[1]
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12, 1996, repealed Ch. 610 and enacted the new provisions set out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.
[R.O. 1992 § 610.010; Ord. No.
327 § 1, 12-12-1996]
As used in this chapter, unless the context requires otherwise,
the following terms mean:
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 Collector of the City of Wright City or any duly authorized
representative.
A person who comes into possession of tobacco for the purpose
of consuming it, giving it away or disposing of it in any way.
Any person dealing directly with the manufacturer of cigarettes
in their purchase and in the business of selling cigarettes as a first
seller.
The first 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.
The tax imposed by the City under this Chapter upon the business
and for the privilege of selling cigarettes at retail in the City.
A container of any type composition in which is normally
contained twenty 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.
All persons engaged in the distribution or sale of cigarettes
by means of coin-operated vending machines.
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/heror 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.
[R.O. 1992 § 610.020; Ord. No.
327 § 1, 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 615.040, and only by the dealer selling cigarettes or displaying or offering them for sale.
[R.O. 1992 § 610.030; Ord. No.
327 § 1, 12-12-1996]
The tax provided for in Section 615.020 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.
[R.O. 1992 § 610.040; Ord. No.
327 § 1, 12-12-1996]
It shall be the duty of every dealer or wholesaler, as defined in Section 615.010, selling, offering or displaying for sale any package of cigarettes, to remit the monthly cigarette tax reporting form and full payment by the fifteenth of each following month. The cancelled check, accompanied by the monthly cigarette tax reporting form, shall be proof of payment.
[R.O. 1992 § 610.050; Ord. No.
327 § 1, 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 615.010 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 615.010 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 615.010, 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.
[R.O. 1992 § 610.060; Ord. No.
327 § 1, 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.
[R.O. 1992 § 610.070; Ord. No.
327 § 1, 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.
[R.O. 1992 § 610.080; Ord. No.
327 § 1, 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.
[R.O. 1992 § 610.090; Ord. No.
327 § 1, 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.
[R.O. 1992 § 610.100; Ord. No.
327 § 1, 12-12-1996]
Any person violating any of the provisions of this Chapter, upon conviction thereof, shall be punished as set out in Section 100.220 of this Code. 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.
[R.O. 1992 § 610.110; Ord. No.
327 § 1, 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.
