Appleton City, MO
St. Clair County
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Table of Contents
Table of Contents

Section 615.010 Definitions.

For the purposes of this Chapter, the following words and phrases shall have the meanings respectively ascribed to them by this Section:
CIGAR
Any roll for smoking, except cigarettes, made chiefly of tobacco or any substitute therefor.
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.
COMMON CARRIER
Any person, association, company, or corporation engaged in the business of operating, for public use, an agency for the transportation of persons or property within the State.
CONSUMER
A person who comes into possession of tobacco for the purpose of consuming it, giving it away or disposing of it in any way.
DEALER
Any person dealing directly with the manufacturer of cigarettes in their purchase and in the business of selling cigarettes as a first (1st) seller.
DIRECTOR
The director of Missouri Department of Revenue.
FIRST SALE WITHIN THE STATE
The first (1st) 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.
FIRST SELLER
Includes all persons who make the initial or first (1st) sale or distribution of cigarettes within the City.
MANUFACTURER
Any person engaged in the manufacture or production of cigarettes.
MANUFACTURER'S INVOICE PRICE
The original net invoice price for which a manufacturer sells a tobacco product to a distributor, wholesaler or first (1st) seller in the State as shown by the manufacturer's original invoice.
METER MACHINE
A type of device manufactured for the use of printing or imprinting an inked impression indicating that the cigarette tax has been paid on an individual package of cigarettes.
OCCUPATION LICENSE TAX
The tax imposed by the City under this Article upon the business and for the privilege of selling cigarettes at retail in the City.
PACKAGE 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).
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
In this instance is defined to be and declared to 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.
SMOKELESS TOBACCO
Chewing tobacco, including, but not limited to, twist, moist plug, loose leaf and firm plug, and all types of snuff, including, but not limited to, moist and dry.
STAMPED CIGARETTES
An individual package, containing twenty (20) individual cigarettes, more or less, on which appears or is affixed or imprinted thereon a Missouri State cigarette tax stamp or Missouri State meter machine impression.
TOBACCO PRODUCT
Cigarettes, cigarette papers, clove cigarettes, cigars, smokeless tobacco, smoking tobacco, or other form of tobacco products or products made with tobacco substitute containing nicotine.
UNSTAMPED CIGARETTES
An individual package containing cigarettes on which does not appear a Missouri State cigarette tax stamp or Missouri State meter machine impression.
VENDING MACHINE OPERATOR
All persons engaged in the distribution or sale of cigarettes by means of coin-operated vending machines.
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.

Section 615.020 License Generally — License Fee.

Every person who becomes engaged in selling cigarettes at wholesale or offering or displaying the same for sale at retail within the City shall procure a license therefor for each place of business within the City in which cigarettes are sold or offered or displayed for sale. Such license shall be non-assignable and valid only as to the place of business designated thereon and only for the person in whose name issued. The license shall be at all times conspicuously displayed at the place of business for which it was issued. The license shall expire one (1) year from the date of issuance, unless otherwise suspended, revoked or surrendered at an earlier date. At the time such license is issued, such person shall pay to the City Collector the sum of one dollar ($1.00) as a registration fee, for each place of business, and shall pay an additional occupational tax at the rate of one dollar ($1.00) per thousand (1,000) for all cigarettes sold or offered or displayed for sale within the City.

Section 615.030 Payment Discount.

The tax provided for in Section 615.020 shall be paid to the City Collector and in the collection of such tax, the City Collector shall allow a discount of ten percent (10%) of the face value thereof.

Section 615.040 Monthly Payment.

A. 
It shall be the duty of every dealer or wholesaler, as defined in Section 615.010, offering or displaying for sale any package of cigarettes, to remit the monthly cigarette tax reporting form and full payment by the fifteenth (15th) of each following month. The cancelled check, accompanied by the monthly cigarette tax reporting form shall be proof of payment.
B. 
Every wholesaler or jobber shall generate a report detailing daily purchases and returns of cigarette sales by customers within the City.
C. 
Monthly cigarette sales reports shall detail each day the invoice number, customer name and title cigarettes purchased for each customer.

Section 615.050 Sale of Cigarettes.

No person shall sell or offer or display for sale at retail any cigarettes unless said tax has been paid.

Section 615.060 Licensing of Vending Machines.

A. 
Every person who, in the capacity of owner, lessee, tenant or in any other capacity, shall operate or cause to be operated, directly or indirectly, a vending machine for selling and dispensing cigarettes to the public shall obtain from the City Collector, a license. The license, in whatever form prescribed by the City Collector, shall be affixed in a conspicuous part of the vending machine.
B. 
It shall be unlawful for any person to sell and dispense through a vending machine any cigarettes upon which the tax has not been paid. It shall be unlawful for any person, through a vending machine, to remove the container of cigarettes, in whole or in part, or mutilate the container, before the tax thereon has been paid.

Section 615.070 Application For and Issuance of License — Duplicate License.

Every person who becomes engaged in selling cigarettes at retail, or offering or displaying the same for sale at retail, within the City shall file an application for a cigarette license upon a form provided, prepared and furnished by the City Collector and shall set forth such information as shall be required. Upon approval of the application, the City Collector shall grant and issue to the applicant a cigarette license as provided in this Chapter for each place of business within the City as set forth in the application. If any license so issued becomes destroyed, marred or defaced, the City Collector, on request, shall issue a duplicate license upon the payment of a fee of fifty cents ($0.50).

Section 615.080 Suspension or Revocation of License.

The Board of Aldermen may suspend or, after a hearing, revoke a cigarette license whenever it 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 license, the Board of Aldermen shall request the holder thereof to surrender to the City Collector immediately all licenses or duplicates thereof, and the holder shall surrender promptly all such licenses to the City Collector, as requested. Whenever the Board of Aldermen suspends a cigarette license, 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 license.

Section 615.090 License Additional To Other License Fees.

Nothing in this Chapter shall be construed to relieve the licensee of the burden of paying license fees as may be required by any other provisions of this Code or other ordinances of the City, but rather the license fees herein enumerated shall be in addition to all licenses required by the terms of such other provisions.

Section 615.100 Retail Dealers To File Copies of Invoices — Authority To Examine Books, Records, Stocks of Cigarettes, Etc.—Authority of City Collector To Promulgate Certain Rules and Regulations.

A. 
For the purpose of enabling the City Collector to properly enforce the terms of this Chapter as to retail cigarette dealers, the following provisions are hereby enacted:
1. 
All retail cigarette dealers in the City shall file at the office of the City Collector the invoices, or duplicate copies thereof, for all shipments of cigarettes received by them. Each such invoice or duplicate copy shall accurately show on its face the number of cigarettes received, the date of shipment by the jobber or wholesale dealer, the date received by the retail dealer and from whom received. The retail dealer shall certify on such invoice or duplicate copy that such is an accurate and true invoice or duplicate copy thereof. The invoice or duplicate copy shall be filed with the City Collector in a period not greater than thirty (30) days after the receipt of the cigarettes. If the original invoice is retained by the retail dealer, he/she shall maintain and keep such original for a period of eighteen (18) months, as of the date of filing of the duplicate copy. The City Collector or his/her duly authorized representative is hereby authorized to examine the books, papers, invoices, other records and stocks of cigarettes in and upon the premises where the same are placed, stored and sold. To verify the accuracy of the occupational tax imposed and assessed by this Chapter, each person is hereby directed and required to provide facility and opportunity for such examination as herein provided for.
2. 
In addition to such powers granted to the City Collector elsewhere in this Chapter, he/she is hereby authorized and empowered to prescribe, adopt, promulgate and enforce rules and regulations relating to:
a. 
The delegation of his/her powers to his/her deputy or other employees of his/her office or, with the consent of the Board of Aldermen, to the Chief of Police.
b. 
Any other matter or thing pertaining to the administration and enforcement of the provisions of this Chapter, subject at all times to the approval of the Board of Aldermen.

Section 615.110 Seizure and Sale of Untaxed Cigarettes.

Whenever the City Collector or any of his/her duly authorized representatives shall discover any cigarettes upon which such occupation tax has not been paid 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 a public notice at least five (5) days before the date 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 percent (50%) thereof 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, that such seizure and sale shall not be deemed to relieve any person from any fine as provided in this Code for violation of any provision of this Chapter.

Section 615.120 Authority of City Collector, Etc., To Administer Oaths and Take Affidavits.

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 proceeding in the exercise of their powers and duties under this Chapter. The City Collector 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 performance of the duties under this Chapter and the enforcement of this Chapter and to examine in relation thereto.

Section 615.130 Violations and Penalties.

A. 
The following penalties are hereby fixed and imposed for the violation of this Chapter:
1. 
Any person violating any of the provisions of this Chapter shall be deemed guilty of an ordinance violation and, upon first (1st) conviction thereof be fined in the sum of not less than ten dollars ($10.00) and not more than five hundred dollars ($500.00) upon second (2nd) conviction thereon, in the sum of not less than twenty-five dollars ($25.00) and not more than five hundred dollars ($500.00); and upon any subsequent conviction thereof shall be fined in the sum of not less than one hundred dollars ($100.00) and not more than five hundred dollars ($500.00). If the person so subsequently convicted shall be a licensed wholesale dealer, jobber or retail dealer in cigarettes, his/her license shall thereupon be revoked, and the license shall not be renewed for a period of one (1) year therefrom.
2. 
Each day's violation of this Section shall be deemed a separate offense.