[R.O. 2011 § 605.350; R.O. 2009
§ 110.090; CC 1981 § 26-58; Ord. No. 84-83, 7-23-1984]
For the purpose of this Article,
the following definitions shall apply unless the context clearly indicates
or requires a different meaning.
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.
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.
Includes 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.
[R.O. 2011 § 605.360; R.O. 2009
§ 110.091; CC 1981 § 26-59; Ord. No. 3425, 9-21-1966; Ord. No. 76-26, 3-10-1976; Ord. No. 77-44, 9-13-1977; Ord. No. 79-61, 6-13-1979; Ord.
No. 80-74, 7-18-1980; Ord. No. 84-83, 7-23-1984]
Each person engaged in the retail
business of selling cigarettes or offering or displaying the same
for sale within the City shall pay a tax at the rate of one-half cent
($.005) per one (1) cigarette for all cigarettes so sold, offered
or displayed for sale.
[R.O. 2011 § 605.370; R.O. 2009
§ 110.093; CC 1981 § 26-61; Ord. No. 84-43, 7-17-1984; Ord. No. 97-29, 1-14-1997]
It shall be the duty of every dealer or wholesaler selling, offering or displaying for sale any package of cigarettes to remit the monthly cigarette tax reporting form and full payment by the fifteenth day of each following month. The canceled check, accompanied by the monthly cigarette tax reporting form, shall be proof of payment. The tax provided by Section 605.360 shall be paid to the office of collections. The Director of Finance shall allow a discount of ten percent (10%) of the denomination or face value thereof.
[R.O. 2011 § 605.380; R.O. 2009
§ 110.096; CC 1981 § 26-64; Ord. No. 83-88, 10-5-1983; Ord. No. 84-83, 7-23-1984; Ord. No. 97-29, 1-14-1997]
A.
Wholesalers' Requirements. At the time
of delivering cigarettes to any retail dealer in the City, each wholesale
dealer shall make a true duplicate invoice showing the date of delivery,
the amount and value of each shipment of cigarettes delivered and
the name of the retail dealer to whom delivery is made and shall retain
the same for a period of three (3) years, subject to the use and inspection
of the Director of Finance.
B.
Retailers' Requirements. Each retail dealer
in the City and any wholesale dealer who shall deliver cigarettes
in the City shall procure and retain invoices showing the amount and
value of each shipment of cigarettes received by him/her, the date
thereof and the name of the shipper and shall retain the same for
a period of three (3) years, subject to the use and inspection of
the Director of Finance.
[R.O. 2011 § 605.390; R.O. 2009
§ 110.097; CC 1981 § 26-65; Ord. No. 84-83, 7-23-1984]
The Director of Finance 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 Director
of Finance a copy of the freight bill within ten (10) days after delivery
in the City of each shipment.
[R.O. 2011 § 605.400; R.O. 2009
§ 110.098; CC 1981 § 26-66; Ord. No. 84-83, 7-23-1984]
All wholesale and retail dealers within the City shall maintain and keep for a period of three (3) years such records of cigarettes received, sold or delivered within the City, other than invoices and freight bills mentioned in Sections 605.380 and 605.390, as may be required by the Director of Finance.
[R.O. 2011 § 605.410; R.O. 2009
§ 110.099; CC 1981 § 26-67; Ord. No. 84-83, 7-23-1984]
The Director of Finance or his/her
duly authorized representatives are authorized to examine the books,
papers, invoices and other records and stock of cigarettes in and
upon any premises where the same are placed, stored and sold and equipment
of any such wholesale or retail dealer pertaining to the sale and
delivery of cigarettes taxable under this Article. To verify the accuracy
of the tax imposed and assessed by this Article, each such person
is hereby directed and required to give to the Director of Finance
or his/her duly authorized representatives, the means, facilities
and opportunity for such examinations as are herein provided for and
required.
[R.O. 2011 § 605.420; R.O. 2009
§ 110.100; CC 1981 § 26-68; Ord. No. 84-83, 7-23-1984; Ord. No. 97-29, 1-14-1997]
Whenever any cigarettes have been
sold and shipped by a retail dealer into another City or State for
sale or use there or have become unfit for use and consumption or
unsalable or have been destroyed, the retail dealer shall be entitled
to a refund of the actual amount of tax paid by him/her with respect
to such cigarettes. If the Director of Finance is satisfied that any
retail dealer is entitled to a refund, he/she shall issue to such
retail dealer stamps of sufficient value to cover the refund. The
Director of Finance is hereby authorized to 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.
[R.O. 2011 § 605.430; R.O. 2009
§ 110.101; CC 1981 § 26-69; Ord. No. 84-83, 7-23-1984; Ord. No. 97-29, 1-14-1997]
Whenever the Director of Finance or his/her duly authorized representative shall discover any cigarettes subject to tax provided by this Article upon which the tax has not been paid or the monthly report filed as required in this Article, the Director of Finance or his/her representative is hereby authorized and empowered forthwith to seize and take possession of such cigarettes, together with any vending machine or receptacle in which they are held for sale, and the same shall thereupon be deemed to be forfeited to the City. The Director of Finance may, within a reasonable time thereafter, by a public notice at least five (5) days before the day of sale, sell such forfeited cigarettes at a place designated by him/her 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 Director of Finance shall pay the balance, if any, to the person in whose possession such forfeited cigarettes were found; provided however, that such seizure and sale shall not be deemed to relieve any person from fine or imprisonment provided for in Section 100.150 of this Code of Ordinances.
[R.O. 2011 § 605.440; R.O. 2009
§ 110.103; CC 1981 § 26-71; Ord. No. 84-83, 7-23-1984; Ord. No. 97-29, 1-14-1997]
A.
The Director of Finance is hereby 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 or, with the consent of the City
Council, to the Chief of Police.
[R.O. 2011 § 605.450; R.O. 2009
§ 110.104; CC 1981 § 26-72; Ord. No. 84-83, 7-23-1984]
The Director of Finance, 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 Article.
[R.O. 2011 § 605.460; R.O. 2009
§ 110.105; CC 1981 § 26-73; Ord. No. 84-83, 7-23-1984]
All the revenue accruing to the City
under the provisions of this Article shall be credited to the General
Fund.
