[CC 2010 §§ 8.630, 25.310; Ord. No. 484, 4-23-1990]
Every person selling cigarettes or offering or displaying the
same for sale within the City shall pay an occupation tax at the rate
of four dollars ($4.00) per thousand for each and all cigarettes so
sold or offered or displayed for sale. The intent and meaning of this
Chapter is that the same shall levy an occupational tax based upon
and pursuant to the method provided for by Section 94.270 of the Revised
Statutes of Missouri, 1986, and pursuant to the powers therein granted
and the powers further granted under the Statutes of Missouri to the
Cities of the Fourth Class. Such tax shall be paid and the stamps
hereinafter provided for shall be affixed by the person selling such
cigarettes or displaying or offering the same for sale, after the
same shall have come to rest in the City, and before being displayed
or offered for sale by any person in the City.
[CC 2010 § 8.640; Ord. No. 363 4-21-1976; Ord. No.
484, 4-23-1990]
The tax provided by Section 620.010 shall be paid by the purchase from the City Collector of stamps of such design and denomination as may be prescribed by the City Clerk. The City Clerk shall furnish such stamps to the City Collector, as may be necessary, and take his/her receipt therefor. It shall be the duty of every person selling, offering or displaying for sale at retail, any package of cigarettes, to affix to each package of cigarettes so sold, offered or displayed for sale, the stamps so purchased from and furnished by the City Collector, and such stamps so affixed shall evidence the payment of the tax imposed by this Chapter. In the sale of such stamps, the City Collector shall allow a discount of ten percent (10%) of the denominational or face value thereof.
