City of Fredericktown, MO
Madison County
By using eCode360 you agree to be legally bound by the Terms of Use. If you do not agree to the Terms of Use, please do not use eCode360.
Table of Contents
Table of Contents

Section 630.010 Definitions.

[R.O. 2013 § 635.010; Ord. No. 80-26 § 1, 11-3-1980]
A. 
When used in this Chapter, the following words shall have the meanings herein indicated:
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.
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).
RETAILER
Any person who sells to a consumer or to any person for any purpose other than resale.
SALE
Means and includes sales, barters, exchanges and every other manner, method and form of transferring the ownership of personal property from one (1) 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 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.

Section 630.020 License — Required.

[R.O. 2013 § 635.020; Ord. No. 80-26 § 2, 11-3-1980]
Every person engaged in the retail business of selling cigarettes or offering or displaying the same for sale within the City shall procure a license for the sale of said cigarettes from the City Collector.

Section 630.030 License — Application.

[R.O. 2013 § 635.030; Ord. No. 80-26 § 12, 11-3-1980]
Every person desiring to engage in the sale of cigarettes at retail within the City shall file an application for a license as required by this Chapter. Every such application shall be made upon a form prescribed, prepared and furnished by the City Collector, and approved by the Board of Aldermen, and shall set forth such information as shall be required.

Section 630.040 License — Registration Fee; Tax.

[R.O. 2013 § 635.040; Ord. No. 80-26 § 3, 11-3-1980; Ord. No. 04-71 § 1, 12-13-2004; Ord. No. 05-01 § 1, 1-10-2005]
Every person obtaining any license required by this Chapter shall, as a registration fee for such license, pay to the Collector the sum of fifty dollars ($50.00), and in addition thereto, shall pay an occupation tax at the rate of fifty cents ($0.50) per one thousand (1,000) cigarettes sold or dispensed by him/her.

Section 630.050 License — Issuance.

[R.O. 2013 § 635.050; Ord. No. 80-26 § 13, 11-3-1980]
Upon approval of the application, the City Collector shall grant and issue to the applicant for a license required by this Chapter such license for each place of business within the City set forth in the application.

Section 630.060 License — Display.

[R.O. 2013 § 635.060; Ord. No. 80-26 § 15, 11-3-1980]
Each license issued under this Chapter shall be conspicuously displayed at the place for which the same was issued.

Section 630.070 License — Duplicates.

[R.O. 2013 § 635.070; Ord. No. 80-26 § 17, 11-3-1980]
Whenever any license issued under this Chapter shall be defaced, destroyed or lost, the City Collector shall issue a duplicate license therefor upon the payment of a fee of fifty cents ($0.50).

Section 630.080 License — Non-Assignable.

[R.O. 2013 § 635.080; Ord. No. 80-26 § 14, 11-3-1980]
Licenses issued under this Chapter shall not be assignable, and shall be valid only for the persons in whose names they are issued, and for the transaction of business in the places designated therein.

Section 630.090 License — Expiration.

[R.O. 2013 § 635.090; Ord. No. 80-26 § 16, 11-3-1980; Ord. No. 97-01 § 1, 1-13-1997]
Every license issued under this Chapter shall expire on the last day of May, next following the effective beginning date thereof, unless sooner suspended, surrendered or revoked.

Section 630.100 License — Suspension, Revocation.

[R.O. 2013 § 635.100; Ord. No. 80-26 § 18, 11-3-1980]
The Board of Aldermen may suspend or revoke any license issued under this Chapter for the violation by the licensee of any applicable provision of this Code, State law or City ordinance, rule or regulation.

Section 630.110 License — Surrender Upon Suspension Or Revocation.

[R.O. 2013 § 635.110; Ord. No. 80-26 § 19, 11-3-1980]
Upon suspension or revocation of any license under this Chapter, the Board of Aldermen shall request the holder thereof to surrender to the City Collector immediately all licenses or duplicates thereof, and such holder shall promptly surrender the same to the Collector.

Section 630.120 License — Right To Hearing Following Suspension.

[R.O. 2013 § 635.120; Ord. No. 80-26 § 20, 11-3-1980]
Whenever the Board of Aldermen shall suspend any license issued under this Chapter, it shall cause the holder thereof to be notified immediately and afford him/her a hearing, if desired. After such hearing, the Board shall either rescind its order of suspension, or, good cause appearing therefor, continue the suspension or revoke such license.

Section 630.130 Manner Of Tax Payment.

[R.O. 2013 § 635.130; Ord. No. 80-26 § 4, 11-3-1980; Ord. No. 97-01 § 2, 1-13-1997]
The license tax provided by this Chapter shall be paid by payment of such license tax contemporaneously with delivery of the sales report pursuant to Section 630.140 of this Chapter.

Section 630.140 Evidence Of Payment.

[R.O. 2013 § 635.150; Ord. No. 97-01 § 3, 1-13-1997]
A. 
It shall be the duty of every wholesale dealer or jobber, before delivering to any retail dealer or other person within the City for sale at retail within the City:
1. 
To agree to provide to the City a report showing daily purchases or invoices and returns of each package of cigarettes by each retail dealer and vending machine operator within the City, which report shall show the amount and value of the cigarettes received by him/her, the date thereof, and the name of the shipper, and the dollar amount due the City for the license tax by the month. The reporting form shall be approved by the City and shall be due not later than the 15th of each month for the preceding month. Each wholesale dealer or jobber shall authorize the City to verify such reports with information provided to the Missouri Department of Revenue.

Section 630.150 Records.

[R.O. 2013 § 635.160; Ord. No. 97-01 § 3, 1-13-1997]
For the purpose of enabling the City of Fredericktown to enforce the terms of this Chapter, all retail dealers and wholesaler dealers as defined in Section 630.010, Definitions, 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 Board of Aldermen of the City of Fredericktown.

Section 630.160 Revenue Credited To General Fund.

[R.O. 2013 § 635.180; Ord. No. 80-26 § 9, 11-3-1980]
All the revenues accruing to the City under the provisions of this Chapter shall be credited to the general fund.

Section 630.170 Sale Restricted.

[R.O. 2013 § 635.190; Ord. No. 80-26 § 10, 11-3-1980; Ord. No. 97-01 § 4, 1-13-1997]
No person shall sell or offer for sale or display for sale at retail within the City any cigarette unless on the container thereof there has been affixed a Missouri State decal, the license tax has been paid thereon, and evidence of payment has been made pursuant to Section 630.140.

Section 630.180 Refund Of Tax.

[R.O. 2013 § 635.210; Ord. No. 80-26 § 21, 11-3-1980]
Whenever any cigarettes have been sold and shipped by him/her into another City or State for sale or use there, or have become unfit for use and consumption or unsalable, or have been destroyed, the dealer shall be entitled to a refund of the actual amount of tax paid by him/her with respect to such cigarettes. If the City Collector is satisfied that any dealer is entitled to a refund, he/she shall issue to such dealer sufficient value to cover the refund. The City Collector is hereby authorized to adopt, prescribe and promulgate such rules and regulations with regard to the presentation and proof of claim for refunds as he/she may deem advisable.