City of Bowling Green, MO
Pike County
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Table of Contents
Table of Contents

Section 615.010 Definitions.

[CC 1996 §615.010; CC 1977 §82.010; Ord. No. 991 §§I — III, 10-7-1996]
Whenever used in this Chapter, the following words shall have the meanings respectively ascribed to them:
CIGARETTE
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.
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 (1st) seller.
FIRST SELLER
All persons who make the initial or first (1st) sale or distribution of cigarettes within the City.
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).
PERSON
Any individual, corporation, firm, partnership, incorporated or unincorporated association, or any other legal or commercial entity.
RETAILER
Any person who sells to a consumer or to any person for any purpose other than resale.
SALE
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.
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 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 otherwise acquired by the retailer.

Section 615.020 Intent.

[CC 1996 §615.020; Ord. No. 991 §§I — III, 10-7-1996]
This is the one (1) and only license or other tax that cigarette dealers or wholesalers shall pay.

Section 615.030 Payment of Tax Required.

[CC 1996 §615.030; Ord. No. 991 §§I — III, 10-7-1996]
This tax shall be paid by the dealer or wholesaler, as defined in Section 615.010, selling cigarettes or offering them for sale.

Section 615.040 Tax Levy.

[CC 1996 §615.040; Ord. No. 991 §§I — III, 10-7-1996; Ord. No. 999 §§I — II, 12-9-1996]
Every dealer or wholesaler engaged in the business of selling cigarettes or offering or displaying the same for sale within the City shall pay a tax on said cigarettes at the rate of one dollar fifty cents ($1.50) per thousand, three cents ($.03) per pack of twenty (20) cigarettes, for all cigarettes sold or offered or displayed for sale. This tax shall be paid as provided for in Section 615.060, and only by the dealer selling cigarettes or displaying or offering them for sale.

Section 615.050 Payment.

[CC 1996 §615.050; Ord. No. 991 §§I — III, 10-7-1996]
The tax provided for in Section 615.040 shall be paid to the City Collector.

Section 615.060 Monthly Payment.

[CC 1996 §615.060; Ord. No. 991 §§I — III, 10-7-1996]
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 (15th) day of each following month. The canceled check, accompanied by the monthly cigarette tax reporting form, shall be proof of payment.

Section 615.070 Rules and Regulations — Records.

[CC 1996 §615.070; Ord. No. 991 §§I — III, 10-7-1996]
A. 
For the purpose of enabling the City Clerk to enforce the terms of this Chapter, the following provisions are enacted:
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 City Clerk.
2. 
All dealers, wholesalers and retailers as defined in Section 615.010 within the City of Bowling Green 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 City Clerk.
3. 
The City Clerk 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 City Clerk 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 City Clerk, 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.
6. 
Cigarette tax reporting information received from the State of Missouri shall be held in confidence and used solely for verifying cigarette tax payments.

Section 615.080 Refunds.

[CC 1996 §615.080; Ord. No. 991 §§I — II, 10-7-1996]
The City Clerk 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 615.090 Oaths and Subpoenas.

[CC 1996 §615.090; Ord. No. 991 §§I — III, 10-7-1996]
The City Clerk 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 City Clerk 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 enforcement of this Chapter and to examine them in relation thereto.

Section 615.100 Penalty for Violation.

[CC 1996 §615.100; Ord. No. 991 §§I — III, 10-7-1996]
Any person violating this Chapter by failing to file the report and make the payment provided for in Section 615.060 hereof shall be punished in accordance with Section 100.220 of this Code. Failure to file such monthly report and make each monthly payment shall be deemed a separate offense.

Section 615.110 Dealers Outside City.

[CC 1996 §615.110; Ord. No. 991 §§I — III, 10-7-1996]
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.