[R.O. 1992 § 620.010; Ord. No. 8095 §§ 1—2, 12-2-1996[1]]
For the purpose of this Chapter, the following words and phrases shall have the meanings respectively ascribed to them by this Section:
CIGAR
Any roll for smoking, except cigarettes, made chiefly of tobacco or any substitute therefor.
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.
COMMON CARRIER
Any person, association, company, or corporation engaged in the business of operating, for public use, an agency for the transportation of persons or property within the State.
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 seller.
DIRECTOR
The Director of Missouri Department of Revenue.
FIRST SALE WITHIN THE STATE
The first sale of a tobacco product by a manufacturer, wholesaler or other person to a person who intends to sell such tobacco products at retail or to a person at retail within the State of Missouri.
MANUFACTURER
Any person engaged in the manufacture or production of cigarettes.
MANUFACTURER'S INVOICE PRICE
The original net invoice price for which a manufacturer sells a tobacco product to a distributor, wholesaler or first seller in the State as shown by the manufacturer's original invoice.
METER MACHINE
A type of device manufactured for the use of printing or imprinting an inked impression indicating that the cigarette tax has been paid on an individual package of cigarettes.
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
Includes sales, barters, exchanges and every other manner, method and form of transferring the ownership of personal property from one (1) 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.
SMOKELESS TOBACCO
Chewing tobacco, including, but not limited to, twist, moist plug, loose leaf and firm plug, and all types of snuff, including, but not limited to, moist and dry.
STAMPED CIGARETTES
An individual package, containing twenty (20) individual cigarettes, more or less, on which appears or is affixed or imprinted thereon a Missouri State cigarette tax stamp or Missouri State meter machine impression.
TAX STAMP
An item manufactured of a paper product or substitute thereof on which is printed, imprinted, or engraved lettering, numerals or symbols indicating that the cigarette tax has been paid on each individual package of cigarettes.
TOBACCO PRODUCT
Cigarettes, cigarette papers, clove cigarettes, cigars, smokeless tobacco, smoking tobacco, or other form of tobacco products or products made with tobacco substitute containing nicotine.
UNSTAMPED CIGARETTES
An individual package containing cigarettes on which does not appear a Missouri State cigarette tax stamp or Missouri State meter machine impression.
VENDING MACHINE OPERATOR
Any person engaged in the distribution or sale of cigarettes by means of coin-operated vending machines.
WHOLESALER
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.
[1]
Editor's Note: Former Chapter 620, Cigarettes, adopted 2-16-1948 by Ord. No. 1172, as amended, was repealed 12-2-1996 by Ord. No. 8095.
[R.O. 1992 § 620.020; Ord. No. 8095 §§ 1—2, 12-2-1996]
Every person engaged in the retail business of selling cigarettes or offering or displaying the same for sale within the City shall procure a license therefor for each place of business that he/she desires to have for sale of cigarettes in the City, and at the time such license is issued, shall pay to the City Collector five dollars ($5.00) as a registration fee for each such place of business, and in addition thereto, each such person, engaged in such business, shall pay an occupation tax.
[R.O. 1992 § 620.030; Ord. No. 8095 §§ 1—2, 12-2-1996; Ord. No. 23-13755, 4-17-2023]
Every person desiring to continue to engage in or hereafter to begin to engage in the sale of cigarettes at retail within the City shall file an application for a cigarette permit or permits as hereinbefore provided. Every application for a cigarette permit shall be made in a form prescribed, prepared and furnished by the Business License Clerk, and shall set forth such information as he/she shall require. Upon approval of the application, the Business License Clerk shall grant and issue to the applicant a cigarette permit as herein provided, for each place of business within the City set forth in the application. Cigarette permits shall not be assignable and shall be valid only for the persons in whose names they are issued and for the transaction of business in the places designated therein and shall at all times be conspicuously displayed at the places for which issued. All permits shall expire on the first day of March next after the date of such permit unless sooner suspended, surrendered, or revoked by the Business License Clerk. Whenever any permit issued under the provisions of this Section is defaced, destroyed or lost, the Business License Clerk shall issue a duplicate permit for the defaced, destroyed or lost permit.
[R.O. 1992 § 620.040; Ord. No. 8095 §§ 1—2, 12-2-1996]
The City Council may suspend or, after hearing, revoke a cigarette permit whenever it finds that the holder thereof has failed to comply with any of the provisions of this Chapter or any rules or regulations prescribed or promulgated under this Chapter. Upon suspending or revoking any cigarette permit, the City Council shall request the holder thereof to surrender to the City Collector immediately all permits or duplicates thereof, and the holder shall surrender promptly all such permits to the City Collector, as requested. Whenever the City Council suspends a cigarette permit, it shall cause the holder to be notified immediately and afford him/her a hearing, if desired. After such hearing, the City Council shall either rescind its order of suspension, or, good cause appearing therefor, continue the suspension or revoke the permit.
[R.O. 1992 § 620.050; Ord. No. 8095 §§ 1—2, 12-2-1996; Ord. No. 23-13755, 4-17-2023]
The occupation tax as required in Section 620.060 shall be paid by the dealer or wholesaler, as defined in Section 620.010, selling cigarettes or offering them for sale.
[R.O. 1992 § 620.060; Ord. No. 8095 §§ 1—2, 12-2-1996]
Every dealer or wholesaler engaged in the business of selling cigarettes or offering or displaying the same for sale within the City shall pay an occupation tax at the rate of two dollars and fifty cents ($2.50) per one thousand (1,000) for all cigarettes sold or offered or displayed for sale. This tax shall be paid but once, as provided for in Section 620.080, and only by the dealer selling cigarettes or displaying or offering them for sale. The intent and meaning of this Chapter is that the same shall levy an occupation tax based upon and pursuant to the methods provided for by Section 92.040, RSMo., and pursuant to the powers therein granted and the powers contained in this Code.
[R.O. 1992 § 620.070; Ord. No. 8095 §§ 1—2, 12-2-1996]
The tax provided for in Section 620.060 shall be paid to the City Collector.
[R.O. 1992 § 620.080; Ord. No. 8095 §§ 1—2, 12-2-1996]
It shall be the duty of every dealer or wholesaler, as defined in Section 620.010, selling, offering or displaying for sale any package of cigarettes, to remit the monthly cigarette tax reporting form, in the format as prescribed by the City Collector, and full payment by the 15th day of each following month. The canceled check and a copy of the monthly cigarette tax report shall be proof of payment.
[R.O. 1992 § 620.090; Ord. No. 8095 §§ 1—2, 12-2-1996]
A. 
For the purpose of enabling the City Collector 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 620.010 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 Collector.
2. 
All dealers, wholesalers and retailers as defined in Section 620.010 within 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 City Collector.
3. 
The City Collector 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 620.010, is directed and required to give to the City Collector 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 Collector, 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.
[R.O. 1992 § 620.100; Ord. No. 8095 §§ 1—2, 12-2-1996]
The City Collector 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.
[R.O. 1992 § 620.110; Ord. No. 8095 §§ 1—2, 12-2-1996]
The City Collector 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 Collector 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.
[R.O. 1992 § 620.120; Ord. No. 8095 §§ 1—2, 12-2-1996]
Any person violating this Chapter by failing to file the report and make the payment provided for in Section 620.080 hereof shall be punished by a fine of not more than five hundred dollars ($500.00) or imprisoned for not more than ninety (90) days or be punished by both such fine and imprisonment. Failure to file each monthly report and make each monthly payment shall be deemed a separate offense.
[R.O. 1992 § 620.130; Ord. No. 8095 §§ 1—2, 12-2-1996]
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.