HomeMy Public PortalAboutORD12556 BILL NO. 96-114
SPONSORED BY COUNCILMAN Nilges
ORDINANCE NO.
AN ORDINANCE OF:THE CITY OF JEFFERSON, MISSOURI,AMENDING THE CODE
OF THE CITY OF JEFFERSON, MISSOURI, PERTAINING TO CIGARETTE DEALERS
BY REPEALING ARTICLE III(CIGARETTE DEALERS)OF CHAPTER 17 OF THE CODE
AND ENACTING IN LIEU THEREOF A NEW ARTICLE III PERTAINING TO THE SAME
SUBJECT.
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BE IT ENACTED BY THE CITY COUNCIL OF THE CITY OF JEFFERSON, MISSOURI,
AS FOLLOWS:
Section J. Article III (Cigarette Dealers) of Chapter 17 of the Code of the City of
Jefferson, Missouri, is hereby repealed and a new Article III enacted in lieu thereof to read
as follows:
ARTICLE Ill.CIGARE•r-rE DEALERS'
t �./ Sec.17-43.Definitions.
For the purposes of this article,the following words or phrases shall have the meanings respectively ascribed
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to them by this section: '
Cigarette.Any roll for smoking made wholly or in part of tobacco,irrespective ot'size or shape and whether or
not such tobacco is Flavored,adulterated or mixed with any other ingredient,the wrapper or cover of which is made of
paper or any other substance or materials except tobacco.
occupational license tax.The lax imposed by the city under this article upon the business and for the privilege
of selling cigarettes at retail in the city.
package.A quantity of cigarettes wrapped or scaled in paper,tinfoil or otherwise by the manufacturer of the
cigarettes prior to being placed in cartons and shipment from the manufacturer,
Retail dealer. Any person,other than a wholesale dealer,jobber or manufacturer,engaged in tlic business of
selling cigarettes,by personal handling or through a vending machine,to the ultimate consumer or agent.
Retailer. Includes persons other them a dealer or wholesaler its dellned 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 ay be taken,or purchased,or otherwise
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acquired.
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Sale. Any transfer of title or possession,exchange or barter,conditional or otherwise,in any manner or by any �
i - means whatsoever for a consideration,or any agreement therefor.
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f� Stnmo. A small piece of paper with such printing thereon as may be prescribed by the finance department
which, when affixed to a package of cigarettes, shall evidence payment of the occupational tax thereon, or the
impression or printing of a meter machine when used in lieu of a stamp. i
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Vending machine. 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.
Vending machine.operator, Includes all persons engaged in the distribution or sale of cigarettes by
means of coin-operated vending machines.
Wholesale dealer or jobber. Any person who shall sell,distribute,deliver,convey or give away cigarettes to
retail dealers or other persons in the city for the purpose of resale only.
(Code 1977,§22-2G)
Sec. 17-44.License required.
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 city shall procure a an annual license therefor for each
place of business that he desires to have for the sale or distribution of cigarettes and,at the time such license is issued,
shall pay to the finance department the sum of one dollar ten dollars(Si-.%$10.00)for each place of business;
provided,that every wholesale dealer,jobber,retail dealer or manufacturer,who has a place of business licensed under
any provision of this Code or other license ordinance of the city shall not be required to pay the registration fee ofonz
dvHm-($4-96)herein provided for,for any such place of business so licensed.
(Code 1977,§22-27)
Sec. 17-45.Occupational license tax:Imposed.
In addition to the license provided for in section 17-44, every wholesale dealer or jobber, retail dealer, "
manufacturer or other person engaged in selling cigarettes shall pay an occupational license tax at a rate of two
dollars($2.00)per one thousand(1,000)cigarettes for all cigarettes sold,offered,delivered or displayed for sale. This
tax shall be paid,but once.
(Code 1977,§22-28)
See.17-46. Monthly payment.
It shall be the duty of every retail dealer or wholesaler,as defined in section 17-43,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.
See.17-47. Rules and regulations—Records.
For the purpose of enabling the City to enforce the terms of this Article,the following provisions are
enacted:
A. Each retail dealer in the city and those wholesalers and retailers as defined in section 17-43 shall
procure and retain invoices showing the amount and value of the shipment of cigarettes received,the date thereof,
' and the name of the shipper,and shall retain this invoice for a period of three years subject to the use and
�J inspection of the City.
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R. All dealers,wholesalers and retailers as defined in section 17-43 within the City shall maintain
1 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 finance director.
C. The finance director or his 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 II
taxable under this Article. I
I D. To verify the accuracy of the occupation lax imposed and assessed by this Article,each person, I ,
as defined in section 17-43, Is directed and required to give to the rinance director or his 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 finance director,he is authorized and empowered
to prescribe,adopt,promulgate and enforce rules and regulations relating to the delegation of his powers to a I
deputy or other employee of his office and any other matter or thing pertaining to the administration and
enforcement of the provisions of this Article.
F. Cigarette tax reporting information received from the slate of Missouri shall be held in
confidence and used solely for verifying cigarette tax payments.
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Sec.17-48. Refunds.
The finance director is authorized to adopt,prescribe and promulgate rules and regulations including f
a monthly cigarette tax reporting form with regard to the presentation and proof of claim for refunds and credits
as he may deem advisable.
Sec.17-49. Oaths and subpoenas.
The finance director 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 i
and duties under this Article. The finance director 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 Article and to examine them in relation thereto. i
Sec.17-50. Penalty for violation.
Any person violating this Article by failing to file the report and make the payment provided for in
section 17-46 hereof shall be punished by a fine of not more than five hundred dollars or imprisoned for not more
that 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.
Sec. 17-51. Dealers outside City.
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Any dealer whose place of business is outside the corporate limits of the city shall be bound by all of the
provisions of this Article.
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Sea.-1-7-46 17-52.
1Pittona♦Ficcnsa trc-Alternative payment method;stamps,
The tax provided for in section 17-45 chaff may be paid to the finance department upon purchase of stamps of
such design and denomination as may be prescribed by the finance director or before printing evidence of the payment
Of tile tax on any package of cigarettes by use of meter machine. In selling such stamps,the finance department shall
allow a discount of k-fttfg)five(5)percent of the denominational or face value thereol'to cover the cost of labor in
affixing the stamp. It shall be the duty of every wholesale dealer orjobber,before delivering to arty retailer or other
person in the city cigarettes for sale in the city,to affix to each package of cigarettes a stamp purchased from and
furnished by the finance department,which shall evidence the payment of the tax imposed by section 17-45. The
finance director may require the use ofstarnps for enforcement purposes.
(Code 1977,§22-29)
Sec.+7.4-7 17-53.6ccupnh =Tse"C.Refund where stamps already affixed.
Whenever any cigarettes,upon which stamps have been placed or evidence of payment marked bymtctel machine
by a wholesale dealer or jobber,have been sold and shipped by him into another city or state for sale or use there,or
have become unfit for use or consumption or have become unsalable,or have been destroyed,such wholesale dealer
or jobber shall be entitled to a refund of the actual amount of tax paid by him on such cigarettes—ffthe-fierce
tany'�vhofesale-d
i erjobb-stampsbf
and
i upon the presentation and proof of a claim for refund as ittM
deemtxpedicnt:required by rules and regulations promulgated pursuant to sections 17-47 and 17-48.
(Code 1977,§22-30)
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Sec.11-0 17-54.Vending machine license.
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Every person who,in the capacity of owner,lessee,tenant or in any other capacity,shall operate or cause to be I
operated,directly or indirectly,a vending machine for the selling and dispensing of cigarettes to the public,shall obtain
from the finance director a license,in whatever form as shall be prescribed by the finance director;such license shall
I be affixed to a conspicuous part of such vending machine. 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.
, ove-the
The fee shall be as set out in section 17-44.
(Code 1977,§22-31)
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now
•.�� they to e field-fora. an
I fbl ft, 'Fite nccam,nt„sttt,,,nr�rithitr-ft t�snnablc lc theK,ftmby
_ public netieea and
f rem-the-proccedsofineh sale shn'l-totlect-the tax clue -together with trlxna+ hereof--m}
Nee costs-inc nrred in such proceedings. The fi . rsmrin whose
Posses *U's th,cigm ettcs-werrfound provided that sttch seirnn itttd safrahall be cleented to.clicmnny petson flonT,
i vialit*ons-cf-n s rn-orisionreftlris:trtie+r.
e. Anyreta++d elms"rofsel ty--rrho-shafl obtain
an 'thirrthe c:!) nny packages oftignictt"
upomvhicir"Stamps-fiave-been affixed or which the printeduttarkings of.inckmmachin,do not appear-shall
be deemed guilty-o tail drrl
rhofesa++e-denier-or7obberrvho-soM and deli
eigaretterto hin,mithin hven .
Sec. 17 5E).Achninistintion and . ;
adnriniste,ent uties
undcrthi a article. :lFhe direct.,oFfinance shall have the pome,tosublioc—and-C4Ui--the attendance Of mitnesse
the production ofboo ris-duties
thereto.
--B.— harried to
examine d,
taxable uncle. thi—ItiCIC. To Mif�the accuntcy oFthe occupation tax impo-dal,classessedb)-thiS article,C3,1150
person shall give to the finmicedCpalt—crit the nican,fficilities and oppmtunity fb.such a inatiortrarsre-her'<irt 4
e. in addition to the pottets panted to the financedimctot,he is hemby atrthcni�.ccl and criyotmed to
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prescribe a .
and sale of-stampr.
cignrettes the
evidence ofpaymcnt oftlic tax.
3. The delegation of tis powets to a deputy,person.!MIMSCIftfivc 0,Culployce oflois office.
4. Any offic. mattm en thing pettaining to head heprorisions efthis
article.
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Secs.13.5}--t-7-6 t 17-55-17-65.Reserved.
Section2. The provisions of this ordinance shall be severable. In the event that any
provision of this ordinance is found by a court of competent jurisdiction to be
unconstitutional, the remaining provisions of this ordinance are valid unless the court finds
the valid provisions of this ordinance are so essentially and inseparably connected with,
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M � and so dependent upon, the void provision that it cannot be presumed that the City 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.
Section 3. This Ordinance shall be in full force and effect from and after the date
j of its passage and approval.
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I Passed: ID Cc- � , I S 9 � _ Approved: a �
(�-L.GLG•�!' �C��•t,GG� '+ ��O-t:C.GLc.Cf SSG-GL't>`-G.. '
Presiding Officer Mayor
ATTEST: APPRO ED AS RM.
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City Clerk City Courise or
IState law reference-State cigarette tax,RSMo.§ 149.011 et seq.
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