[Ord. No. 1996-10 § 1, 9-18-1996]
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 the 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.
Any person engaged in the manufacture or production of cigarettes.
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.
Includes all persons engaged in the distribution or sale
of cigarettes by means of coin-operated vending machines.
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.
[Ord. No. 1996-10 § 2, 9-18-1996]
This is the one (1) and only license or tax that cigarette dealers
or wholesalers shall pay.
[Ord. No. 1996-10 § 3, 9-18-1996]
This tax shall be paid by the dealer or wholesaler, as defined in Section 615.010, selling cigarettes or offering them for sale.
[Ord. No. 1996-10 § 4, 9-18-1996]
It shall be the duty of every dealer or wholesaler, as defined in Section 615.010, selling, displaying, or offering for sale any package of cigarettes, to remit the monthly cigarette tax reporting 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.
[Ord. No. 1996-10 § 5, 9-18-1996]
A.
For the purpose of enabling the City of Maysville to enforce the
terms of this Chapter, the following provisions are enacted:
1.
Each dealer in the City and those wholesalers and retailers as defined in Section 615.010 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.
2.
All dealers, wholesalers and retailers, as defined in Section 615.010, 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.
3.
The City of Maysville, or its duly authorized representatives,
is 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.
Cigarette tax reporting information received from the State
of Missouri shall be held in confidence and used solely for verifying
cigarette tax payments.
[Ord. No. 1996-10 § 6, 9-18-1996]
The City of Maysville 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 its agents may deem advisable.
[Ord. No. 1996-10 § 7, 9-18-1996]
The City of Maysville or its employees or agents duly designated
and authorized 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 of Maysville 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.
[Ord. No. 1996-10 § 8, 9-18-1996]
Persons violating this Chapter by failing to file reports and make payments as provided for in Section 615.040 shall be punished by a fine of not more than five hundred dollars ($500.00) or imprisonment for not more than ninety (90) days or by both such fine and imprisonment. Failure to file each report and make each monthly payment shall be deemed a separate offense.
