Chapter 83–Cigarette Tax
83.010. Definitions. Whenever used in this Chapter the following words shall be deemed to have the following meaning:
- Any roll for smoking made wholly or in part of tobacco, irrespective of the size or shape thereof, and whether or not such tobacco is flavored, adulterated or mixed with other ingredient, the wrapper or cover of which is made of paper or of any other substance or material except tobacco.
- Any individual, partnership, society, association, joint stock company, corporation, estate, receiver, trustee, assignee, referee or any other person acting in a fiduciary or representative capacity, whether appointed by a court or otherwise, and combination of individuals.
- Wholesale dealer. Any person who sells cigarettes to retail dealers or other persons for the purpose of resale only.
- Retail dealers. Any person other than a wholesale dealer, jobber or a manufacturer engaged in the business of selling cigarettes.
- The individual package, box or other container in or from which retail sales of cigarettes are normally made or intended to be made.
- 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 therefore.
83.020. Amount of license fee. 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 therefore for each place of business that he desires to have for sale of cigarettes in the City, and at the time such license is issued, shall pay to the city collector the sum of One Dollar ($1.00) as a registration fee for each such place of business, and in addition thereto, each such person, engaged in said business; shall pay an occupation tax at the rate of One Dollar ($1.00) per thousand for each and all cigarettes so sold or offered or displayed for sale. The intent and meaning of this Chapter is that the same shall levy an occupation 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. Said tax shall be paid and the stamps hereinafter provided for shall be affixed by the person selling such cigarettes, or displaying or offering the same for sale, after the same shall have come to rest in this City, and before being displayed or offered for sale by any retail dealer in this City, subject to exceptions as hereinafter set out.
83.030. (ORD # 18-97) Manner of Payment. The tax provided by Section 83.020 of this Chapter shall be paid by purchase from the City Clerk of stamps of such design and denomination as may be prescribed by the City Clerk; or, alternatively, by payment of such tax contemporaneously with delivery of the sales report pursuant to Section 83.040 below. All dealers, wholesalers and retailers shall be allowed a discount of (10) per cent of the remittance and/or stamp purchase provided information is reported and paid both accurately and timely. Inaccurate reporting and payment will cause the discount to be disallowed.
83.040. (ORD # 14-97) Evidence of Payment. 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 with the city:
- To affix to each package of cigarettes a stamp purchased from and furnished by the City Treasurer, which stamp so affixed and canceled , shall evidence the payment of the occupation license tax imposed by this article, and such stamp shall by canceled as soon as it shall be affixed to the package containing such cigarettes.
- Alternatively, the wholesale dealer or jobber shall agree to provide to the City a report showing daily purchases and returns of each package of cigarettes by each retail dealer and vending machine operator within the City which report shall net out the dollar amount due the City for the occupation 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 of jobber shall authorize the City to verify such reports with information provided to the Missouri Department of Revenue.
83.050. (ORD # 14-97) Sale Restricted. 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 occupation license tax has been paid thereon, and evidence of payment has been made pursuant to Section 83.030.
83.060. Forging, etc., stamp unlawful. No person shall falsely or fraudulently make, forge, alter or counterfeit any stamp or stamps prescribed by the City Council under the provisions of this Chapter, or cause or procure to be falsely or fraudulently made, forged, altered or counterfeited any such stamp or stamps, or knowingly and willfully utter, publish, pass or tender as true any false, altered, forged or counterfeited stamp or stamps.
83.070. All dealers must be licensed. Any person, who at the time this Chapter takes effect, shall be engaged in the business of selling cigarettes or offering or displaying the same for sale under an unexpired general merchant’s license or `blended license’ shall nevertheless be required to make application for and register himself for a license as a dealer in cigarettes.
83.080. Applications and permits.
- Any person engaging in or desiring to engage in the sale of cigarettes which retail within the City shall file an application for a cigarette permit. This shall be made upon a form furnished by the city collector and shall set forth under oath the information required. Upon approval of the application the city collector shall issue the applicant a cigarette permit for each place of business set forth in the application.
- Said permits shall not be assignable and shall be valid only for the persons in whose name they are issued and only for the transactions of business at the place designated therein. It shall at all times be conspicuously displayed in said establishment.
- Said permit shall continue valid until suspended, surrendered or revoked by the mayor or the city collector.
- Whenever any permit is defaced, destroyed or lost the city collector shall issue a duplicate permit upon payment of a fee of $.50.
83.090. Affixing and cancellation of stamps.
- Stamps may be affixed by wholesalers or jobbers. Every wholesaler or jobber desiring to sell cigarettes to retailers in Holden, Missouri, shall likewise file an application for a cigarette permit as hereinabove provided for retail dealers. Such permits for wholesalers or jobbers shall not be assignable and shall not be valid only for the wholesalers or jobbers in whose name they are issued and for the transaction of business in the City of Holden, Missouri. Such permits shall expire one year from the date of issue unless sooner suspended, surrendered, or revoked by the city collector. After receiving such permit such wholesalers or jobbers shall affix or cause the said stamps to be affixed to all packages of cigarettes sold by him to any retailer in the City of Holden, Missouri, and upon his so affixing said stamps shall be entitled to charge said retail dealer the cost thereof and said retail dealer shall not be required to purchase or affix additional stamps to the cigarettes so purchased from said licensed wholesaler or jobber.
- Each retail dealer shall affix or cause to be affixed within the time hereinafter prescribed to each package of cigarettes in his possession or at any time thereafter purchased by him or left in his custody or control stamps furnished by and purchased by and purchased from the city collector evidencing the payment of the occupation tax imposed by this Chapter. Said dealer shall likewise write or stamp in ink across the face of each unopened box, carton or other container of such cigarettes the word “received” and the month, day and year of such receipt or shall affix his initials thereto. He shall in any event open each such box, carton or other container and immediately affix or cause stamps to be affixed to each package therein within twenty-four hours after such receipt and prior to the sale of such cigarettes.
83.100. Suspension and revocation. The City Council may suspend, or after hearing, revoke a cigarette permit whenever it finds that the holder thereof has failed to comply with any of the provisions of this Chapter or any rules or regulations prescribed or promulgated under this Chapter. Upon suspending or revoking any cigarette permit, the City Council shall request the holder thereof to surrender to the city collector immediately all permits or duplicates thereof, and the holder shall surrender promptly all such permits to the city collector, as requested. Whenever the City Council suspends a cigarette permit, it shall cause the holder to be notified immediately and afford him a hearing, if desired, and if the hearing has not already been afforded. After such hearing, the City Council shall either rescind its order of suspension, or, good cause appearing therefore, continue the suspension or revoke the permit.
83.110. Records to be kept, investigation and powers of collector. For the purpose of enabling the city clerk to properly enforce the terms of this Chapter as to such retail dealers, the following provisions are hereby enacted: At the time of delivering cigarettes to any retail dealer, each wholesale dealer in the City shall make a true duplicate invoice showing the date of delivery, the amount and value of each shipment of cigarettes delivered, and the name of the retail dealer to whom delivery is made, and shall retain the same for a period of three years, subject to the use and inspection of the city clerk. each wholesale and retail dealer in the City shall procure and retain invoices showing the amount and value of each shipment of each shipment of cigarettes received by him, the date thereof, and the name of the shipper, and shall retain the same for a period of three years, subject to the use and inspection of the city clerk. The city clerk, by regulation, may provide that whenever cigarettes are shipped into the City the railroad company, express company, trucking company or other public carrier transporting any shipment thereof, shall file with the city clerk a copy of the freight bill within ten days after a delivery in the City of each shipment. All dealers within the City shall maintain and keep for a period of three years, such other records of cigarettes received, sold or delivered within the City as may be required by the city clerk. The city clerk, or his duly authorized representatives, are hereby authorized to examine the books, papers, invoices and other records, and stock of cigarettes in and upon any premises where the same are placed, stored and sold, and shipment of any such wholesale or retail dealer pertaining to the sale and delivery of cigarettes taxable under this Chapter. To verify the accuracy of the occupation tax imposed and assessed by this Chapter, each such person is hereby directed and required to give to the city clerk, or his duly authorized representatives, the means, facilities and opportunity for such examination as are herein provided for and required. In addition to the powers herein granted to the city clerk, he is hereby authorized and empowered to prescribe, adopt, promulgate and enforce rules and regulations relating to:
- The method and means to be used in cancellation of stamps, if any;
- The denomination and sale of stamps; and
- The delegation of his powers to a deputy or other employees of his office or with the consent of the City Council to delegate his powers to the police chief.
83.120. Refunds for stamps purchased, when made. Whenever any cigarettes upon which stamps have been placed by a retail dealer have been sold and shipped by him 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 retail dealer shall be entitled to a refund of the actual amount of tax paid by him with respect to such cigarettes. If the city collector is satisfied that any retail dealer is entitled to a refund, he shall issue to such retail dealer, stamps of 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 may deem advisable.
83.130. Seizure and sale of unstamped cigarettes. Whenever the city collector or any of his duly authorized representatives shall discover any cigarettes subject to tax provided by this Chapter, and upon which said occupation tax has not been paid or the stamps affixed as herein required, the city collector, or such representatives, are hereby authorized and empowered forthwith to seize and take possession of such cigarettes, together with any vending machine or receptacle in which they are held for sale, and the same shall thereupon be deemed to be forfeited to the City. The city collector may, within a reasonable time thereafter, by a public notice at least five days before the day of sale, sell such forfeited cigarettes at a place designated by him, and from the proceeds of such sale shall collect the tax due thereon, together with a penalty of fifty percent thereof and the costs incurred in such proceedings. The city collector shall pay the balance, if any, to the person in whose possession such forfeited cigarettes were found; provided, however, that such seizure and sale shall not be deemed to relieve any person from fine or imprisonment provided herein for violation of any provision of this Chapter.
83.140. Oaths and affidavits administered by clerk.
The city clerk or his employees or agents, duly designated and authorized by him 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.
83.150. Penalties. The following penalties are hereby fixed and imposed for violation of the provisions of this Chapter:
- Any person violating any of the provisions of Sections 83.020, 83.030, 83.050, 83.080, 83.090, 83.100 or 83.110, in addition to any other penalty provided for in this Chapter, shall upon conviction thereof be fined in the sum of not less than Ten Dollars ($10.00) nor more than Three Hundred Dollars ($300.00) and each day’s violation thereof shall be deemed a separate offense.
- Any person violating any of the provisions of Section 83.060, and any person who uses more than once any stamp provided for and required hereby, for the purpose of evading the occupation tax herein provided for, shall be fined in the sum of not less than Ten Dollars ($10.00) nor more than Three Hundred Dollars ($300.00), or punished by imprisonment not to exceed three (3) months, or by both such fine and imprisonment, and each day’s violation hereof shall be deemed a separate offense.