Article I In General
Article II Licenses and Taxes
As used in this Chapter, the following terms 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.
- 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 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.
- 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 1984 §7.020]
The City Collector or his/her employees or agents, duly designated so authorized by the City Collector shall have the 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.
[CC 1984 §7.030]
In addition to other powers granted to the City Collector by this Chapter, the City Collector is authorized and empowered to prescribe, adopt, promulgate and enforce rules and regulations relating to:
[CC 1984 §7.140; Ord. No. 387 §1, 5-6-1974]
Each retailer of cigarettes in the City of New Haven, Missouri, shall, before selling any cigarettes in said City, make application for a license to sell at retail cigarettes in said City. No fee shall be charged for the license.
[CC 1984 §7.150; Ord. No. 387 §2, 5-6-1974]
An occupation tax of two cents ($.02) per package of cigarettes bought for retail sale in said City by such licensed retailer is hereby levied on each package of cigarettes bought for retail sale in said City of New Haven, Missouri.
[CC 1984 §7.160; Ord. No. 387 §3, 5-6-1974]
This occupation tax of two cents ($.02) per package shall be effective commencing July 1, 1974, and said tax shall be paid on all cigarettes on hand for sale as of said date.
[CC 1984 §7.170; Ord. No. 387 §4, 5-6-1974]
Such licensed retailer shall keep an accurate record of the purchases of cigarettes for sale in the retailer's place of business and shall keep the invoice on hand at all times for at least a period of three (3) years, and the City of New Haven, Missouri, by duly authorized agent shall have access to such records and shall be authorized to check such records of purchase of cigarettes from time to time during business hours of such retailer as said City of New Haven, Missouri, shall deem reasonable and proper.
[CC 1984 §7.180; Ord. No. 387 §5, 5-6-1974]
Each licensed retailer in said City of New Haven, Missouri, shall prepare and file with City Collector of New Haven, Missouri, a statement, on form provided by said City, showing full amount of cigarettes purchased during preceding month and shall pay said occupation tax of two cents ($.02) per package, and such payment and report shall be signed by such licensed retailer and filed and paid between the first (1st) and tenth (10th) of each month following the month in which tax is due. The first (1st) payment and report shall be on cigarettes on hand June 30, 1974, and such payment shall be due between July 1, 1974 and July 10, 1974 and then each first (1st) to tenth (10th) day of each month thereafter.
[CC 1984 §7.190; Ord. No. 387 §6, 5-6-1975]
All monies derived from this occupational tax shall be deposited in the general revenue fund, City of New Haven, Missouri.
[CC 1984 §7.200; Ord. No. 387 §7, 5-6-1974]
The City of New Haven, Missouri, shall have the right to check the records of wholesalers as to sale of cigarettes to retailers in the City of New Haven, Missouri.
[CC 1984 §7.210; Ord. No. 387 §8, 5-6-1974]
Any retailer of cigarettes in said City who shall fail to secure the annual license to sell cigarettes in said City, as provided herein, or shall fail to prepare, file and pay occupational tax, as herein provided, shall be fined not less than ten dollars ($10.00) or more than fifty dollars ($50.00) for each violation.
[CC 1984 §7.220; Ord. No. 387 §9, 5-6-1974]
Any retailer failing to keep an accurate set of books and records of invoices of purchases of cigarettes for sale in City of New Haven, Missouri, after effective date of this Article, or shall fail to prepare and file the monthly report showing accurately such retailer's purchase of cigarettes for sale in said report, or shall fail to file the report, or shall fail to file the report as due under this Article shall be given ten (10) days' written notice by the City of New Haven, Missouri, that such retailer's license to sell cigarettes in said City will be suspended at end of said ten (10) days' notice. The retailer upon receiving such notice may ask for a hearing before the Board of Aldermen, such date of hearing to be set by said Board and the retailer shall present his/her evidence, and the Board shall continue the suspension or shall reinstate such retailer.
[CC 1984 §7.230; Ord. No. 387 §10, 5-6-1974]
It shall be unlawful for any retailer to sell or offer to sell cigarettes in the City of New Haven, Missouri, while such retailer's license is suspended, and it shall be unlawful for any retailer to sell cigarettes in said City without first obtaining the annual license herein provided at the cost of one dollar ($1.00) per year, and for violation of this Section any such person or corporation shall be fined not less than ten dollars ($10.00) nor more than fifty dollars ($50.00) for each day's violation of this Section.
[CC 1984 §7.240; Ord. No. 387 §11, 5-6-1974]
In consideration of the retailer applying for his/her annual license, making monthly reports and paying the occupational tax, such retailer, if such is done before the tenth (10th) of the month following the month for which report is to be made, shall be entitled to a fee of two percent (2%) of the money due and paid to such City on each monthly report. The fee of two percent (2%) shall not be allowed if report is past due and late.
[CC 1984 §7.250; Ord. No. 387 §12, 5-6-1974]
The annual license issued shall not be assigned or transferred and is good only to the retailer to whom license is issued.