Village of Kingdom City, MO
Callaway County
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Table of Contents
Table of Contents
[Ord. No. 21, 7-14-1980; Ord. No. 49, 12-17-1996]
When used in this Chapter, the following words shall have the meanings respectively ascribed to them:
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.
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 SALE WITHIN THE STATE or FIRST SELLER
The first sale of a tobacco product by a manufacturer, wholesaler or other person to a person who intends to sell such tobacco products at retail or to a person at retail within the State of Missouri.
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).
PERSON
Any individual, corporation, firm, partnership, incorporated or unincorporated association, or any other legal or commercial entity.
RETAILER
Any person who sells to a consumer or to any person for any purpose other than resale.
SALE
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.
VENDING MACHINE OPERATOR
Includes all persons engaged in the distribution or sale of cigarettes by means of coin-operated vending machines.
WHOLESALER
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.
[Ord. No. 21, 7-14-1980; Ord. No. 49, 12-17-1996]
This Chapter establishes a license and tax that cigarette dealers or wholesalers shall pay within the Village of Kingdom City, Missouri.
[Ord. No. 21, 7-14-1980; Ord. No. 49, 12-17-1996]
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. 21, 7-14-1980; Ord. No. 49, 12-17-1996]
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. 21, 7-14-1980; Ord. No. 49, 12-17-1996]
A. 
For the purpose of enabling the Chairman of the Board of Trustees, Village Clerk, or other designee of the Chairman of the Board of Trustees, to enforce the terms of this Chapter, the following provisions are enacted:
1. 
Each dealer in the Village 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 Chairman of the Board of Trustees, Village Clerk, or other designee of the Chairman of the Board of Trustees.
2. 
All dealers, wholesalers and retailers as defined in Section 615.010 within the Village of Kingdom City, Missouri, shall maintain and keep for a period of three (3) years such other records of cigarettes received, sold or delivered within the Village as may be required by the Chairman of the Board of Trustees, Village Clerk, or other designee of the Chairman of the Board of Trustees.
3. 
The Chairman of the Board of Trustees, Village Clerk, or the duly authorized representative of the Chairman of the Board of Trustees, 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.
4. 
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 Chairman of the Board of Trustees, Village Clerk, or other designee of the Chairman of the Board of Trustees, 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 Chairman of the Board of Trustees, Village Clerk or other designee of the Chairman of the Board of Trustees, 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.
6. 
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. 21, 7-14-1980; Ord. No. 49, 12-17-1996]
The Chairman of the Board of Trustees of the Village of Kingdom City, Missouri, 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. 21, 7-14-1980; Ord. No. 49, 12-17-1996]
The Chairman of the Board of Trustees of the Village of Kingdom City, Missouri, 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 Chairman of the Board of Trustees of the Village of Kingdom City, Missouri, 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 enforcement of this Chapter and to examine them in relation thereto.
[Ord. No. 21, 7-14-1980; Ord. No. 49, 12-17-1996]
Any person violating this Chapter by failing to file the report and make the payment provided for in Section 615.030 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. 21, 7-14-1980; Ord. No. 49, 12-17-1996]
Any dealer whose place of business is outside the corporate limits of the Village shall be bound by all of the provisions of this Chapter.
[Ord. No. 21, 7-14-1980; Ord. No. 49, 12-17-1996]
The provisions of this Chapter shall be severable. In the event that any provision of this Chapter is found by a court of competent jurisdiction to be unconstitutional, the remaining provisions of this Chapter are valid unless the court finds the valid provisions of this Chapter are so essentially and inseparably connected with, and so dependent upon, the void provision that it cannot be presumed that the Village of Kingdom City, Missouri, would have enacted the valid provisions without the void ones or unless the court finds that the valid provisions, standing alone, are incomplete and incapable of being executed in accordance with the legislative intent.
[Ord. No. 21, 7-14-1980; Ord. No. 49, 12-17-1996]
This Chapter shall be in full force and effect from and after January 1, 1997.