[R.O. 2006 §635.010; Ord. No. 902 §I, 11-5-1996]
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 (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 City.
The tax imposed by the City under this Chapter upon the business
and for the privilege of selling cigarettes at retail in the City.
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, partnership, society, association, joint
stock company, corporation, estate, receiver, trustee, assignee, referee
or other person acting in a fiduciary or representative capacity,
whether appointed by a court or otherwise, or any combination of individuals.
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. 2006 §635.020; Ord. No. 902 §I, 11-5-1996]
Every person, retailer or dealer selling cigarettes or offering
or displaying the same for sale within the City shall procure a license
therefor for each place of business that it desires to have for sale
of cigarettes in the City and at the time such license is issued shall
pay to the City the sum of one dollar ($1.00) for each such license.
[R.O. 2006 §635.030; Ord. No. 902 §I, 11-5-1996]
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 ($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 615.050, and only by the dealer selling cigarettes or displaying or offering them for sale.
[R.O. 2006 §635.040; Ord. No. 902 §I, 11-5-1996]
The tax provided for in Section 615.030 shall be paid to the City and in the collection of such tax, the City shall allow a discount of ten percent (10%) of the face value thereof.
[R.O. 2006 §635.050; Ord. No. 902 §I, 11-5-1996]
It shall be the duty of every dealer or wholesaler, as defined in Section 615.010, 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 cancelled check, accompanied by the monthly cigarette tax reporting form, shall be proof of payment.
[R.O. 2006 §635.060; Ord. No. 902 §I, 11-5-1996]
A.
For the
purpose of enabling the City to enforce the terms of this Chapter:
1.
Each dealer in the City and those wholesalers and retailers as defined in Section 615.010 shall procure and retain invoices showing the amount and value of the shipment of cigarettes received by him, 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.
2.
All dealers, wholesalers and retailers as defined in Section 615.010 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.
3.
The
City 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 615.010, is directed and required to give to the City or his/her duly authorized representatives the means, facilities and opportunity for such examinations as are herein provided for and required.
5.
The
City is authorized and empowered to prescribed, 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.
[R.O. 2006 §635.070; Ord. No. 902 §I, 11-5-1996]
The City is authorized to adopt, prescribed 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. 2006 §635.080; Ord. No. 902 §I, 11-5-1996]
The City or its employees or agents duly designated and authorized
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 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. 2006 §635.090; Ord. No. 902 §I, 11-5-1996]
A.
Every application for a cigarette license as provided in Section 615.020 hereof shall be made on a form prescribed, prepared and furnished by the City and shall set forth such information as required.
B.
Upon
approval of an application for a cigarette license, the City shall
grant and issue to the applicant a cigarette license.
C.
Cigarette
licenses shall not be assignable and shall be valid only for the persons
in whose names issued and for the transaction of business in the places
designated therein.
D.
Cigarette
licenses shall at all times be conspicuously displayed at the places
for which issued.
E.
Whenever
any license issued under the provisions of this Section is defaced,
destroyed or lost, the City shall issue a duplicate license for the
defaced, destroyed or lost permit upon the payment of a fee of fifty
cents ($.50).
[R.O. 2006 §635.100; Ord. No. 902 §I, 11-5-1996]
A.
Report Of Violation. Whenever the City finds that the holder
of a cigarette license has failed to comply with any of the provisions
of this Chapter or any rules or regulations of the City prescribed
or promulgated under this Chapter, the City shall notify the Board
of Aldermen of such violation of this Chapter or regulations and shall
submit to the Board of Aldermen evidence of violation and a full report
thereof.
B.
Hearing. The Board of Aldermen shall afford the person alleged
to have violated this Chapter or regulations a hearing at such time
and place as the Board of Aldermen may designate, and the Board of
Aldermen may thereafter, for good cause shown, suspend or revoke the
cigarette license of the offender whenever it finds that the provisions
of this Chapter or the rules and regulations of the City prescribed
or promulgated under this Chapter have not been complied with.
C.
Notice Of Penalty. When the Board of Aldermen suspends or
revokes a cigarette license, the City shall notify the holder of the
license immediately, and the holder shall promptly surrender the license
to the Collector on request.
[R.O. 2006 §635.110; Ord. No. 902 §I, 11-5-1996]
A.
Whenever
the City shall discover any cigarettes subject to tax provided by
this Chapter and upon which the occupation tax has not been paid as
required in this Chapter, the City is authorized and empowered forthwith
to seize and take possession of such cigarettes, together with any
vending machine or other automatic mechanical device for selling and
dispensing cigarettes or receptacles in which they are held for sale,
and the cigarettes, machines or devices shall thereupon be deemed
to be forfeited to the City.
B.
The City
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 process 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 City shall
pay the balance, if any, to the person in whose possession such forfeited
cigarettes were found; provided however, such seizure and sale shall
not be deemed to relieve any person from fine or imprisonment for
violation of any provision of this Chapter.
[R.O. 2006 §635.120; Ord. No. 902 §I, 11-5-1996]
When used in this Chapter, "collector" means
the Finance Officer of the City of Warrenton or any duly authorized
representatives.
[R.O. 2006 §635.130; Ord. No. 902 §I, 11-5-1996]
Any person violating any of the provisions of this Chapter 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.
Each days' violation of this Chapter shall be deemed a separate offense.
[R.O. 2006 §635.140; Ord. No. 902 §I, 11-5-1996]
Any dealer who sells cigarettes within the corporate limits
of the City shall be bound by all of the provisions of this Chapter
regardless of the location of any corporate offices or other places
of business.
