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Town of Carrollton, MO
Carroll County
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Table of Contents
Table of Contents
[Ord. No. 1017 § 1, 11-18-1996]
When used in this Chapter the following words shall have the meanings respectively ascribed to them:
CIGARETTE
A roll of tobacco or any substitute thereof wrapped in paper and used for smoking.
CONSUMER
A person who comes into possession of tobacco for the purpose of consuming it, giving it away or disposing of it in any way.
DEALER
Any person dealing directly with the manufacturer of cigarettes in their purchase and in the business of selling cigarettes as a first seller.
FIRST SELLER
Includes all persons who make the initial or first sale or distribution of cigarettes within the Town.
PACKAGE
The individual package, box or other container from which sales of cigarettes are normally made or intended to be made.
PERSON
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.
RETAILER
Includes persons other than a dealer or wholesaler, as defined in this Section, who is engaged in the business of selling cigarettes at retail, who shall sell or offer for sale cigarettes, irrespective of quantity, number of sales, giving the same away or exposing the same where it may be taken, or purchased, or otherwise acquired.
SALE
Any transfer of title or possession or both, exchange or barter, conditional or otherwise, in any manner or by any means whatsoever, for a consideration, or any agreement therefor.
VENDING MACHINE OPERATOR
Includes all persons engaged in the distribution or sale of cigarettes by means of coin-operated vending machines.
WHOLESALER
Includes persons 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.
[Ord. No. 1017 § 2, 11-18-1996]
Every wholesale dealer, jobber, retail dealer, manufacturer, or other person engaged in selling cigarettes or offering, delivering, or displaying the same for sale within the Town shall procure a license therefore for each place of business that he/she desires to have for sale or distribution of cigarettes and at the time such license is issued shall pay to the Financial Assistant the sum of ten dollars ($10.00) for each such place of business.
[Ord. No. 1017 § 3, 11-18-1996]
This tax shall be paid by the dealer or wholesaler, as defined in Section 615.010, selling cigarettes or offering them for sale.
[Ord. No. 1017 § 4, 11-18-1996; Ord. No. 1017A § II, 12-16-1996]
Every dealer or wholesaler engaged in the business of selling cigarettes or offering or displaying the same for sale within the Town shall pay an occupation tax at the rate of fifty dollars ($50.00) per one thousand (1,000) for all multiple cigarette packs sold or given or offered or displayed for sale. This tax shall be paid but once a month, as provided for in Section 615.060, and only by the dealer selling or delivering such cigarettes or displaying or offering them for sale.
[Ord. No. 1017 § 5, 11-18-1996]
The tax provided for in Section 615.040 shall be paid to the Financial Assistant.
[Ord. No. 1017 § 6, 11-18-1996]
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 15th day of each following month. The cancelled check, accompanied by the monthly cigarette tax reporting form, shall be proof of payment.
[Ord. No. 1017 § 7, 11-18-1996]
For the purpose of enabling the Financial Assistant to enforce the terms of this Chapter, the following provisions are enacted:
A. 
Each dealer in the Town 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/her, 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 Financial Assistant.
B. 
All dealers, wholesalers and retailers, as defined in Section 615.010, within the Town of Carrollton shall maintain and keep for a period of three (3) years such other records of cigarettes received, sold or delivered within the Town as may be required by the Town Council.
C. 
The Financial Assistant, 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.
D. 
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 Financial Assistant, or his/her duly authorized representatives, the means, facilities and opportunity for such examinations as are herein provided for and required.
E. 
In addition to the powers herein granted to the Financial Assistant, he/she is authorized and empowered to prescribe, 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.
F. 
Cigarette tax reporting information received from the State of Missouri shall be held in confidence and used solely for verifying cigarette tax payments.
[Ord. No. 1017 § 8, 11-18-1996]
The Financial Assistant 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 he/she may deem advisable.
[Ord. No. 1017 § 9, 11-18-1996]
The Financial Assistant or his/her employees or agents duly designated and authorized by him/her 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 Financial Assistant shall have the 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.
[Ord. No. 1017 § 10, 11-18-1996]
Any person violating this Chapter by failing to file the report and make the payment provided for in Section 615.060 hereof 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.
[Ord. No. 1017 § 11, 11-18-1996]
Any dealer whose place of business is outside the corporate limits of the Town shall be bound by all of the provisions of this Chapter.