[Ord. No. 518 §1, 2-16-1967]
When used in this Chapter, the following words shall have the
meanings 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.
Any 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, 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.
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.
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.
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.
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.
The person who owns the tangible personal property sold in
the vending machine.
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.
