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BULLET St. Louis City Revised Code Chapter 8.10 Cigarette Occupation Tax

St. Louis City Revised Code (annotated) has been converted to electronic format by the staff of the St. Louis Public Library. This electronic version has been done for the interest and convenience of the user. These are unofficial versions and should be used as unofficial copies.

Official printed copies of St. Louis City Revised Code may be obtained from the Register's Office at the St. Louis City Hall.



Chapter 8.10
Cigarette Occupation Tax

Sections:

8.10.010 Definitions.
8.10.020 Enforcement.
8.10.030 Intent.
8.10.040 Stamps required.
8.10.050 Tax levy.
8.10.060 Payment--Discount.
8.10.070 Stamps are evidence of payment.
8.10.080 Counterfeit stamps.
8.10.090 Affixing stamps.
8.10.100 Packages without stamps on premises.
8.10.110 Denominations--Tax meter stamps.
8.10.120 Rules and regulations--Records.
8.10.130 Refunds.
8.10.140 Seizure of unstamped packages.
8.10.150 Oaths and subpoenas.
8.10.160 Penalty for violation.
8.10.170 Bond.
8.10.180 Dealers outside City.

City Counselor Ops.: 8430, 10077

8.10.010 Definitions.

When used in this chapter the following words shall have the meanings respectively ascribed to them:

A. "Cigarette" means a roll of tobacco or any substitute thereof wrapped in paper and used for smoking.

B. "Consumer" means a person who comes into possession of tobacco for the purpose of consuming it, giving it away or disposing of it in any way.

C. "Dealer" means any person dealing directly with the manufacturer of cigarettes in their purchase and in the business of selling cigarettes as a first seller.

D. "First seller" means and includes all persons who make the initial or first sale or distribution of cigarettes within the city.

E. "Package" means the individual package, box or other container from which sales of cigarettes are normally made or intended to be made.

F. "Person" means any individual, partnership, society, association, joint stock company, corporation, estate, receiver, trustee, assignee, referee or other person acting in a fiduciary or representative capacity, whether appointed by a court or otherwise, and any combination of individuals.

G. "Retailer" includes persons other than a dealer or wholesaler as defined 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 may be taken, or purchased, or otherwise acquired.

H. "Sale" means 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.

I. " Vending machine operator" includes all persons engaged in the distribution or sale of cigarettes by means of coin-operated vending machines.

J. "Wholesaler" includes persons whose principal business is that of a wholesale jobber and who is known to the trade as such, who sells cigarettes for only the purpose of resale or giving them away, or exposing the same where they may be taken or purchased or otherwise acquired by the retailer.
(Ord. 46432 2 (58), 1953: 1960 C. 151.010: 1948 C. Ch. 13 58.)

8.10.020 Enforcement.

The license collector may appoint employees to enforce the provision of this chapter whose appointment and salaries shall be designated by Chapter 4.28.
(Ord. 53566 2, 1965: prior Ord. 52780 1, 1964: Ord. 46503 1, 1953: Ord. 46432 2 (59), 1953: 1960 C. 151.020: 1948 C. Ch. 13 59.)

8.10.030 Intent.

The intention of this chapter is that this tax shall be paid and stamps affixed but once. The intent and meaning of this chapter is that an occupation tax shall be levied, based upon and pursuant to the method provided for by Section 92.040, Revised Statutes of Missouri, 1949, and pursuant to the powers therein granted, and the power contained in the city charter.
(Ord. 46432 2 (60), 1953: 1960 C. 151.030: 1948 C. Ch. 13 60.)

8.10.040 Stamps required.

This tax shall be paid and the stamps provided in this chapter shall be affixed by the dealer or wholesaler, as defined in Section 8.10.010, selling cigarettes or displaying or offering them for sale and no dealer shall display or offer for sale in the city any cigarettes without having first affixed the stamps.
(Ord. 46432 2 (61), 1953: 1960 C. 151.040: 1948 C. Ch. 13 61.)

City Counselor Ops.: 10162

8.10.050 Tax levy.

Every dealer or wholesaler engaged in the business of selling cigarettes or offering or displaying the same for sale within the city shall pay an occupation tax at the rate of three dollars and fifty cents per thousand for all cigarettes sold or offered or displayed for sale. This tax shall be paid and the stamps shall be affixed but once, and only affixed by the dealer selling cigarettes or displaying or offering them for sale, and no dealer or wholesaler shall display or offer for sale in the city any cigarettes without first having affixed the stamps hereinafter provided; provided further, however, that the dealer may sell cigarettes or display or offer them for sale without first affixing the stamps hereinafter provided, to those wholesalers who are doing business within the city and who do business outside the city wherein the selling, displaying or offering for sale of cigarettes outside the city would not require the affixing of stamps, as hereinafter provided further, however, those wholesalers shall be subject to the same regulations of this chapter as the dealers or wholesalers selling, displaying, or offering for sale cigarettes within the city; it being the intent and purpose of this section to require all first sellers, dealers, or wholesalers, to affix the stamps provided for, before selling cigarettes or displaying or offering them for sale, but where wholesalers resell cigarettes outside the city such wholesalers shall be allowed to purchase, and the dealer allowed to sell within the city, cigarettes without having first affixed the stamps as provided, the intention of this ordinance being that the tax shall be paid and the stamps affixed but once. The intent and meaning of this chapter is that the same shall levy an occupation tax based upon and pursuant to the methods provided for by Section 92.040, Revised Statutes of Missouri, 1959, and pursuant to the powers therein granted and the powers contained in the city charter. The tax shall be paid and the stamps provided for shall be affixed by the dealer or wholesaler before the same shall be displayed or offered for sale in the city.
(Ord. 57011 2, 1975: prior Ord. 55924 2, 1971: Ord. 52070 1, 1963: Ord. 52022 1, 1963: Ord. 48890 1, 1958: Ord. 46432 2 (62), 1953: Ord. 44797 1, 1949: 1960 C. 151.050: 1948 C. Ch. 13 62.)

V.A.M.S.:

92.040 Taxation and licensing of merchants and manufacturers by certain cities

Cases:

Ordinance imposing a tax on cigarettes sold, offered or displayed for sale at retail, levies on occupation tax, and is within the power of the city of St. Louis. Ploch v. City of St. Louis, 138 S.W. 2d 1020 (1940).

City Counselor Ops.: 10432

McQuillin:

26.136 Licensing and taxation of tobacco and cigarette businesses

8.10.060 Payment--Discount.

The tax provided for in Section 8.10.050 shall be paid by purchase from the license collector of stamps of such design and denomination, as may be prescribed by the comptroller, and in the sale of such stamps the license collector shall allow a discount of five percent of the face value thereof.
(Ord. 48889 1, 1958: prior Ord. 46432 2 (63), 1953: 1960 C. 151.060: 1948 C. Ch. 13 63.)

8.10.070 Stamps are evidence of payment.

It shall be the duty of every dealer or wholesaler, as defined by Section 8.10.010, selling, offering or displaying for sale any package of cigarettes to have affixed to the package of cigarettes sold, offered or displayed for sale, a stamp purchased from and furnished by the license collector. These stamps so affixed shall evidence the payment of the tax imposed by this chapter.
(Ord. 46432 2 (64), 1953: 1960 C. 151.070: 1948 C. Ch. 13 64.)

8.10.080 Counterfeit stamps.

No person shall sell, offer or display for sale, cigarettes without having first had affixed to the package thereof the stamp required to be affixed thereto under the provisions of this chapter. No person shall falsely and fraudulently make, forge, alter or counterfeit any stamp prescribed by the comptroller under the provisions of this chapter or cause or procure to be falsely or fraudulently made, forged, altered or counterfeited, any stamp, or knowingly and wilfully utter, publish, pass or tender as true any false, altered, forged or counterfeited stamp or any plate or other device for fraudulently making, forging, altering or counterfeiting any stamp.
(Ord. 46432 2 (65), 1953: 1960 C. 151.080: 1948 C. Ch. 13 65.)

8.10.090 Affixing stamps.

Each dealer or wholesaler as defined by Section 8.10.010, shall have affixed within the time prescribed in this chapter to each package of cigarettes, stamps furnished by and purchased from the license collector, evidencing the payment of the occupation tax imposed by this chapter. He shall, in any event, open each box, carton or other container and immediately have affixed the stamps to each package therein within the time as the license collector may fix by regulation after the receipt and prior to the sale of the cigarettes unless the cigarettes are being held for sale outside the city.
(Ord. 46432 2 (66), 1953: 1960 C. 151.090: 1948 C. Ch. 13 66.)

8.10.100 Packages without stamps on premises.

Whenever any cigarettes are found in the place of business of the dealer or wholesaler, as defined by Section 8.10.010, without the stamps affixed, or not marked as having been received within the time fixed by regulation of the license collector and not being held for sale outside of the city, the prima facie presumption shall arise that the cigarettes are kept therein in violation of the provisions of this chapter.
(Ord. 46432 2 (67), 1953: 1960 C. 151.100: 1948 C. Ch. 13 67.)

8.10.110 Denominations--Tax meter stamps.

Stamps shall be affixed to each package of cigarettes of an aggregate denomination not less than the amount of the occupation tax upon the dealer or wholesaler, based upon the contents therein and shall be affixed in such manner as to be visible to the purchaser. The affixing of stamps as provided for in this chapter may also include the affixing of tax meter stamps upon packages of cigarettes. The license collector shall adopt rules and regulations relating to the imprinting of the tax meter stamps as will result in payment of the proper tax as herein imposed.
(Ord. 46432 2 (68), 1953: 1960 C. 151.110: 1948 C. Ch. 13 68.)

8.10.120 Rules and regulations--Records.

For the purpose of enabling the license collector properly to enforce the terms of this chapter, the following provisions are enacted:

A. Each dealer in the city and those wholesalers and retailers as defined in Section 8.10.010 shall procure and retain invoices showing the amount and value of the shipment of cigarettes received by him, 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 inspection of the license collector.

B. The license collector 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 license collector a copy of the freight bill within ten days after the delivery in the city of the shipment.

C. All dealers, wholesalers and retailers as defined in Section 8.10.010 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 license collector.

D. The license collector 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 taxable under this chapter.

E. To verify the accuracy of the occupation tax imposed and assessed by this chapter, each person, as defined by Section 8.10.010, is directed and required to give to the license collector, or his duly authorized representatives, the means, facilities and opportunity for such examinations as are herein provided for and required.

F. In addition to the powers herein granted to the license collector, he is authorized and empowered to prescribe, adopt, promulgate and enforce rules and regulations relating to: (1) the method and means to be used in the affixing of stamps, if any; (2) the denomination and sale of stamps; (3) the delegation of his powers to a deputy or other employee of his office; (4) any other matter or thing pertaining to the administration and enforcement of the provisions of this chapter.
(Ord. 46432 2 (69), 1953: 1960 C. 151.120: 1948 C. Ch. 13 69.)

8.10.130 Refunds.

Whenever any cigarettes, upon which stamps have been placed, 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 dealer or wholesaler shall be entitled to a refund of the actual amount of tax paid with respect to such cigarettes. If the license collector is satisfied that any dealer or wholesaler is entitled to a refund, he shall issue to the dealer or wholesaler stamps of sufficient value to cover the refund. The license collector is authorized to adopt, prescribe and promulgate rules and regulations with regard to the presentation and proof of claim for refunds as he may deem advisable.
(Ord. 46432 2 (70), 1953: 1960 C. 151.130: 1948 C. Ch. 13 70.)

8.10.140 Seizure of unstamped packages.

Whenever the license collector or any of his duly authorized representatives shall discover any cigarettes subject to tax provided by this chapter and upon which the occupation tax has not been paid or the stamps not affixed as herein required, the license collector, or such representatives, shall forthwith seize and take possession of such cigarettes together with any vending machine or receptacle in which they are held for sale and they shall thereupon be deemed to be forfeited to the city. The license collector may, within a reasonable time thereafter, by a public notice at least five days before the day of sale, sell the forfeited cigarettes, forfeited vending machines and receptacles at a place designated by him and from the proceeds of the sale shall collect the tax due thereon together with a penalty of fifty percent thereof and the costs incurred in such proceedings. The comptroller shall pay the balance, if any, to the person in whose possession the forfeited cigarettes, forfeited vending machines and receptacles 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.
(Ord. 46432 2 (71), 1953: 1960 C. 151.140: 1948 C. Ch. 13 71.)

8.10.150 Oaths and subpoenas.

The license collector 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. The license collector 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 performance of his duties and of the enforcement of this chapter and to examine them in relation thereto.
(Ord. 46432 2 (72), 1953: 1960 C. 151.150: 1948 C. Ch. 13 72.)

8.10.160 Penalty for violation.

Any person violating this chapter by selling or displaying for sale any package of cigarettes not bearing a stamp or a meter imprint stamp, or any person violating this chapter by selling from a vending machine any cigarettes not bearing a stamp or meter imprint stamp, shall be deemed guilty of a misdemeanor and shall be punished by a fine of not more than five hundred dollars or imprisoned in the workhouse for not more than one year or be punished by both such fine and imprisonment. The sale of each package of unstamped or improperly stamped cigarettes shall be deemed a separate offense.
(Ord. 46432 2 (73), 1953: 1960 C. 151.160: 1948 C. Ch. 13 73.)

8.10.170 Bond.

Every dealer, wholesaler or cigarette vending machine operator offering or displaying for sale any cigarettes within the City where a stamp is required to be affixed under the provisions of this chapter shall deposit with the License Collector the sum of one thousand dollars in cash or a bond in the penal sum of one thousand dollars with good and sufficient sureties approved by the License Collector, the condition of which shall be that in the event the dealer, wholesaler or cigarette machine operator is found guilty of a violation of any provision of this chapter, the cash deposit or the bond shall be and become immediately forfeited. Upon conviction of any person for a violation of any provision of this chapter, the License Collector is empowered and directed immediately to cancel the merchant's license of the person and the person shall not thereafter be eligible to secure a new merchant's license for a period of three years after conviction. The penalties herein provided are to be deemed cumulative and shall be imposed in addition to those imposed by Section 8.10.160.
(Ord. 46432 2 (73A (part)), 1953: 1960 C. 151.170: 1948 C. Ch. 13 73A (part).)

8.10.180 Dealers outside City.

Any dealer whose place of business is outside the corporate limits of the City shall be bound by all of the provisions of this chapter.
(Ord. 46432 2 (73A (part)), 1953: 1960 C. 151.180: 1948 C. Ch. 13 73A (part).)


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