[R.O. 2012 §610.010; Ord. No. 603 §2, 4-22-1998]
Every person, dealer, merchant, partnership or corporation engaged in the retail business of selling cigarettes within the City shall procure a license therefore for each place of business that he/she desires to have for the sale of cigarettes in the City and at the time such license is issued shall pay to the City Collector the sum of one dollar ($1.00) as a registration fee for each such place of business and in addition thereto shall pay an occupational tax at the rate of one dollar ($1.00) per thousand for each and all cigarettes so sold or offered or displayed for sale.
[R.O. 2012 §610.020; Ord. No. 603 §3, 4-22-1998]
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 (15th) day of each following month. The canceled check, accompanied by the monthly cigarette tax reporting form, shall be proof of payment.
[R.O. 2012 §610.030; Ord. No. 603 §4, 4-22-1998]
For the purpose of enabling the license officer to enforce the terms of this Chapter, the following provisions are enacted:
Each dealer in the City and those wholesalers and retailers shall procure and retain invoices showing the amount and value of the shipment of cigarettes received by them, 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 license officer.
All dealers, wholesalers and retailers 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 license officer.
The license officer or their 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.
To verify the accuracy of the occupation tax imposed and assessed by this Chapter, each person is directed and required to give the license officer or his/her duly authorized representative the means, facilities and opportunity for such examinations as are herein provided for and required.
In addition to the powers herein granted to the license officer, they are authorized and empowered to prescribe, adopt, promulgate and enforce rules and regulations relating to the delegation of their 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.
Cigarette tax reporting information received from the State of Missouri shall be held in confidence and used solely for verifying cigarette tax payments.
[R.O. 2012 §610.040; Ord. No. 603 §5, 4-22-1998]
Applications and cigarette permits shall be made upon a form prescribed, prepared and furnished by the City Collector and shall set forth such information as he/she shall require. Upon approval of the application by the City Collector, a cigarette permit, as herein provided, shall be issued for each place of business within the City set forth in the application. Cigarette permits shall not be assignable and are valid only for the transaction of business in the place designated therein. They shall at all times be conspicuously displayed at the location for which issued. All permits shall expire one (1) year from date of issuance, unless sooner expired, surrendered or revoked.
[R.O. 2012 §610.050; Ord. No. 603 §6, 4-22-1998]
The Board of Aldermen shall suspend or, after hearing, revoke a cigarette permit whenever it finds that the holder thereof has failed to comply with the provisions of this Chapter. Upon suspending or revoking any cigarette permit, the Board of Aldermen shall request the holder thereof to surrender to the City Collector immediately all such permits then existing. Whenever the Board of Aldermen suspends a cigarette permit, it shall cause the holder thereof to be notified and afford him/her a hearing, if desired. After such hearing, the Board of Aldermen shall either rescind its order of suspension or revoke the permit.
[R.O. 2012 §610.060; Ord. No. 603 §7, 4-22-1998]
Whenever the City Collector or anyone designated by him/her or by the Mayor of the City shall discover any cigarettes subject to tax provided by this Chapter on which said tax has not been paid as herein required, the City Collector or his/her representative is authorized and empowered forthwith to seize and take possession of such cigarettes and same shall thereupon be deemed to be forfeited to the City. The City Collector may, within a reasonable time thereafter, by a public notice of 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 the proceedings. The balance, if any, shall be paid to the vendor in whose possession such forfeited cigarettes were found.
[R.O. 2012 §610.070; Ord. No. 603 §8, 4-22-1998]
Any person violating any of the provisions of this Chapter shall, upon conviction, be fined in the sum of not more than five hundred dollars ($500.00) or shall be punished by an imprisonment in the City Jail not to exceed ninety (90) days, or by both such fine and imprisonment, and each day's violation shall be deemed a separate offense.
[R.O. 2012 §610.080; Ord. No. 603 §9, 4-22-1998]
All tax received from the sale of cigarettes will be used for street improvement and maintenance.