HomeMy Public PortalAboutORD07469 �J
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BILL NO. /.2. ..
INTRODUCED BY COUNCILMAN : Wc s
ORDINANCE NO.
AN ORDINANCE OF THE CITY OF JEFFERSON, MISSOURI, REPEALING
ORDINANCE NUMBER 6007 OF THE CITY (BEING SECTIONS 629-641 OF THE
REVISED ORDINANCES OF THE CITY OF JEFFERSON, MISSOURI, 1956)
RELATING TO PERMITS FOR THE SALE OF CIGARETTES AND LEVYING AN
OCCUPATION LICENSE FOR THE RETAIL OF CIGARETTES, AND ENACTING A
NEW ORDINANCE RELATING TO THE SAME SUBJECT AND PROVIDING PENALTIES
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF JEFFERSON,
MISSOURI, AS FOLLOWS:
Section 1. Definitions . When used in this ordinance,
the following words will Nave the meanings herein indicated:
1. Cigarettes. Any roll for smoking made wholly or in part of
tobacc— o,irrespective of size or shape and whether or not
said 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.
2. Person. Any indivisual, partnership, society, association, joint
stock company, corporation, estate, receiver, trustee, assignee,
referee, or any other person acting in a fidicuary or respesenta-
tive capacity, whether appointed by a court or otherwise, and any
combination of individuals.
3. Wholesale Dealer or Jobber. Any person who shall sell, distribute,
deliver, convey or give away cigarettes to retail dealers or
other persons in Jefferson City for the purpose of resale only.
4. Retail Dealer. Any person, other than a wholesale dealer jobber,
or manufac urer engaged in the business of selling cigarettes,
by personal handling or through a vending machine to the
ultimate consumer or agent.
5. Vending Machine . A mechanical device used for the sale and
ispensing of cigarettes and automatically operated by the
purchaser through the deposit of coins, slugs or tokens .
6. Packa e. A quantity of cigarettes wrapped or sealed in paper,
tinfoil or otherwise by the manufacturer of the cigarettes prior
to being placed in cartons and shipment from the manufacturer.
7. 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.
8. Occupation License Tact. The tax imposed by the city under this
ordinance upon the business and for the privilege of selling
cigarettes at retail in the city.
91 Stamp. A small piece of paper with such printing thereon as may
Be prescribed by the city collector which when affixed to a package
of cigarettes shall evidence payment of the occupation tax thereon
and/or the impression or printing of a meter machine when used
in lieu of a stamp.
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Section 2 . Location tax exceptions . Every wholesale dealer,
jobber, retail de a er, manufacturer or o er person engaged in
selling cigarettes or offering, delivering or displaying the same
for sale within the city shall procure a 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 city collector the sum of one ($1 .00) dollar for each place of
business; provided, however, that every wholesale dealer, jobber,
retail dealer or manufacturer, who has a place of business licensed
under any city license ordinance, shall not be required to pay the
registration fee of one ($1.00 ) dollar herein provided for, for any
such place of business so licensed.
Section 3 . Occupation license. In addition to the license
provided for in the preceding section, every wholesale dealer or
jobber shall pay an occupation license tax at a rate of $1.50 per
thousand for each and all cigarettes sold, offered, delivered or
displayed for sale.
Section 4. Tax id when discount affixation of stam s.
The tax provided for in the preceding section shall be paid to the
city collector upon purchase of stamps of such design and denomination
AML as may be prescribed by the city collector or before printing
evidence of the payment of the tax on any package of cigarettes by
use of a meter machine. In selling such stamps, the collector shall
allow a discount of ten (101.) per cent of the denominational or face
value thereof to cover the cost of labor in affixing the stamp. .
It shall be the duty of every wholesale dealer or jobber, before
delivering to any retailer or other person in this city ciga mattes
for sale in the city to affix to each package of cigarettes a stamp
purchased from and furnished by the city collector which shall
evidence the payment of -the tax imposed by the preceding section of
this ordinance.
Section 5. Sale of cigarettes without stamps prohibited. No
person shall sell or offer for sale or display for sale at retail
any cigarettes unless on the container thereof there has been affixed
a stamp evidencing the payment of the tax; nor shall any person
falsely or fraudulently make or forge, alter or counterfeit any
stamp or stamps or the printed markings of a meter machine as may
be prescribed by the city collector, or procure or cause to be falsely
or fraudulently made, forged, altered or counterfeited any such stamp
or stamps or the printed markings thereof by a meter machine, or
knowingly or willfully utter, publish, pass or tender as true any
false, altered, forged or counterfeited stamp or stamps or printed
markings of a meter machine or machines.
Section 6 . Vending machines to be licensed. 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 the selling and dispensing of cigarettes to the
public, shall obtain from the city collector a license, in whatever
form shall be prescribed by the city collector, and said license shall
be affixed to a conspicious part of said vending machine. It shall be
unlawful for any person to sell and dispense through a vending machine
any cigarettes upon wRLich the tax has not been paid and the payment
thereof evidenced on the containers thereon. It shall be unlawful
for any person, through a vending machine, or otherwise, to remove
the container of cigarettes in whole or in part or mutilate the same,
before the tax thereon has been paid and evidence of payment stamped
or printed thereon.
Section 7 . Unstam ed ci arettes • duty of retailers. Any retail
dealer or other person engaged in the business of sel ing cigarettes
in this city who shall obtain and receive from any wholesale dealer
or jobber and have in his possession within this city any packages of
cigarettes upon which no stamps have been affixed or upon which the
printed markings of a meter machine do not appear, shall be deemed
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guilty of a misdemeanor, unless such retail dealer or person notifies
the city collector of his possession of the packages of cigarettes
and identifies the wholesale dealer or jobber who sold and delivered
the packages of cigarettes to him within 24 hours of receipt of same .
Section 8. Ci.t Collecto owers and duties . The city collector
or employees or agents duiy designated 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
ordinance. The city collector shall have the power to subpoena
and require the attendance of witnesses and the production of books,
papers and documents to secure the information pertinent to the per-
formance of his duties hereunder and the enforcement of this ordinance
and to examine them in relation thereto.
The city collector, or his duly authorized representative, or
any member of the police department of the City of Jefferson, are
hereby authorized to examine books, records, invoices, papers, stocks
of cigarettes in and upon any premises where the same are placed,
stored or sold, and the equipment of any such wholesale dealer or
jobber pertaining to the sale and delivery of cigarettes taxable under
this ordinance. To verify the accuracy of the occupation tax imposed
and assessed by this ordinance, each such person is hereby directed
and required to give to the city collector or his duly authorized
representative, the means, facilities and opportunity for such ex-
aminations as are herein provided for and required.
In addition to the powers herein granted to the city collector,
he is hereby authorized and empowered to prescribe, adopt, promulgate
and enforce such rules and regulations relating to:
1. The denomination and sale of stamps .
2. The method and means of using meter machines used in
printing on containers of cigarettes the evidence of
payment of the tax.
2. The delegations of his powers to a deputy, personal
representative or employee of his office.
4. Any other matter or thing pertaining to the
administration and enforcement of the provisions of
this ordinance.
Section 9. Refund of taxes when. Whenever any cigarettes, upon
which stamps have been placed or evi ence of payment marked by meter
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 unsaleable, 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.
If the city collector is satisfied that any wholesale dealer or jobber
is entitled to a refund, he shall issue to such wholesale dealer or
jobber sb mps 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 a claim for refund as he may deem expedient.
Section 10. Confiscation and sale of unstamped cigarettes.
Whenever the city collector, or any duly authorized representative,
or any member of the police department of the City of Jefferson,
shall discover any cigarettes subject to the tax provided by this
ordinance, and upon which the said occupation tax has not been paid
nor the stamps affixed as herein required nor evidence of payment
shown by the printed markings of a meter machine as herein required, the
city collector, or any duly authorized representative, or any member
of the police department of the City of Jefferson are hereby authorized
and empowered to seize and take possession of said cigarettes, together
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with any vending machine or other automatic mechanical device for
® selling and dispensing cigarettes 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 there-
after, by public notice at least five days before the place 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 (50) per cent thereof and the costs incurred
in such proceedings . The city collector shall pay the balance, if
any, to the person in whose possession the cigarettes were found;
provided however, that such seizure and sale shall be not deemed to
relieve any person from fine or imprisonment provided herein for
violations of any provisions of this ordinance.
Section 11. Penalties_. The following penalties are fixed and
imposed for the violations of this ordinance.
(a ) Any person violating any of the provisions of Sections
Two (2) , Three (3) , Four (4) , Six (6) , Seven (7 ) , Eight (8) , shall
be deemed guilty of a misdemeanor and shall upon first conviction
thereof be fined in a sum not less than ten ($10.00) dollars nor
more than one hundred ($100.00) dollars; upon second conviction by
a fine of not less than twenty-five ($25.00) dollars nor more than
one hundred ($100.00) dollars; upon any subsequent conviction thereof
by a fine of not less than one hundred ($100.00 ) dollars nor more
than one hundred ($100 .00) dollars, and in the event the person so
subsequently convicted shall be a licensed wholesale dealer, jobber
or retail dealer in cigarettes, his said license shall thereupon be
revoked and the same shall not be renewed for a period of one year
therefrom, and each day's violation thereof shall be deemed a separate
offense .
(b) ' Any person violating any of the provisions of Section Five
(5) relating to selling or offering for sale, or displaying for sale
at retail any cigarettes without having first affixed to the container
thereof stamp or stamps or printed markings of a meter machine shall
be fined not less than ten ($10.00) dollars nor more than one hundred
($100 .00) dollars upon conviction thereof; upon second conviction
thereof, in the sum of not less than twenty-five ($25.00) dollars
nor more than one hundred ($100.00) dollars, and upon any subsequent
conviction thereof in the sum of not less nor not more than one
hundred ($100 .00) dollars, and ; in case the person so subsequently
convicted shall be a licensed dealer, jobber or retail dealer, his
said license shall thereupon be revoked for a period of one year
therefrom and his said license shall not be renewed for said one
year period, and each day's violation thereof shall be deemed a
separate offense. Any person zriolating':the provisions of Section
six (6 ) relating to the false or fraudulent making, forging, altering
or counterfeiting of any stamp or marking of a meter machine, pre-
scribed by the provisions of this ordinance, or knowingly and will-
fully uttering, publishing, passing or tendering as true or false,
altered, forged or counterfeited stamp provided for and required by
this ordinance for the purpose and with the intent to evading the
occupation tax herein provided for, shall be guilty of a misdemeanor
and upon conviction thereof, shall be fined not less nor more than
one hundred ($100 .00) dollars, or shall be punished by imprisonment
in the city jail not to exceed ninety (90) days, or by both such
fine and imprisonment.
Section 12 . Re eal Clause. Ordinance Number 6007 of the City
of Jefferson, Missouri beinSections 629-641 of the Revised
Ordinances of the City of Jefferson, Missouri, 1956) be, and the
same is hereby repealed.
Section 13. This ordinance shall take effect and be in force
as of �yy 10, 19641 after its passage and appr val.
Passed: 11 Approve
Mayor
Attest: rv- `�
y Clerk