[R.O. 2008 §610.010; Ord. No. 6517 §17-101, 2-10-1997]
When used in this Chapter, the following words shall have the
meanings respectively ascribed to them:
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 person who comes into possession of tobacco for the purpose
of consuming it, giving it away or disposing of it in any way.
Any person dealing directly with the manufacturer of cigarettes
in their purchase and in the business of selling cigarettes as a first
(1st) seller.
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.
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.
In this instance is defined to be and declared to include
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.
Includes all persons engaged in the distribution or sale
of cigarettes by means of coin-operated vending machines.
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. 2008 §610.020; Ord. No. 6517 §17-103, 2-10-1997]
This tax shall be paid by the dealer or wholesaler, as defined in Section 610.010, selling cigarettes or offering them for sale.
[R.O. 2008 §610.030; Ord. No. 6517 §17-104, 2-10-1997; Ord. No. 6634, 6-11-2001]
Every dealer or wholesaler engaged in the business or selling cigarettes or offering or displaying the same for sale within the City shall pay an occupation tax at the rate of two dollars ($2.00) per 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 610.050, 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., 1959, and pursuant to the powers therein granted and the powers contained in the Code of Ordinances of the City of Louisiana.
[R.O. 2008 §610.040; Ord. No. 6517 §17-105, 2-10-1997]
The tax provided for in Section 610.030 shall be paid to the City of Louisiana Collector/Treasurer and in the collection of such tax, the City of Louisiana shall allow a discount of seven and one-half percent (7.5%) of the face value thereof.
[R.O. 2008 §610.050; Ord. No. 6517 §17-106, 2-10-1997]
It shall be the duty of every dealer or wholesaler as defined in Section 610.010, 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. 2008 §610.060; Ord. No. 6517 §17-107, 2-10-1997]
A.Â
For the
purpose of enabling the City of Louisiana to enforce the terms of
this Chapter, the following provisions are enacted:
1.Â
Each dealer in the City and those wholesalers and retailers as defined in Section 610.010 shall procure 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 of Louisiana.
2.Â
All dealers, wholesalers and retailers as defined in Section 610.010 within the City of Louisiana 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 of Louisiana.
3.Â
The
City of Louisiana Collector/Treasurer or his/her duty 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.Â
To verify the accuracy of the occupation tax imposed and assessed by this Chapter, each person, as defined in Section 610.010, is directed and required to give the City of Louisiana Collector/Treasurer or his/her duly authorized representatives, the means, facilities and opportunity for such examinations as are herein provided for and required.
5.Â
In addition
to the powers herein granted to the City of Louisiana Collector/Treasurer,
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.Â
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. 2008 §610.070; Ord. No. 6517 §17-108, 2-10-1997]
The City of Louisiana 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. 2008 §610.080; Ord. No. 6517 §17-109, 2-10-1997]
The City of Louisiana Treasurer or his/her employees or agents
duly designated and authorized by him/her 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 City of Louisiana shall have the 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. 2008 §610.090; Ord. No. 6517 §17-110, 2-10-1997]
Any person violating this Chapter by failing to file the report and make the payment provided for in Section 610.050 hereof shall be punished by a fine of not more than five hundred dollars ($500.00) or imprisonment 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. 2008 §610.100; Ord. No. 6517 §17-112, 2-10-1997]
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.
