[R.O. 1997 § 630.010; Ord. No.
2490 § 1, 11-5-1996]
For the purposes of this Chapter, the following words and phrases
shall have the meanings respectively ascribed to them by this Section:
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.
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 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.
A mechanical device used for the sale and dispensing of cigarettes
and automatically operated by the purchaser through the deposit of
coins, slugs or tokens.
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. 1997 § 630.020; Ord. No.
2490 § 2, 11-5-1996]
Every wholesale dealer, jobber, retail dealer, manufacturer
or other person engaged in selling cigarettes or offering, delivering
or displaying cigarettes for sale within the City shall procure a
license therefor of each place of business that desires to have the
sale or distribution of cigarettes. At the time such license is issued,
the person shall pay to the City Clerk the sum of five dollars ($5.00)
for each such place of business, and in addition to the registration
fee, every retailer shall pay an occupation license tax at the rate
of two dollars and fifty cents ($2.50) per one thousand (1,000) for
each and all cigarettes sold, offered, delivered or displayed for
sale.
[R.O. 1997 § 630.030; Ord. No.
2490 § 3, 11-5-1996]
A.
Payment Due Date. The tax provided by Section 630.020 shall be paid by the 15th day of the next month following the month for which said tax is due.
B.
Duty Of Wholesaler, Jobber. Every wholesaler or jobber shall generate
a report detailing daily purchases and returns of cigarette sales
by customers within the City.
C.
Report Design. Monthly cigarette sales reports shall detail each
day the invoice number, customer name and total cigarettes purchased
by each customer.
D.
Payment Of Tax. There shall be paid to the City Clerk a tax at the
rate of two dollars and fifty cents ($2.50) per one thousand (1,000)
for each and all cigarettes sold. The City Clerk shall allow the wholesaler
or jobber a discount of four percent (4%) of the fee due to cover
tax collection costs. Payment of tax will be submitted with the report
due each 15th day of the month.
[R.O. 1997 § 630.040; Ord. No.
2490 § 4, 11-5-1996]
A.
No person shall sell or offer or display for sale at retail any cigarettes
unless said tax has been paid.
B.
Licensing Of Vending Machines.
1.
Required. Every person who, in the capacity of owner, lessee,
tenant or in any other capacity, shall operate or cause to be operated,
directly or indirectly, a vending machine for selling and dispensing
cigarettes to the public shall obtain from the City Clerk a license.
The license, in whatever form prescribed by the City Clerk, shall
be affixed on a conspicuous part of the vending machine.
2.
Violations. It shall be unlawful for any person to sell and
dispense through a vending machine any cigarettes upon which the tax
has not been paid. It shall be unlawful for any person, through a
vending machine to remove the container of cigarettes, in whole or
in part, or mutilate the container, before the tax thereon has been
paid.
[R.O. 1997 § 630.050; Ord. No.
2490 § 5, 11-5-1996]
Every application for cigarette license shall be made on a form
prescribed, prepared and furnished by the City Clerk and shall set
forth such information as required.
[R.O. 1997 § 630.060; Ord. No.
2490 § 6, 11-5-1996]
Upon approval of an application for a cigarette license, the
City Clerk shall grant and issue to the applicant a cigarette license.
[R.O. 1997 § 630.070; Ord. No.
2490 § 7, 11-5-1996]
Cigarette licenses shall not be assignable and shall be valid
only for the person in whose names issued, and for the transaction
of business in the places designated therein.
[R.O. 1997 § 630.080; Ord. No.
2490 § 8, 11-5-1996]
Cigarette licenses shall at all times be conspicuously displayed
at the places for which issued.
[R.O. 1997 § 630.090; Ord. No.
2490 § 9, 11-5-1996]
All cigarette licenses shall expire on June 30 in each and every
year, unless sooner suspended, surrendered or revoked for cause by
the City Clerk.
[R.O. 1997 § 630.100; Ord. No.
2490 § 10, 11-5-1996]
A.
Report Of Violation. Whenever the City Clerk finds that the holder
of a cigarette license has failed to comply with any of the provisions
of this Chapter prescribed or promulgated under this Chapter, the
City Clerk shall notify the City Council of such violation of this
Chapter or regulations and shall submit to the City Council evidence
of violation and a full report thereof.
B.
Hearing. The City Council shall afford the person alleged to have
violated this Chapter or regulations a hearing at such time and place
as the City Council may designate, and the City Council 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 Clerk prescribed or promulgated
under this Chapter have been complied with.
C.
Notice Of Penalty. When the City Council suspends or revokes a cigarette
license, the City Clerk shall notify the holder of the license immediately,
and the holder shall promptly surrender the license to the City Clerk
on request.
[R.O. 1997 § 630.110; Ord. No.
2490 § 11, 11-5-1996]
The City Clerk or duly authorized representative are authorized
to examine books, records, invoices, papers, stock of cigarettes in
an upon any premises where the cigarettes are placed, stored or sold
and equipment of any such wholesale dealer or jobber pertaining to
the sale and delivery of cigarettes taxable under this imposed and
assessed by this Chapter, each such person is directed and required
to give to the City Clerk or duly authorized representatives the means,
facilities and opportunity for such examinations as are provided for
and required in this Section.
[R.O. 1997 § 630.120; Ord. No.
2490 § 12, 11-5-1996]
A.
In addition to the other powers granted, the City Clerk is hereby
authorized and empowered to prescribe, adopt, promulgate and enforce
rules and regulations relating to the following matters:
[R.O. 1997 § 630.130; Ord. No.
2490 § 13, 11-5-1996]
Whenever any cigarettes have been sold and shipped by a wholesale
dealer, jobber or retailer dealer into another City or State for sale
or use there or have become unfit for use and consumption or are unsalable
or have been destroyed, such wholesale dealer, jobber or retailer
dealer shall be entitled to a refund of the actual amount of tax paid
on such cigarettes. If the City Clerk or duly authorized representative
is satisfied that any wholesale dealer, jobber or retail dealer is
entitled to a refund, they shall be authorized to make the refund.
[R.O. 1997 § 630.140; Ord. No.
2490 § 14, 11-5-1996]
A.
Whenever the City Clerk or any duly authorized representatives shall
discover any cigarettes subject to tax provided by this Chapter and
upon which the occupation license tax has not been paid as required
in this Chapter, the City Clerk or such representative 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 Clerk may, within a reasonable time thereafter, by public
notice at least five (5) days before the date of sale, sell such forfeited
cigarettes at a place designated, and from the proceeds 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 Clerk 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 provided in this Code for violation of any provisions
of this Chapter.
[R.O. 1997 § 630.150; Ord. No.
2490 § 15, 11-5-1996]
The City Clerk or employees or agents duly designated 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 Clerk 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 performance of
the duties under this Chapter and the enforcement of this Chapter
and to examine them in relation thereto.
