For the purposes of this Chapter, the following words and phrases shall have the meanings respectively ascribed to them by this Section:
- Any roll used for smoking made wholly or in part of tobacco, irrespective of size or shape and whether or not such tobacco is flavored, adulterated or mixed with any other ingredient, the wrapper or cover of which is made of paper or any other substance or material except tobacco.
- OCCUPATION TAX
- The tax imposed by the City under this Chapter upon the business and for the privilege of selling cigarettes at retail in the City.
- The individual package, box or other container from which sales of cigarettes are normally made or intended to be made.
- RETAIL DEALER
- Any person other than a wholesale dealer, jobber or manufacturer engaged in the business of selling, or offering for sale, cigarettes at retail, by personal handling or through a vending machine, to the ultimate consumer or agent.
- Any transfer of title or possession or both, exchange or barter, conditional or otherwise, in any manner or by any means whatsoever for a consideration or by agreement therefor.
- WHOLESALE DEALER
- Includes persons whose principal business is that of a wholesale jobber and, those who sell cigarettes to retail dealers or other persons for the purpose of resale only; and also includes any person dealing directly with the manufacturer of cigarettes in their purchase and in the business of selling cigarettes as a first seller.
Every wholesale dealer, jobber, retail dealer, manufacturer or other person engaged in selling cigarettes or offering, delivering or displaying cigarettes for sale within the City shall procure a business license from the City for each place of business where cigarettes are so sold, displayed or offered for sale. In addition to procuring such business license, any retail or wholesale dealer shall pay an occupation tax at the rate of three cents ($.03) for each package of cigarettes sold, displayed or offered for sale within the City. This tax shall be paid but once, as provided in Section 625.030, and only by the person or entity selling, displaying or offering cigarettes for sale.
Payment Due Date. The tax provided by Section 625.020 shall be paid by the fifteenth (15th) day of next month following the month for which said tax is due.
Duty Of Dealer. It shall be the duty of every dealer, whether retail or wholesale, who sells, offers or displays for sale any package of cigarettes to remit a monthly cigarette tax reporting form together with full payment of the tax due as required by Subsection (A) immediately above. The canceled check accompanying the monthly cigarette tax reporting form shall be proof of payment.
Each retail and wholesale dealer doing business in the City 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. Such invoices shall be retained for a period of three (3) years subject to the use of and inspection by the City of Republic.
Each retail and wholesale dealer doing business in the City 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 Director of Finance or other agent or employee of the City.
The Director of Finance, or his/her duly authorized representative, is 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 wholesale or retail dealer as the same pertain 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 wholesale or retail dealer is directed and required to give the Director of Finance, or his/her duly authorized representative, the means, facilities and opportunity for such examinations as are herein provided and required.
In addition to the powers herein granted to the Director of Finance, 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 the City and any other manner 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.
No person or entity shall sell, display or offer for sale at retail, or permit or encourage the sale, display or offer for sale at retail, any cigarettes unless the tax described in Section 625.020 has been paid.
Any person violating the provisions of this Chapter by selling, displaying or offering for sale at retail any cigarettes for which the tax has not been paid, or by permitting or encouraging the same, or who violates the provisions of this Chapter by failing to file the report and pay the tax as provided in Section 625.030 hereof, shall, upon conviction, be punished by imposition of a fine of not more than one thousand dollars ($1,000.00), or by imprisonment for not more than one hundred eighty (180) days or by both such fine and imprisonment. Failure to file each monthly report and make each monthly payment shall be deemed a separate offense. Each day upon which the tax has not been paid, and cigarettes are sold, displayed or offered for sale at retail, shall be deemed a separate offense.
The Director of Finance is authorized to adopt, prescribe and promulgate rules and regulations, including a monthly cigarette tax reporting form with regard to a presentation and proof of claim for refunds and credits as he/she may deem advisable.
Any wholesale or retail dealer whose place of business is outside the corporate limits of the City shall be bound by all the provisions of this Chapter.
Whenever the Director of Finance, or any duly authorized representative of the City, shall discover any cigarettes subject to the tax provided by this Chapter and upon which the occupation tax has not been paid as required in this Chapter, the Director of Finance, or such representative of the City, is hereby authorized and empowered forthwith to seize and take possession of such cigarettes, together with any vending machine or other automatic mechanical device used for selling and dispensing such cigarettes, or any receptacles in which they are held for sale, and the cigarettes, machines or devices shall thereupon be deemed to be forfeited to the City.
The Director of Finance may, within a reasonable time thereafter, by public notice at least five (5) days before the day of sale, sell such forfeited cigarettes at a place designated 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 any fine or imprisonment provided in this Code for violation of any provision of this Chapter.
The Director of Finance or such other employees or agents as duly designated, 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. The Director of Finance 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 performance of the duties under this Chapter and the enforcement of this Chapter and to examine them in relation thereto.
The Director of Finance may, at his/her discretion, require any person selling, displaying or offering cigarettes for sale within the City to post a bond, with sureties acceptable to the Director of Finance, in such amount as the Director of Finance deems appropriate, to insure payment of all taxes due and owing the City under the provisions of this Chapter.