City of Woodson Terrace, MO
St. Louis County
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Table of Contents
Table of Contents
[Ord. No. 518 §1, 2-16-1967]
When used in this Chapter, the following words shall have the meanings ascribed to them:
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.
CONSUMER
Any 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, 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.
FIRST SELLER
The first (1st) 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.
INTENT OF ORDINANCE
The intentions of this Chapter is that this tax shall be paid and stamps affixed but once. Further, an occupation tax shall be levied, based upon and pursuant to the method provided for by Section 94.270, RSMo., and pursuant to the powers therein granted, and the power contained and set forth herein.
PACKAGE
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
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.
VENDING MACHINE OPERATOR
The person who owns the tangible personal property sold in the vending machine.
WHOLESALER
Any person whose principal business is that of a wholesale jobber and who is known to the trade as such, who sells cigarettes for only the purpose of resale or giving them away or exposing the same where they may be taken or purchased or otherwise acquired by the retailer.
The tax shall be evidenced by stamps which shall be furnished by and purchased from the Director or by an impression of the tax by the use of a metering machine when authorized by the Director as provided in this Chapter, and the stamps or impression shall be securely affixed to one (1) end of each package in which cigarettes are contained. All cigarettes must be stamped before being sold in this State.
[Ord. No. 518 §3, 2-16-1967]
Every dealer or wholesaler engaged in the business of selling cigarettes or offering or displaying the same for sale within the City of Woodson Terrace shall pay an occupation tax at the rate of one dollar ($1.00) per thousand (1,000) for all cigarettes sold or offered or displayed for sale; this tax shall be paid and the stamps hereinafter provided shall be affixed but once, and then only affixed by the dealer selling such cigarettes or displaying or offering them for sale and no dealer or wholesaler shall display or offer for sale in the City any such cigarettes without first having affixed the stamps hereinafter provided; provided further, however, that the dealer may sell cigarettes or display or offer them for sale without first affixing the stamps hereinafter provided to those wholesalers who are doing business within the City and who do business outside the City wherein the selling, displaying or offering for sale of cigarettes outside the City would not require the affixing of stamps as hereinafter provided, provided further, however, those wholesalers shall be subject to the same regulations of this Chapter as the dealers or wholesalers selling, displaying or offering for sale cigarettes within the City; it being the intent and purpose of this Section to require all first (1st) sellers, dealers or wholesalers to affix the stamps hereinafter provided for before selling such cigarettes or displaying or offering them for sale, but where wholesalers resell cigarettes outside the City, such wholesalers shall be allowed to purchase and the dealer allowed to sell within the City, cigarettes without having first affixed the stamps as hereinafter provided, the intention of this Chapter being that such tax shall be paid and such stamps affixed but once. 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 94.200, RSMo., and pursuant to the powers therein granted and the powers contained and set forth herein. Said tax shall be paid and the stamps hereinafter provided for shall be affixed by the dealer or wholesaler before the same shall be displayed or offered for sale in the City.
[Ord. No. 518 §5, 2-16-1967]
Every dealer or wholesaler selling, offering or displaying for sale any package of cigarettes shall have affixed to such package of cigarettes sold, offered or displayed for sale, a stamp purchased from and furnished by the Director of Revenue of the State of Missouri. These stamps so affixed shall evidence the payment of the tax imposed by this Chapter.
[Ord. No. 518 §6, 2-16-1967]
No person shall sell, offer or display for sale, cigarettes without having first had stamps affixed to the package thereof under the provisions of this Chapter. No person shall falsely and fraudulently make, forge, alter or counterfeit any stamp prescribed by the Collector or cause or procure to be falsely or fraudulently made, forged, altered or counterfeited, any such stamp, or knowingly and willfully utter, publish, pass or tender as true any false, altered, forged or counterfeited stamp or any plate or other device for fraudulently making, forging, altering or counterfeiting any such stamp.
[Ord. No. 518 §7, 2-16-1967]
Each dealer or wholesaler shall open each box, carton or other container and immediately have affixed such stamps to each package therein within such time as the Collector may fix by regulation after such receipt and prior to the sale of such cigarettes, unless such cigarettes are being held for sale outside the City.
[Ord. No. 518 §8, 2-16-1967]
Whenever any cigarettes are found in the place of business of a dealer or wholesaler without the stamps affixed, or not marked as having been received within the time fixed by regulation of the license Collector and not being held for sale outside the City, the prima facie presumption shall arise that the cigarettes are kept in violation of the provisions of this Chapter.