[Ord. No. 1014, 10-4-1948]
When used in this Chapter, the following words shall have the meanings herein indicated:
CIGARETTE
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.
PACKAGE
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).
PERSON
Any individual, corporation, firm, partnership, incorporated or unincorporated association, or any other legal or commercial entity.
RETAILER
Any person who sells to a consumer or to any person for any purpose other than resale.
SALE
Include sales, barters, exchanges and every other manner, method and form of transferring the ownership of personal property from one 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.
WHOLESALER
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. 1014, 10-4-1948; Ord. No. 1735, 6-27-1979]
Every person engaged in retail business of selling cigarettes or offering or displaying the same for sale within the City shall procure a license thereof for each place of business that they desire to have for sale of cigarettes in the City, and at the time such license is issued, shall pay to the City Collector the sum of one dollar ($1.00) as a registration fee for each place of business, and in addition thereto, each such person, firm or corporation engaged in said business shall pay an occupation fee at the rate of two dollars ($2.00) per thousand for each and all cigarettes so sold or offered or displayed for sale. Said fee shall be paid and the stamps hereafter provided for shall be affixed by the person selling such cigarettes or displaying same or offering the same for sale, after the same shall have come to rest in this City and before being displayed or offered for sale by any retailer or any seller of same in said City.
[Ord. No. 1014, 10-4-1948]
The tax provided by Section 615.020 of this Chapter shall be paid by 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 said stamps to the City Collector, as may be necessary, and take his/her receipt therefor. In the sale of said stamps, the City Collector shall allow a discount of ten percent (10%) of the denominational or face value thereof. 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, stamp or stamps so affixed shall evidence the payment of the tax imposed by this Chapter; and such stamps shall be cancelled as soon as they shall be affixed to the package containing such cigarettes.
[Ord. No. 1014, 10-4-1948]
No person shall sell or offer for sale or display for sale at retail, any cigarettes without having first affixed to the package thereof the stamp or stamps required to be affixed thereto under the previsions of this Chapter.
[Ord. No. 1014, 10-4-1948]
No person shall falsely and fraudulently make, forge, alter or counterfeit any stamp or stamps prescribed by the Board of Aldermen under the provisions of this Chapter, or cause, or procure to be falsely or fraudulently made, forged, altered or counterfeited any such stamp or stamps, or knowingly and willfully utter, publish, pass or tender as true any false, altered or counterfeited stamps or stamp.
[Ord. No. 1014, 10-4-1948]
Every person desiring to continue to engage in or hereafter to begin to engage in the sale of cigarettes at retail within the City shall file an application for a cigarette permit or permits as hereinbefore provided. Every application for a cigarette permit shall be made upon a form prescribed, prepared and furnished by the City Collector, and shall set forth such information as he/she shall require. Upon approval of the application, the City Collector shall grant and issue to the applicant a cigarette permit as herein provided, for each place of business within the City set forth in the application. Cigarette permits 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, and shall at all times be conspicuously displayed at the places for which issued. All permits shall expire one (1) year from date of issue unless sooner suspended, surrendered or revoked, by the City Collector. Whenever any permit issued under the provisions of this Section is defaced, destroyed or lost, the City Collector shall issue a duplicate permit for the defaced, destroyed or lost permit, upon the payment of a fee of fifty cents ($0.50).
[Ord. No. 1014, 10-4-1948]
The Board of Aldermen may suspend, or, after hearing, revoke a cigarette permit whenever if finds that the holder thereof has failed to comply with any of the provisions of this Chapter or any rules or regulations prescribed or promulgated under this Chapter. Upon suspending or revoking any cigarette permit, the Board of Aldermen shall request the holder thereof to surrender to the City Collector immediately all permits or duplicates thereof, and the holder shall surrender promptly all such permits to the City Collector as requested. Whenever the Board of Aldermen suspends a cigarette permit, it shall cause the holder to be notified immediately and afford him/her a hearing, if desired, and if the hearing has not already been afforded. After such hearing, the Board of Aldermen shall either rescind its order of suspension, or, good cause appearing therefor, continue the suspension or revoke the permits.
[Ord. No. 1014, 10-4-1948]
Such retailer shall affix, within the time hereinafter prescribed, to each package of cigarettes, stamps furnished by and purchased from the City Collector, evidencing the payment of the occupation tax imposed by this Chapter. Said retailer shall cancel such stamps before the cigarettes are offered for retail sale or before they are otherwise disposed of, by writing or stamping across the face thereof the name of such retailer and the date of cancellation, or shall immediately mark in ink on each unopened box, carton or other container of such cigarettes the word "received" and the month, day and hour of such receipt, and shall affix his/her signature thereto, or in any other manner prescribed. He/she shall, in any event, open such box, carton or other container and immediately affix such stamps to each package therein, and cancel the same in the manner herein provided, within twenty-four (24) hours after such receipt and prior to the sale of such cigarettes. Whenever any cigarettes are found in the place of business of such retailer without the stamps affixed and cancelled, or not marked as having been received within the preceding twenty-four (24) hours, the prime facie presumption shall arise that such cigarettes are kept therein in violation of the provisions of this Section. Stamps shall be affixed to each package of cigarettes of any aggregate denomination not less than the amount of the occupation tax upon said retailer, based upon the contents therein, and shall be affixed in such manner as to be visible to the purchaser.
[Ord. No. 1014, 10-4-1948]
For the purpose of enabling the City Collector to properly enforce the terms of this Chapter as to such retailers, the following provisions are hereby enacted:
A. 
At the time of delivering cigarettes to any retailer in the City, shall make a true duplicate invoice showing the date of delivery, the amount and value of each shipment of cigarettes delivered, and the name of the retailer to whom delivery is made, and shall retain the same for a period of three (3) years, subject to the use and inspection of the City Collector.
B. 
Each wholesaler and retailer in the City shall procure and retain invoices showing the amount and value of each shipment of cigarettes received by him/her, the date thereof, and the name of the shipper, and shall retain the same for a period of three (3) years, subject to the use and inspection of the City Collector.
C. 
The City Collector, by regulation, may provide that whenever cigarettes are shipped into the City, the railroad company, express company, trucking company, or other public carrier transporting any shipment thereof shall file with the City Collector a copy of the freight bill within two (2) days after delivery in the City of each shipment.
D. 
All wholesalers and retailers 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 Collector.
E. 
The City Collector, or his/her duly authorized representative, are hereby authorized to examine the books, papers, invoices, and other records and stock of cigarettes in and upon any premises where the same are placed, stored and sold, and equipment of any such wholesaler or retailer pertaining to the sale and delivery of cigarettes taxable under this Chapter.
F. 
To verify the accuracy of the occupation tax imposed and assessed by this Chapter, each such person is hereby directed and required to give to the City Collector, or his/her duly authorized representatives, the means, facilities and opportunity for such examination as are herein provided for and required.
G. 
In addition to the powers herein granted to the City Collector, he/she is hereby authorized and empowered to prescribe, adopt, promulgate and enforce rules and regulations relating to:
1. 
The method and means to be used in cancellation of stamps, if any;
2. 
The denomination and sale of stamps; and
3. 
The delegation of his/her powers to a deputy or other employee or employees of his/her office or, with the consent of the Board of Aldermen, to delegate his/her powers to the City Chief of Police.
[Ord. No. 1014, 10-4-1948]
Whenever the City Collector or any of his/her duly authorized representatives shall discover any cigarettes subject to tax provided by this Chapter, and upon which said occupation tax has not been paid or the stamps affixed as herein required, the City Collector, or such representatives, are hereby authorized and empowered forthwith to seize and take possession of such cigarettes, together with any vending machine or receptacle in which they are held for sale, and the same shall thereupon be deemed to be forfeited to the City. The City Collector may, within a reasonable time thereafter, by public notice at least five (5) days before the day of sale, sell such forfeited to the City. The City Collector may, within a reasonable time thereafter, by a public notice of at least five (5) days before the day of sale, sell such forfeited cigarettes at a place designated by him/her, and from the proceeds of such sale, shall collect the tax due thereon, together with a penalty of fifty cents ($0.50) per therefor, and the costs incurred in such proceedings. The City Collector shall pay the balance, if any, to the person in whose possession such forfeited cigarettes were found; provided, however, that such seizure and sale shall not be deemed to relieve any person from fine or imprisonment provided herein for violation of any provision of this Chapter.
[Ord. No. 1014, 10-4-1948]
The City Collector 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.
[Ord. No. 1014, 10-4-1948]
A. 
Any person violating any of the provisions of this Chapter, in addition to any other penalty provided for in this Chapter shall, upon conviction, be punished as set out in Section 100.220 of this Code.