[R.O. 2013 § 610.010; R.O. 2005
§ 20-15; Ord. No. 82.010; Ord. No. 97-1 §2]
When used in this Chapter, the following
words shall have the meanings respectively ascribed to them:
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 person who comes into possession of tobacco for the purpose
of consuming it, giving it away or disposing of it in any way.
Any person dealing directly with the manufacturer of cigarettes
in their purchase and in the business of selling cigarettes as a first
seller.
The first sale of a tobacco product by a manufacturer, wholesaler
or other person to a person who intends to sell such tobacco products
at retail or to a person at retail within the State of Missouri.
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 individual, corporation, firm, partnership, incorporated
or unincorporated association, or any other legal or commercial entity.
Any person who sells to a consumer or to any person for any
purpose other than resale.
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 mechanical electric or electronic, self-service device
which, upon insertion of money, tokens or any other form of payment,
dispenses tobacco products.
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 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. 2013 § 610.020; R.O. 2005
§ 20-16; Ord. No. 82.020; Ord. No. 94-29; Ord. No. 97-1 § 2]
This tax shall be paid by the dealer or wholesaler, as defined in Section 610.010, selling cigarettes or offering them for sale.
[R.O. 2013 § 610.030; R.O. 2005
§ 20-17; Ord. No. 82.030; Ord. No. 97-1 § 2]
Every dealer or wholesaler engaged in the business of selling cigarettes or offering or displaying the same for sale within the City shall pay an occupation tax at the rate of one dollar ($1.00) per thousand for all cigarettes sold or offered or displayed for sale. This tax shall be paid but once, as provided for in Section 610.050, and only by the dealer selling cigarettes or displaying or offering them for sale.
[R.O. 2013 § 610.040; R.O. 2005
§ 20-18; Ord. No. 82.040; Ord. No. 97-1 § 2]
The tax provided for in Section 610.030 shall be paid to City Clerk, and in the collection of such tax, the City Clerk shall allow a discount of ten percent (10%) of the denominational or face value thereof.
[R.O. 2013 § 610.050; R.O. 2005
§ 20-19; Ord. No. 82.050; Ord. No. 97-1 § 2]
It shall be the duty of every dealer or wholesaler, as defined in Section 610.010, selling, offering or displaying for sale any package of cigarettes to remit the monthly cigarette tax reported form and full payment by the 15th day of each following month. The canceled check, accompanied by the monthly cigarette tax reporting form, shall be proof of payment.
[R.O. 2013 § 610.060; R.O. 2005
§ 20-20; Ord. No. 82.060; Ord. No. 97-1 § 2]
A.
For the purpose of enabling the City Clerk
to enforce the terms of this Article, the following provisions are
enacted:
1.
Each dealer in the City and those wholesalers and retailers as defined in Section 610.010 shall procure and retain invoices showing the amount and value of the shipment of cigarettes received by him/her, the date thereof, and the name of the shipper, and shall retain this invoice for a period of three (3) years subject to the use and inspection of the City Clerk.
2.
All dealers, wholesalers and retailers as defined in Section 610.010 within the City 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 City Clerk.
3.
The City Clerk or his/her duly authorized
representatives are authorized to examine the books, papers, invoices
and other records, stock of cigarettes in and upon any premises where
they are placed, stored or sold, and equipment of any such dealer,
wholesaler, or retailer pertaining to the sale and delivery of cigarettes
taxable under this Chapter.
4.
To verify the accuracy of the occupation tax imposed and assessed by this Chapter, each person as defined in Section 610.010 is directed and required to give to the City Clerk or his/her duly authorized representatives the means, facilities and opportunity for such examinations as are herein provided for and required.
5.
In addition to the powers herein
granted to the City Clerk prescribe, adopt, promulgate and enforce
rules and regulations relating to the delegation of his/her powers
to a deputy or other employee of his/her office and any other matter
or thing pertaining to the administration and enforcement of the provisions
of this Chapter.
6.
Cigarette tax reporting information
received from the State of Missouri shall be held in confidence and
used solely for verifying cigarette tax payments.
[R.O. 2013 § 610.070; R.O. 2005
§ 20-21; Ord. No. 82.070; Ord. No. 97-1 § 2]
The City Clerk is authorized to adopt,
prescribe and promulgate rules and regulations, including a monthly
cigarette tax reporting form with regard to the presentation and proof
of claim for refunds and credits as he/she may deem advisable.
[R.O. 2013 § 610.080; R.O. 2005
§ 20-22; Ord. No. 82.080; Ord. No. 97-1 § 2]
The City Clerk or his/her employees
or agents duly designated and authorized by him/her 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 Clerk 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 enforcement of this Chapter
and to examine them in relation thereto.
[R.O. 2013 § 610.090; R.O. 2005
§ 20-24; Ord. Nos. 82.100 – 82.140; Ord. No. 97-1 § 2]
Any dealer whose place of business
is outside the corporate limits of the City shall be bound by all
of the provisions of this Chapter.
