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;
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.
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;
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.
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;
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]
A.
For the
purpose of enabling the Collector to properly enforce the terms of
this Chapter, the following provisions are enacted:
1.
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.
2.
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.
3.
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.
4.
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.
5.
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.
6.
In addition
to the powers herein granted to the Collector, he/she may prescribe,
adopt, promulgate and enforce rules and regulations relating to:
a.
The
method and means to be used in the affixing of stamps if any;
b.
The
denomination and sale of stamps;
c.
The
delegation of his/her powers to a deputy or other employee of his/her
office;
d.
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.
