[Ord. No. 1014, 10-4-1948]
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 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.
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.
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.
