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Aft rierawith are hereby repealed.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
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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,
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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.
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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
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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.