[R.O. 2008 §605.010; Ord. No. 5479 §1, 11-25-1996]
When used in this Chapter, the following words shall have the meanings herein indicated:
- 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.
- PACKAGE OF CIGARETTES
- 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).
- RETAIL DEALER
- 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.
- WHOLESALE 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.
[R.O. 2008 §605.020; Ord. No. 5479 §1, 11-25-1996]
Each person engaged in said business shall pay an occupational tax at the rate of two dollars fifty cents ($2.50) per one thousand (1,000) for each and all cigarettes sold, offered or displayed for sale. The intended meaning of this Chapter is that the same shall levy an occupations tax based upon and pursuant to the method provided for by Section 94.110, RSMo., and pursuant to the powers therein granted and the powers further granted under the Statutes of Missouri to Cities of the Third Class.