When used in this Chapter, the following words shall have the meanings 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;
- INTENT OF CHAPTER
- The intent of this Chapter is that this tax shall be paid and stamps affixed but once. Further, an occupation tax shall be levied, based upon and pursuant to the method provided for by Section 94.270, RSMo., and pursuant to the powers therein granted, and the power contained and set forth herein.
- 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;
- 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);
- 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;
- 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.
- 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;
- UNSTAMPED CIGARETTES
- An individual package containing cigarettes on which does not appear a Missouri State cigarette tax stamp or Missouri State meter machine impression;
- 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.
[CC 1976 §635.020; Ord. No. 890 §2, 2-8-1966]
The tax shall be paid and the stamps affixed by the dealer or wholesaler selling such cigarettes or displaying or offering them for sale. No dealer shall display or offer for sale cigarettes without having first affixed the stamps hereinafter provided.
[CC 1976 §635.030; Ord. No. 890 §3, 2-8-1966]
Every dealer or wholesaler engaged in the business of selling cigarettes or offering or displaying the same for sale within the City, shall pay an occupation tax at the rate of one dollar ($1.00) per thousand for all cigarettes sold or offered or displayed for sale; this tax shall be paid and the stamps hereinafter provided shall be affixed but once and then only affixed by the dealer selling such cigarettes or displaying or offering them for sale and no dealer or wholesaler shall display or offer for sale in the City any such cigarettes without first having affixed the stamps hereinafter provided; provided further however, that the dealer may sell cigarettes or display or offer them for sale without first affixing the stamps hereinafter provided, to those wholesalers who are doing business within the City and who do business outside the City wherein the selling, displaying or offering for sale of cigarettes outside the City would not require the affixing of stamps as hereinafter provided; provided, further, however, those wholesalers shall be subject to the same regulations of this Chapter as the dealers or wholesalers selling, displaying or offering for sale cigarettes within the City; it being the intent and purpose of this Section to require all first sellers, dealers or wholesalers, to affix the stamps hereinafter provided for, before selling such cigarettes or displaying or offering them for sale, but where wholesalers resell cigarettes outside the City such wholesalers shall be allowed to purchase and the dealer allowed to sell within the City, cigarettes without having first affixed the stamps as hereinafter provided, the intention of this Chapter being that such tax shall be paid and such stamps affixed but once. The intent and meaning of this Chapter is that the same shall levy an occupation tax based upon and pursuant to the methods provided for by Section 92.040, Revised Statutes of Missouri, 1959, and pursuant to the powers therein granted and the powers contained and set forth herein. Said tax shall be paid and the stamps hereinafter provided for shall be affixed by the dealer or wholesaler before the same shall be displayed or offered for sale in the City.
[CC 1976 §635.040; Ord. No. 890 §4, 2-8-1966]
The tax provided for in Section 620.030 shall be paid by purchase from the Collector of stamps of such design and denomination, as may be prescribed by the Collector, and in the sale of such stamps the Collector shall allow a discount of five percent (5%) of the face value thereof.
[CC 1976 §635.050; Ord. No. 890 §5, 2-8-1966]
Every dealer or wholesaler selling, offering or displaying for sale any package of cigarettes shall have affixed to such package of cigarettes sold, offered or displayed for sale, a stamp purchased from and furnished by the Collector. These stamps so affixed shall evidence the payment of the tax imposed by this Chapter.
[CC 1976 §635.060; Ord. No. 890 §6, 2-8-1966]
No person shall sell, offer or display for sale, cigarettes without having first had affixed to the package thereof the stamp required to be affixed thereto under the provisions of this Chapter. No person shall falsely and fraudulently make, forge, alter or counterfeit any stamp prescribed by the Collector or cause or procure to be falsely or fraudulently made, forged, altered or counterfeited, any such stamp, or knowingly and willfully utter, publish, pass or tender as true any false, altered, forged or counterfeited stamp or any plate or other device for fraudulently making, forging, altering or counterfeiting any such stamp.
[CC 1976 §635.070; Ord. No. 890 §7, 2-8-1966]
Each dealer or wholesaler shall open each box, carton or other container and immediately have affixed such stamps to each package therein within such time as the Collector may fix by regulation after such receipt and prior to the sale of such cigarettes, unless such cigarettes are being held for sale outside the City.
[CC 1976 §635.080; Ord. No. 890 §8, 2-8-1966]
Whenever any cigarettes are found in the place of business of a dealer or wholesaler without the stamps affixed, or not marked as having been received within the time fixed by regulation of the License Collector and not being held for sale outside of the City, the prima facie presumption shall arise that the cigarettes are kept in violation of the provisions of this Chapter.
[CC 1976 §635.090; Ord. No. 890 §9, 2-8-1966]
Stamps shall be affixed to each package of cigarettes of an aggregate denomination not less than the amount of the occupation tax upon the dealer or wholesaler, based upon the contents therein, and shall be affixed in such manner as to be visible to the purchaser. The affixing of stamps may also include the affixing of tax meter stamps upon packages of cigarettes. The Collector shall adopt rules and regulations relating to the imprinting of such tax meter stamps as will result in payment of the proper tax.
[CC 1976 §635.100; Ord. No. 890 §10, 2-8-1966]
For the purpose of enabling the Collector to properly enforce the terms of this Chapter, the following provisions are enacted:
Each dealer in the City and wholesalers and retailers shall procure and retain invoices showing the amount and value of such 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 Collector.
The 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 Collector a copy of the freight bill within ten (10) days after the delivery in the City of such shipment.
All dealers, 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 Collector.
The Collector or his/her duly authorized representatives, are 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.
To verify the accuracy of the occupation tax imposed and assessed by this Chapter, each person shall give to the Collector, or his/her duly authorized representatives, the means, facilities and opportunity for such examinations as are herein provided for and required.
In addition to the powers herein granted to the Collector, he/she may prescribe, adopt, promulgate and enforce rules and regulations relating to:
The method and means to be used in the affixing of stamps if any;
The denomination and sale of stamps;
The delegation of his/her powers to a deputy or other employee of his/her office;
Any other matter or thing pertaining to the administration and enforcement of the provisions of this Chapter.
[CC 1976 §635.110; Ord. No. 890 §11, 2-8-1966]
Whenever any cigarettes, upon which stamps have been placed, have been sold and shipped by him/her into another City or State for sale or use there, or have become unfit for use and consumption or unsalable, or have been destroyed, such dealer or wholesaler shall be entitled to a refund of the actual amount of tax paid with respect to such cigarettes. If the Collector is satisfied that any dealer or wholesaler is entitled to a refund, he/she shall issue to such dealer or wholesaler stamps of sufficient value to cover the refund. The Collector may adopt, prescribe and promulgate such rules and regulations with regard to the presentation and proof of claim for refunds as he/she may deem advisable.
[CC 1976 §635.120; Ord. No. 890 §12, 2-8-1966]
Whenever the Collector or any of his/her duly authorized representatives shall discover any cigarettes subject to tax provided by this Chapter and upon which the occupation tax has not been paid or the stamps not affixed as herein required, the Collector, or such representatives shall forthwith seize and take possession of such cigarettes together with any vending machine or receptacle in which they are held for sale and they shall thereupon be deemed to be forfeited to the City. The Collector may, within a reasonable time thereafter, by a public notice at least five (5) days before the day of sale, sell such forfeited cigarettes, forfeited vending machines and receptacles at a place designated by him/her and from the proceeds of such sale collect the tax due thereon together with a penalty of fifty percent (50%) thereof and the costs incurred in such proceedings. The Collector shall pay the balance, if any, to the person in whose possession such forfeited cigarettes, forfeited vending machines and receptacles were found; provided however, that such seizure and sale shall not be deemed to relieve any person from any other penalty for violation of this Chapter.
[CC 1976 §635.130; Ord. No. 890 §13, 2-8-1966]
The 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. The 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 his/her duties hereunder and of the enforcement of this Chapter and to examine them in relation thereto.
[CC 1976 §635.140; Ord. No. 890 §14, 2-8-1966]
Any person violating this Chapter by selling or displaying for sale any package of cigarettes not bearing a stamp or a meter imprint stamp, or any person violating this Chapter by selling from a vending machine any cigarettes not bearing a stamp or meter imprint stamp, shall upon conviction thereof be deemed guilty of a misdemeanor and shall be punished by a fine of not more than one hundred dollars ($100.00) or imprisoned in the County Jail for not more than ninety (90) days, or be punished by both such fine and imprisonment for each and every offense. The sale of each package of unstamped or improperly stamped cigarettes shall be deemed a separate offense.
[CC 1976 §635.150; Ord. No. 898 §1, 4-12-1966]
The Board of Aldermen may require for good and sufficient reasons, a dealer, wholesaler or cigarette vending machine operator offering or displaying for sale any cigarettes within the City where a stamp is required to be affixed under the provisions of this Chapter, to deposit with the Collector the sum of one thousand dollars ($1,000.00) in cash or a bond in the penal sum of one thousand dollars ($1,000.00) with sufficient sureties approved by the Board of Aldermen, the condition of which shall be that in the event the dealer, wholesaler or cigarette vending machine operator is found guilty of a violation of any provision of this Chapter, such cash deposit or such bond shall be and become immediately forfeited. Upon conviction of any person for a violation of any provision of this Chapter, the Collector is empowered and directed immediately to cancel the merchant's license of such person and such person shall not thereafter be eligible to secure a new merchant's license for a period of three (3) years after such conviction. The penalties herein provided are to be deemed cumulative and shall be imposed in addition to those imposed by Section 620.140. In all other cases or conditions a bond or deposit may be waived unless the Board of Aldermen shall deem it necessary and require said bond or deposit to be filed with the Collector.
[CC 1976 §635.160; Ord. No. 890 §16, 2-8-1966]
Any dealer whose place of business, is outside the corporate limits of the City shall be bound by all of the provisions of this Chapter.