[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]
A.
For the
purpose of enabling the license officer to enforce the terms of this
Chapter, the following provisions are enacted:
1.
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.
2.
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.
3.
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.
4.
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.
5.
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.
6.
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.
