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HomeMy Public PortalAboutORD04754 35974 Section 1. Hereafter the ity of Jefferson Missouri, shall. have 20 regulrr firemen, whi�'h firemen shall tae appointed and confirmed as is now provided by city ordinance of the City of Jefferson, Missouri. Section 2. This ordinance shell become effective immediately upon its passage and approval, and the Fire chief of the ity of Jefferson, Missouri, shall as soon as possible name 29dditional fireman to be approved arid confirmed in the same czaanner as now provided by vity ordinance of the city of Jefferr% Missouri. Section 3. All ordinances or parts f ordinances in conflict Aft rierawith are hereby repealed. Section 4. This ordinance shalltake effect and be in force from and after its passage and approval. Passed Jan 9_,. 1946 Approved Jan 101, 1946 Jessp_ltT.. "wens Jesse td. Owens President of the Co.-ncil Mayor Attest: H, W" Ell City Clerk x#4754 AN ORDII-IANCE RELATING TO PERMITS AND OCCUPATION LICENSES FOR RETAIL SALE OF CIGARETTES, AND PROVIDING THE MIETHOD OF PAYMENT THEREOF, AND PROVIDING 10ANS AND METHODS FOR THE ADMINISTRATION AND ENFOR+EEEENT THEREOF, AND PENALTIES A'''D PROVIDING FOR THE AFFIXING OF STAMPS BY WHOLESALERS, JOBBERS AND VENDING MACHINE OP RATORS, AFD PROVIDING FOR THE USE OF METER MACHINES, MONTt?LY REPORTS OF WHOL>;SALERS AND RE* TAILERS, AND REPEALING ALL ORDINANCES IN CONFLICT HEREWITH. BE IT GRI)AINED BY THE COUNCIL OF THE CITY OF JEFFERSON, 111"ISSOURI: Section 1. . When used in this ordinance the following words will have the meanings herein indicated; 1. "Cigarette." Any roll for smoking made wholly or in part of tobacco irrespective of size or shape and whether or not such tobacco is flavored, adulterated or mixed wkith any other ingredient, the wrapper or cover of which is made of papar or any other substance of material except tobacco. 2. "Person." Any individual, partnetship, society, association, joint stock company, corporation, estate, receiver, trustee, assignee, referee or any other person acting in the fiduciary or representative capacity, whether appointed by a court or otherwise, and any com- bination of individuals. 3U "Wholesaler Dealer." Any person who shall sell, distribute, deliver, convey or give away cigarettes to retail delaers of other persons, in Jefferson City, for the purpose of resale only. 4. "Retail Dealer" . Any person other than a wholesaler de- aler, jobber or manufacturer engaged in the business of selling cigatrettes, by personal handling pr through a vending machine, to the ultimate consumer c.r agent. 5. "Vending Machine" . A vending machine is a mechanical device used for the sale and dispensing of cigarettes and auto- metically operated by the ;aurchaser through the deposit of coins, slug,s, or tokens. ' 6. "Package." A auenity of cigarettes wrapped and sealed in raper, tinfoil or otherwise by the manufacturer of cigarettes prior to being placed in cartons rnd shipment from the manufacturer. 7. "Sale" . any transfer of title or possession or both, t.; 360' exchange or barter, conditional or otherwise, in any manner or by any means whatsoever for a ck:risideration or any tiCpeement therefor . 8. "Occupation License Tax." Occupation license tax is the tax iraposed by the City under this ordinance upon the business add for the privilege of selling cigarettes at retail in the City. 9. "Stamp." A stamp sh6lli&pt- only include a small piece of ppper with such printing thereon as may be prescribed by the Collector of the City of Jefferson which, when afficed to a package of cig-, arett'es and cancelled shell evidence payment of the occupation tax thereon but it shall also include the impression or printing of a meter maci,ine when used in lieu of a stamp. Section 2. 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 license therefor for each place of business that lie desires to have for the sale od distribution of cigarettes snd at the ti e such license is issued, shall pay to the City Collector the sum of $1.00 for each place of business. In addition to the registration fee, every retailer shall. pay am occupation 1 tense taxx .at the rate of $1.00 per thousand for each and all cigarettes sold, offered, delivered or displayed for sale. Section 3. The tax provided by Section 2 of this ordinance shall be paid by purchase from the city Collector of stamps of such design and denomination as may be presciibed by the City ollecbbr In the dale of said stamps the ity Collector shall allow a discount oft ten per cent (10%) 'of the denominational or face value thereof to cover cost of labor used in ^ffixing stamps; provided, however, where printing by a meter madtine is used in lieu of stamps there shall be allowed a further discount equal to the cost. ibf the City of stamps that would otherwise be required. It shall be the duty, of every wholesaler, or jobber, before delivering .to any retailer or other person cigarettes for sale at retail in the city, to affix to each package of cigarettes a stamp purch6teddfwom and furnished by the City Collector whieh stamp so affixed shall evidence the payment of the taximposed by this ordinance; such stamp shall be cancelled as soon as it shall be affixed -to -the container cc•ntaining::such cigarettes. Pefore printing evidence of payment of the tax on any packkge of cigarettes, there shall be paid to the ity Collector a tax rate of $1.00 ner thousand for each and all cigarettes to be so, marked less the cost of stamps that would be recuired as herein so privided. Section 4. 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, forge, alter or counterfeitany stamp or stamps or the printed markings of a meter machine as shall be prescribed by the City Uollecotr of procure or cause to be falsely or fra udulemtly made, forged, altered or counterfeited any such stamp or stamps or the printed markings of a meter machine, or knowingly and wilfully utter, publish, pass or tender as true any false, altered, forged, or counterfeited stamp or stamps or printed markings of a meter macrihe or machines. Section 5. Every person whi in the capacity of owner, leasee, 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, sha 1 obtain from the vity Colleator a license, and said license in whatever form prescribed by the City Collector shall be affixed on 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 which the tax has not been paid Pnd 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 cogarettes, in whole or in part or mutilate same, before the tax thereon has been paid and evidence of payment stamped or printed thereon. 361 Section 6. rveny application for a cigarette license shall be made upon a form prescribed, prepared and furnished by the city Collector and shall set forth such information as he shall require. Upon approval of the application, the �'ity Collector shall grant and issue to the applicant a cigarette license as herein provided. Cigarette licenses shall not ve assignable and shall be valid only fot b)ae person in 'whese names issued, and for the transaction of business in the places designated therein, and shall at all times be conspicuously displayed at the places for which issued. All licenses shall sxpire one year after same are datedm unless sooner suspended, surrendered or revoked for cause by the City Collector) provided, however, that while under this ordinance the primary physical labor of affixing stamps to packages of cigarettes is placed on wholesalers or Jobbers, any retailer may apply to the City Collector for stamps to be affixed to his own stock Of cigarettes to be offered for sale. Whenever any license issued under the provisions of ' this section is defaced or lost, the "''ity Collector shall issue a dupli- cate license for the defaced, destroyed or lost license upon the payment of a fee of fifty cents ($0. 50) . The City Collector shall suspend or, after hearing, revoke a cigarette license whenever he finds that the holder thereof has failed to comply with any of the providibons of this ordinance or any rules or regillations of the city �'ollector presecribed or pro- mulgated under this ordinance. Upon suspending or revoking any cigarette license, the ity Collecotr shall request the holder thereof to surrender to him immediately, all license cards or tokens, or duplicates thereof, and the holder shall surrender promptly all such license cards or tokens to the City Collector as reouested, together with all stamps, if any, in his possession which he has riot affixed to packages of cigarettes, and the `'ity Collector is hereby authorized to refund all moneys paid for such stardps. - Whenever the City Collector suspends a cigarette license, he shall notify the holder immediately and afford him a hearing if desired, if the hear- ing had not already been afforded. After such hearing, tNe City Collector shall either rescind his order of suspension or, good cause appearing therefor, shall continue the suspension or revoke the license. Section 7. 4henever a retail dealer or other person engaged in the business of selling cigarettes shall obtain or receive and_ have in his possession for resale at retail in the �;ity,obadkdgessof, cigarettes upon which no stamps have been affixed or the printed markings of a meter machine evidencing payment of the cigarette tax imposed by- this ordinance, he shall either immediately return same to the vender or vendors, or, within twenty-four (24) hours after the receipt of same, affix stamps evidencing the payment of the tax. Whenever any cigarettes are found in the place of business of such retail dealer or other person without the stamps affixed and cancelled in the manner prescribed by the pity Collector or the printed markings of a meter machinem and not marked as having been received within the preceeding twenty-four (24) . hours, the presump- tion shall be that the cigarettes are being kept in violation of the provisions of this section. Stamps or the printed markings cf a meter machine shall be affixed to each package of cigarettes of an aggregate denomination not less than the amount of the occupation tax, based upon the con- tents -therein and shall be affixed in such manner as to be visible to the purchaser. Section 8, ror the :-urpose of enabling the city Collector to properly enforce the terms of this ordinance as to such wholesale dealers, Jobbers and retail dealers, upon each delivery of cigarettes by a wholesaler dealer or jobber to any retail dealer, each wholesale dealer or jobber shall make multiple invoices showing the date of delivery, the amount and value of each shipment of cigarettes de- livered and the name and address of the retail dealer to whom del- ivery is made, and upon the first of each month shall forward to r-. MEW- 362 the City Collector one of the said multiple invoices. On or before the tetnth of each month each retailer or other person engaged in selling cigarettes at retail in the city shall furnish to the City Collector a signed statement showing the numl;er of cigarettes received by hirtiCor resale at retail during the preceding month and the names and addresses of all persons, respectively, from who, he received same. The "ity Collector by regulation may provide that whenever cigarettes are shipped into the city, the railroad company, express company, trucking companto or other public carrier transporting any shipment thereof shall file with the city Collector a copy of the freight bill within ten (10) days after the delivery in the city of each shipment. All wholesalerx dealers, jobbers .and retail dealers within the city shall maintain and teep for a period of two years such records of cigarettes received, sold or delivered within the city as may be required by the City Collector. The City Collector, or his duly authorized representatives, or any member of the Police Department of the City of Jefferson,are hereby authorized to examine books, records, invoices, papers, stock ofcigarettes in and upon any premises where the same are places, stored or sold, and equipment of any such wholesale dealer or jobber pertaining to the slae and delivery of cigarettes taxa,,4le under thiEs ordinance. To verify the accuracy of the occupation is imposed and assessed by this ordinance, each such person is hereby directtdi and required to give to the City Collector, or his duly authorized representatives, the means, facilities and opportunity for such examination are herein provided for and required. In addition to _the power herein pranted to the city Collector he is hereby authorized and empowered to prescribe, adopt, promul- gate and engorce rules and regulations relating to; 1. the method and means to be used in the cancellation of stamps, if any; 2. The denomination and sile of stamps. 3. The method and means of using meter machines used in print- ing on containers of cigarettes evei.dence of thepayment of tax; 4. The delegation of his powers to a deputy or employee of em- ployees of his .office. 5. Any other matter or thing pertaining to the administration and enforee"meat of the provisions of this ordinance. 6ection 9. Whenever any cigarettes, upon which stamps have been placed or evidence of payment marked by meter machine by a whole- sale dealer,, jobber or retailnx 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 are unsalable, or have been destroyed, such wholesale dealer, jobber or retail dealer shall be entitled to a refund. of the actual amant of tax paid by him or such cigarettes. If the ity collector is satisfied that any wholesale dealer, jobber or retail dealer is entitled to a refund, he shall issue to such wholesale dealer, jobber or retail dealer stamps of suffi- ci nt value to cover the refund. The City Collector is hereby authori- zed to adopt, prescribe and promulgate such rules and regulations with regard to the presentation and proof of clhim for refuhd as he may deem expedient. Section 10. Whenever the �'ity Collector or any of his du)r authorised representatives or any member of the Police Department of the ity of Jefferson shall discover any cigarettes, subject to tke tax provided by this ordinance, and upon which said occupation tax has not been paid or the stamp$ affixed as herein required or eveidence of payment shown by the Pri.rntdd:markings of a meter machine as herein required, the "ity Collector, or such representative of representatives or any member of the Police Department of the City of Jefferson are hereby authorized and empowered forthwith to seize ,2nd take of such cigarettes, together with an of Y vending machine o`g- other 360 automatic mechanical device for selling And dispensing cigarettes or receptacle in which they are held for sale, andythe same shall thereupon be deemed to be forfeited to the pity. he '-ity Collector may, within a reasonable time thereafter, by public notice at least five days before the day of sale, sell such forfeited cigarettes at a place designated by him, anf from the proceeds of such sale shall collect the tax due thereo:,, together %,ith a penalty of fifty per centum thereof and the costs incurred in such proceedings. he ity 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 not be deemed to rel6eve any person from fine or imprisonment provided herein foe violation of any provision of AM this ordinance. Section 11. Ihe vity collector or his employees or agents duly designated by him s @all have power to administer oaths and take affidavits' in relation to any matter or proceedings in the exercise of their powers a::d duties under this ordinance. The City Collector shall have power to subpoena and require the attendance of witnesses and the production of btoks, papers and documents to se- cure information pertinent to the performance of,. i:hs duties hereunder and the enforcement of this ordinance anf to examine them in re- tation thereto. Section 12. The following penalties are hereby fixed and im- posed for the violation of this ordinance; Any person violating any of the provisions of section 2, 1 5, 6, ,7 and 8 shall be deemed guilty of a miOdeme=93 and upon first conviction thereof be fined in the sum o not' 1 ss than ten doll rs ($10.00) and not more than one hundred (100.00 , and upon second con- viction thereof, in the sum of not less than twe�8y�� r dollars ($25.00) and not more than one hundred ($100.00) , a iu�pon any subsei4 quent conviction therR60?861 be fined in the sum of not less t:ha one hundred dollars ( andriot more than one ,hundred(d6lf:arb� ($100.00) . and in case the person so subsequently convicted shall be a licensed wholwsale 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. j�ny person violating the provisions of Section 4 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 dollars (47.0.00) and not i1ore than one hundred dollars ($100.00) , and upon second conviction thereof; in the sum of riot less than tqenty-f ve dollars ($25.00) and not &eve that one hundred dollars ($100.00) , and upon any subsequent conviction thereof shall be fined in the sum of not less than one hundred dollars ($100.00) , and not more than one hundred dollars (.$100.00) , and in case the Person so subsequently convicted shall be a licensed whole- sale dealer, jobber of retail dealer, 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, and any person violating the provision of Section 4, relating to the false or fradulent making, forginf, altering or counterfeiting of any stamp or marking of a meter machine prescribed by the provisions of this ordinance, or knowingly and wilfully uttering, publishing, passing or tentering as true any false, altered, forged or counterfeited stamp provided for and required by this ordinance for the purpose end with the intent of evading the occupationg tax herein provided for, shall be guilty of a misdemeanor and upon con- viction thereof, shall be fined not less than one hundred dollars ($100.00) nor more than one hundred dollars ($100.00) , or shall be punished by imprisonment in the city jail not of exceed ninety (90) A= days. Section 13. All ordinances or parts of ordinances in conflict with this ordinance are hereby repealed. Section 14. this ordinance shall take effect and be in force from and after its passage and approval.