[1]
Editor's Note: Ord. no. 96-12-13 adopted December 16, 1996, repealed art. III, §§150.200 — 150.390 and enacted the new provisions set out herein. Former art III derived from CC 1973 §§32-42 — 32-43, 32-47 — 32-53, 32-59 — 32-69; ord. no. 5152 §§1 — 15, 8-24-1953, ord. no. 5328 §2, 7-9-1956; ord. no. 5605 §2, 4-6-1960; ord. no. 87-8-8 §32-46, 8-17-1987.
When used in this Article, the following words and phrases shall
be defined to mean as follows:
Any railroad, express company, trucking company, bus company,
or other public or private carrier transporting cigarettes into the
City.
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 dealing directly with the manufacturer of cigarettes
in their purchase and in the business of selling cigarettes as a first
(1st) seller.
Includes any and all persons who make the initial or first
(1st) sale or distribution of cigarettes within the City.
Any person engaged in the manufacture or production of cigarettes.
The occupation tax imposed by the City, under this Article,
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, 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.
Any mechanical electric or electronic, self-service device
which, upon insertion of money, tokens or any other form of payment,
dispenses tobacco products.
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 Chapter 149, RSMo., who so sells
or so distributes cigarettes or tobacco products.
[R.O. 2012 §150.220; Ord. No. 96-12-13 §150.220, 12-16-1996]
In addition to the registration fee required by this Article,
every retail dealer shall pay an occupational license tax (cigarette
tax) at the rate of five dollars ($5.00) per one thousand (1,000)
on each and all cigarettes sold, offered, delivered or displayed for
sale within the City (e.g. twenty (20) count packs require a ten cent
(.10) stamp, twenty-five (25) count packs require a twelve and one-half
cent (.125) stamp).
[R.O. 2012 §150.230; Ord. No. 96-12-13 §150.230, 12-16-1996]
A.
It shall be the duty of every dealer or wholesaler, as defined in Section 145.200, 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 to the City of Excelsior Springs, Attention: Finance Department, 201 East Broadway, Excelsior Springs, Missouri 64024.
B.
All
dealers, wholesalers and retailers shall be allowed a discount of
ten percent (10%) off remittance and/or stamp purchase provided information
is reported and paid both accurately and timely. Inaccurate reporting
and payment will cause the discount to be disallowed.
[R.O. 2012 §150.240; Ord. No. 96-12-13 §150.240, 12-16-1996]
A.
The
City of Excelsior Springs will receive a monthly report from the State
of Missouri, showing the number of packages sold within the City limits
of the City of Excelsior Springs. This report will be compared to
remittances of individual wholesalers for accuracy. In this instance,
the monthly report and cancelled check are considered proof of payment.
B.
For
those retailers not purchasing cigarettes from a qualifying wholesaler
or dealer, it is the responsibility of the retailer to affix to each
package of cigarettes a stamp purchased from and furnished by the
City Collector, which stamp so affixed and cancelled, shall evidence
the payment of the occupation license tax imposed by this Article,
and such stamp shall be cancelled as soon as it shall be affixed to
the package containing such cigarettes.
[R.O. 2012 §150.250; Ord. No. 96-12-13 §150.250, 12-16-1996]
No person shall sell or offer for sale or display for sale at
retail within the City any cigarette unless the payment of the occupation
license tax imposed by this Article has been satisfied.
[R.O. 2012 §150.270; Ord. No. 96-12-13 §150.270, 12-16-1996]
It is the responsibility of the retailer to be certain the occupational
license tax has been paid by purchase of cigarettes direct from a
qualifying dealer or wholesaler.
[R.O. 2012 §150.290; Ord. No. 96-12-13 §150.290, 12-16-1996]
A.
For
the purpose of enabling the City of Excelsior Springs, Missouri, to
enforce the terms of this Article, the following provisions are enacted:
1.
Each dealer in the City and those wholesalers and retailers as defined in Section 145.200 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 use and inspection of the City of Excelsior Springs.
2.
All dealers, wholesalers and retailers as defined in Section 145.200 within the City of Excelsior Springs 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 Excelsior Springs.
3.
The City of Excelsior Springs or the 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
Article.
4.
To verify the accuracy of the occupation tax imposed and assessed by this Article, each person as defined in Section 145.200, is directed and required to give to the City of Excelsior Springs or the 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 of Excelsior
Springs, they are authorized and empowered to prescribe, adopt, promulgate
and enforce rules and regulations relating to:
a.
The method and means of keeping records of cigarettes received, sold,
transferred or delivered within the City.
b.
The delegation of his/her authority and powers to his/her duly authorized
deputies and agents.
c.
Any other matter or thing pertaining to the administration and enforcement
of the provisions of this Article.
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. 2012 §150.300; Ord. No. 96-12-13 §150.300, 12-16-1996]
The City of Excelsior Springs 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 the City Collector may deem advisable.
[R.O. 2012 §150.320; Ord. No. 96-12-13 §150.320, 12-16-1996]
The City of Excelsior Springs or their duly designated and authorized
agents shall have power to administer oaths and take affidavits in
relation to any matter or proceedings in the exercise of his/her powers
and duties required by the provisions of this Article. The City of
Excelsior Springs shall have power to subpoena and require the attendance
of witnesses and the production of books, papers, documents and records
to secure information pertinent to the performance of his/her duties
as provided by this Article and the enforcement of this Article, and
to examine them in relation thereto.
