Wright City, MO
Warren County
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Table of Contents
Table of Contents
Editor's Note — Ord. no. 327 §I, adopted December 12, 1996, repealed ch. 610 and enacted the new provisions set out herein. Former ch. 610 derived from CC §§820.010 — 820.110, and ord. no. 55, 1-15-1969, ord. no. 209 §II, 6-24-1987.

Section 610.010 Definitions.

[Ord. No. 327 §I, 12-12-1996]
When used in this Chapter the following words shall have the meanings respectively ascribed to them:
CIGARETTE
A roll of tobacco or any substitute thereof wrapped in paper and used for smoking.
COLLECTOR
The Collector of the City of Wright City or any duly authorized representative.
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 seller.
FIRST SELLER
Means and includes all persons who make the initial or first (1st) sale or distribution of cigarettes within the City.
OCCUPATION TAX
The tax imposed by the City under this Chapter upon the business and for the privilege of selling cigarettes at retail in the City.
PACKAGE
The individual package, box or other container from which sales of cigarettes are normally made or intended to be made.
PERSON
Any individual, partnership, society, association, joint stock company, corporation, estate, receiver, trustee, assignee, referee or other person acting in a fiduciary or representative capacity, whether appointed by a court or otherwise, or any combination of individuals.
RETAILER
Persons other than a dealer or wholesaler as defined in this Section, who is engaged in the business of selling cigarettes at retail, who shall sell or offer for sale cigarettes, irrespective of quantity, number of sales, giving the same away or exposing the same where it may be taken, or purchased, or otherwise acquired.
SALE
Any transfer of title or possession or both, exchange or barter, conditional or otherwise, in any manner or by any means whatsoever, for a consideration, or any agreement therefor.
VENDING MACHINE OPERATOR
All persons engaged in the distribution or sale of cigarettes by means of coin-operated vending machines.
WHOLESALER
Persons whose principal business is that of a wholesale jobber and who is known to the trade as such, who sells cigarettes for only the purpose of resale or giving them away or exposing the same where they may be taken or purchased or otherwise acquired by the retailer.

Section 610.020 Tax Levy.

[Ord. No. 327 §I, 12-12-1996]
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 two dollars fifty cents ($2.50) per thousand for all cigarettes sold or offered or displayed for sale. This tax shall be paid but once, as provided for in Section 610.040, and only by the dealer selling cigarettes or displaying or offering them for sale.

Section 610.030 Payment — Discount.

[Ord. No. 327 §I, 12-12-1996]
The tax provided for in Section 610.020 shall be paid to the Collector and in the collection of such tax, the Collector shall allow a discount of ten percent (10%) of the face value thereof.

Section 610.040 Monthly Payment of Tax.

[Ord. No. 327 §I, 12-12-1996]
It shall be the duty of every dealer or wholesaler, as defined in Section 610.010, selling, 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.

Section 610.050 Rules and Regulations — Records.

[Ord. No. 327 §I, 12-12-1996]
A. 
For the purpose of enabling the Collector to enforce the terms of this Chapter:
1. 
Each dealer in the City and those wholesalers and retailers as defined in Section 610.010 shall procure and retain invoices showing the amount and value of the 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. 
All dealers, wholesalers, and retailers as defined in Section 610.010 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.
3. 
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.
4. 
To verify the accuracy of the occupation tax imposed and assessed by this Chapter, each person, as defined in Section 610.010, is directed and required to 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.
5. 
In addition to the powers herein granted to the Collector, he/she is authorized and empowered to prescribe, adopt, promulgate and enforce rules and regulations relating to the delegation of his/her powers to a deputy or other employee of his/her office and any other matter or thing pertaining to the administration and enforcement of the provisions of this Chapter.

Section 610.060 Refunds.

[Ord. No. 327 §I, 12-12-1996]
The Collector is authorized to adopt, prescribe, and promulgate rules and regulations including a monthly cigarette tax reporting form with regard to the presentation and proof of claim for refunds and credits as he/she may deem advisable.

Section 610.070 Oaths and Subpoenas.

[Ord. No. 327 §I, 12-12-1996]
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 the power to subpoena and require the attendance of witnesses and the production of books, papers, and documents to secure information pertinent to the enforcement of this Chapter and to examine them in relation thereto.

Section 610.080 Suspension or Revocation of License.

[Ord. No. 327 §I, 12-12-1996]
A. 
Report Of Violation. Whenever the Collector finds that the holder of a cigarette license has failed to comply with any of the provisions of this Chapter or any rules or regulations of the Collector prescribed or promulgated under this Chapter, the Collector shall notify the Board of Aldermen of such violation of this Chapter or regulations and shall submit to the Board of Aldermen evidence of violation and a full report thereof.
B. 
Hearing. The Board of Aldermen shall afford the person alleged to have violated this Chapter or regulations a hearing at such time and place as the Board of Aldermen may designate, and the Board of Aldermen may thereafter, for good cause shown, suspend or revoke the cigarette license of the offender whenever it finds that the provisions of this Chapter or the rules and regulations of the Collector prescribed or promulgated under this Chapter have not been complied with.
C. 
Notice Of Penalty. When the Board of Aldermen suspends or revokes a cigarette license, the Collector shall notify the holder of the license immediately, and the holder shall promptly surrender the license to the Collector upon request.

Section 610.090 Confiscation of Untaxed Cigarettes.

[Ord. No. 327 §I, 12-12-1996]
A. 
Whenever the Collector shall discover any cigarettes subject to tax provided by this Chapter and upon which the occupation tax has not been paid as required in this Chapter, the Collector is authorized and empowered forthwith to seize and take possession of such cigarettes, together with any vending machine or other automatic mechanical device for selling and dispensing cigarettes or receptacles in which they are held for sale, and the cigarettes, machines or devices shall thereupon be deemed to be forfeited to the City.
B. 
The Collector may, within a reasonable time thereafter, by public notice at least five (5) days before the day of sale, sell such forfeited cigarettes at a place designated, 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 Collector shall pay the balance, if any, to the person in whose possession such forfeited cigarettes were found; provided however, such seizure and sale shall not be deemed to relieve any person from fine or imprisonment for violation of any provision of this Chapter.

Section 610.100 Penalty For Violation.

[Ord. No. 327 §I, 12-12-1996]
Any person violating any of the provisions of this Chapter shall be punished by a fine of not more than five hundred dollars ($500.00) or imprisoned for not more than ninety (90) days or be punished by both such fine and imprisonment. Failure to file each monthly report and make each monthly payment shall be deemed a separate offense. Each day's violation of this Chapter shall be deemed a separate offense.

Section 610.110 Dealers Outside City.

[Ord. No. 327 §I, 12-12-1996]
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.