Source: https://www.ecode360.com/31006192
Timestamp: 2020-05-25 02:45:49
Document Index: 47301591

Matched Legal Cases: ['§ 615', '§ 615', '§ 1', '§ 2', '§ 3', '§ 4', '§ 5', '§ 6', '§ 7', '§ 8', '§ 9', '§ 10', '§ 11']

Town of Carrollton, MO Sale of Cigarettes
§ 615.100 Violations And Penalties.
§ 615.110 Dealers Outside Town.
Section 615.100 Violations And Penalties.
Section 615.110 Dealers Outside Town.
[Ord. No. 1017 § 1, 11-18-1996]
Includes all persons who make the initial or first sale or distribution of cigarettes within the Town.
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.
[Ord. No. 1017 § 2, 11-18-1996]
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 Town shall procure a license therefore for each place of business that he/she desires to have for sale or distribution of cigarettes and at the time such license is issued shall pay to the Financial Assistant the sum of ten dollars ($10.00) for each such place of business.
[Ord. No. 1017 § 3, 11-18-1996]
[Ord. No. 1017 § 4, 11-18-1996; Ord. No. 1017A § II, 12-16-1996]
Every dealer or wholesaler engaged in the business of selling cigarettes or offering or displaying the same for sale within the Town shall pay an occupation tax at the rate of fifty dollars ($50.00) per one thousand (1,000) for all multiple cigarette packs sold or given or offered or displayed for sale. This tax shall be paid but once a month, as provided for in Section 615.060, and only by the dealer selling or delivering such cigarettes or displaying or offering them for sale.
[Ord. No. 1017 § 5, 11-18-1996]
The tax provided for in Section 615.040 shall be paid to the Financial Assistant.
[Ord. No. 1017 § 6, 11-18-1996]
[Ord. No. 1017 § 7, 11-18-1996]
For the purpose of enabling the Financial Assistant to enforce the terms of this Chapter, the following provisions are enacted:
Each dealer in the Town and those wholesalers and retailers, as defined in Section 615.010, shall procure and retain invoices showing the amount and value of the shipment of cigarettes received by him/her, the date thereof, and the name of the shipper, and shall retain this invoice for a period of three (3) years subject to the use and inspection of the Financial Assistant.
All dealers, wholesalers and retailers, as defined in Section 615.010, within the Town of Carrollton shall maintain and keep for a period of three (3) years such other records of cigarettes received, sold or delivered within the Town as may be required by the Town Council.
The Financial Assistant, or his/her 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.
To verify the accuracy of the occupation tax imposed and assessed by this Chapter, each person, as defined in Section 615.010, is directed and required to give to the Financial Assistant, or his/her duly authorized representatives, the means, facilities and opportunity for such examinations as are herein provided for and required.
In addition to the powers herein granted to the Financial Assistant, he/she is authorized and empowered to prescribe, adopt, promulgate and enforce rules and regulations relating to the delegation of his/her powers to a deputy or other employee of his/her office and any other matter or thing pertaining to the administration and enforcement of the provisions of this Chapter.
[Ord. No. 1017 § 8, 11-18-1996]
The Financial Assistant is authorized to adopt, prescribe and promulgate rules and regulations including a monthly cigarette tax reporting form with regard to the presentation and proof of claim for refunds and credits as he/she may deem advisable.
[Ord. No. 1017 § 9, 11-18-1996]
The Financial Assistant or his/her employees or agents duly designated and authorized by him/her 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 Financial Assistant shall have the 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 Chapter and to examine them in relation thereto.
[Ord. No. 1017 § 10, 11-18-1996]
Any person violating this Chapter by failing to file the report and make the payment provided for in Section 615.060 hereof shall be punished by a fine of not more than five hundred dollars ($500.00) or imprisoned for not more than 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.
[Ord. No. 1017 § 11, 11-18-1996]
Any dealer whose place of business is outside the corporate limits of the Town shall be bound by all of the provisions of this Chapter.