Ord. No.
80-26 § 1, 11-3-1980]
A.
CIGARETTE
PACKAGE OF CIGARETTES
RETAILER
SALE
WHOLESALE DEALER
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.
Means and includes sales, barters, exchanges and every other
manner, method and form of transferring the ownership of personal
property from one (1) 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 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 Chapter 149, RSMo., who so sells or so distributes
cigarettes or tobacco products.
[R.O. 2013 § 635.020; Ord. No.
80-26 § 2, 11-3-1980]
Every person engaged in the retail business of selling cigarettes
or offering or displaying the same for sale within the City shall
procure a license for the sale of said cigarettes from the City Collector.
[R.O. 2013 § 635.030; Ord. No.
80-26 § 12, 11-3-1980]
Every person desiring to engage in the sale of cigarettes at
retail within the City shall file an application for a license as
required by this Chapter. Every such application shall be made upon
a form prescribed, prepared and furnished by the City Collector, and
approved by the Board of Aldermen, and shall set forth such information
as shall be required.
[R.O. 2013 § 635.040; Ord. No.
80-26 § 3, 11-3-1980; Ord. No. 04-71 § 1, 12-13-2004; Ord. No. 05-01 § 1, 1-10-2005]
Every person obtaining any license required by this Chapter
shall, as a registration fee for such license, pay to the Collector
the sum of fifty dollars ($50.00), and in addition thereto, shall
pay an occupation tax at the rate of fifty cents ($0.50) per one thousand
(1,000) cigarettes sold or dispensed by him/her.
[R.O. 2013 § 635.050; Ord. No.
80-26 § 13, 11-3-1980]
Upon approval of the application, the City Collector shall grant
and issue to the applicant for a license required by this Chapter
such license for each place of business within the City set forth
in the application.
[R.O. 2013 § 635.060; Ord. No.
80-26 § 15, 11-3-1980]
Each license issued under this Chapter shall be conspicuously
displayed at the place for which the same was issued.
[R.O. 2013 § 635.070; Ord. No.
80-26 § 17, 11-3-1980]
Whenever any license issued under this Chapter shall be defaced,
destroyed or lost, the City Collector shall issue a duplicate license
therefor upon the payment of a fee of fifty cents ($0.50).
[R.O. 2013 § 635.080; Ord. No.
80-26 § 14, 11-3-1980]
Licenses issued under this Chapter shall not be assignable,
and shall be valid only for the persons in whose names they are issued,
and for the transaction of business in the places designated therein.
[R.O. 2013 § 635.090; Ord. No.
80-26 § 16, 11-3-1980; Ord. No. 97-01 § 1, 1-13-1997]
Every license issued under this Chapter shall expire on the
last day of May, next following the effective beginning date thereof,
unless sooner suspended, surrendered or revoked.
[R.O. 2013 § 635.100; Ord. No.
80-26 § 18, 11-3-1980]
The Board of Aldermen may suspend or revoke any license issued
under this Chapter for the violation by the licensee of any applicable
provision of this Code, State law or City ordinance, rule or regulation.
[R.O. 2013 § 635.110; Ord. No.
80-26 § 19, 11-3-1980]
Upon suspension or revocation of any license under this Chapter,
the Board of Aldermen shall request the holder thereof to surrender
to the City Collector immediately all licenses or duplicates thereof,
and such holder shall promptly surrender the same to the Collector.
[R.O. 2013 § 635.120; Ord. No.
80-26 § 20, 11-3-1980]
Whenever the Board of Aldermen shall suspend any license issued
under this Chapter, it shall cause the holder thereof to be notified
immediately and afford him/her a hearing, if desired. After such hearing,
the Board shall either rescind its order of suspension, or, good cause
appearing therefor, continue the suspension or revoke such license.
[R.O. 2013 § 635.130; Ord. No.
80-26 § 4, 11-3-1980; Ord. No. 97-01 § 2, 1-13-1997]
The license tax provided by this Chapter shall be paid by payment of such license tax contemporaneously with delivery of the sales report pursuant to Section 630.140 of this Chapter.
[R.O. 2013 § 635.150; Ord. No.
97-01 § 3, 1-13-1997]
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 within the City:
1.
To agree to provide to the City a report showing
daily purchases or invoices and returns of each package of cigarettes
by each retail dealer and vending machine operator within the City,
which report shall show the amount and value of the cigarettes received
by him/her, the date thereof, and the name of the shipper, and the
dollar amount due the City for the license tax by the month. The reporting
form shall be approved by the City and shall be due not later than
the 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.
[R.O. 2013 § 635.160; Ord. No.
97-01 § 3, 1-13-1997]
For the purpose of enabling the City of Fredericktown to enforce the terms of this Chapter, all retail dealers and wholesaler dealers as defined in Section 630.010, Definitions, shall maintain and keep for a period of three (3) years such other records of cigarettes received, sold or delivered within the City as may be required by the Board of Aldermen of the City of Fredericktown.
[R.O. 2013 § 635.180; Ord. No.
80-26 § 9, 11-3-1980]
All the revenues accruing to the City under the provisions of
this Chapter shall be credited to the general fund.
[R.O. 2013 § 635.190; Ord. No.
80-26 § 10, 11-3-1980; Ord. No. 97-01 § 4, 1-13-1997]
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 Missouri State decal, the license tax has been paid thereon, and evidence of payment has been made pursuant to Section 630.140.
[R.O. 2013 § 635.210; Ord. No.
80-26 § 21, 11-3-1980]
Whenever any cigarettes have been sold and shipped by him/her
into another City or State for sale or use there, or have become unfit
for use and consumption or unsalable, or have been destroyed, the
dealer shall be entitled to a refund of the actual amount of tax paid
by him/her with respect to such cigarettes. If the City Collector
is satisfied that any dealer is entitled to a refund, he/she shall
issue to such dealer sufficient value to cover the refund. The City
Collector is hereby authorized to adopt, prescribe and promulgate
such rules and regulations with regard to the presentation and proof
of claim for refunds as he/she may deem advisable.
