Loading...
HomeMy WebLinkAboutO-1175ORDINANCE NO. 1175 CIGARETTE TAX ORDINANCE Repealing Ordinance No. 652 7/28/80 & 750 11/12/84 ARTICLE II TOBACCO PRODUCTS Section 8-30. Definitions. Unless the context clearly indicates a different meaning, the following words and phrases, wherever used in this article, shall have the meanings respectively ascribed to them in this section: Generally: Any words or phrases used in this article and not herein defined which are defined in Code of Ala. 1975, § 40-25-2, shall have the meanings ascribed to them by such section of the Code of Alabama. Cigarettes: means a roll of finely cut tobacco or any substitutes therefor enclosed in paper prepared for smoking by individuals. Dealer: means any wholesale or retail dealer as defined in this section. Package: means individual containers from which or in which retail sales of cigarettes are normally made or intended to be made. Retail dealer: means any person, other than a wholesale dealer, who sells or delivers cigarettes within the city or its police jurisdiction, and any person operating under a retail dealer's license. Retail price: means the retail selling price of the cigarettes before adding the amount of the tax assessed herein or any tobacco tax assessed by the state. Sold and sale: mean 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, including rewards, prizes or premiums of cigarettes given as a result of operations on punch boards, shooting galleries or other activities. Stamps: means the stamp or stamps by the use of which the taxes levied under this article are paid. Store and stored: mean the storage or warehousing of cigarettes in any manner, or the withdrawal or use of the same for any purpose, other than for resale or reshipment outside the city or its police jurisdiction. Tobacco products: Includes cigarettes and smoking tobacco, and any substitute therefore, such as non-smoking tobacco and rolling paper. Wholesale dealer: means a person who sells or delivers within the city or its police jurisdiction, at wholesale only, cigarettes to retail dealers for the purpose of resale only. Section 8-31. Tax Levied -- In City. In addition to all other taxes now imposed by law, every person who sells, stores or delivers cigarettes shall pay a license tax to the city, and a license tax is hereby fixed and levied, for the sale, storage or delivery of cigarettes in the corporate limits of the city, which license tax shall be in an amount equal to ten cents ($0.10) for each package of cigarettes so sold, stored or delivered. Ordinance NO. 1175 Cigarette Tax Ordinance Page —2- Section 8-32. Tax Levied -- In Police Jurisdiction. In addition to all other taxes now imposed by law, every person who sells, stores or delivers cigarettes in the police jurisdiction of the city shall pay a license tax to the city, and a license tax is hereby fixed and levied, for the sale, storage or delivery of cigarettes in the police jurisdiction of the city, which license tax shall be %2 of the rate or amount imposed in section 8-31, an amount equal to five cents ($0.05) for each package of cigarettes so sold, stored or delivered. Section 8-33. Late Payment Penalty. A penalty is hereby provided for on all late payment of taxes due on sales of cigarettes under this article, said penalty to be ten (10) per cent of total tax due, said penalty to be added after the tenth day of each month. Section 8-34. Records to be kept; Report of untaxed purchases required; authority of City Clerk a. Each wholesale dealer, jobber or distributor shall at the time of selling or delivering any tobacco products enumerated herein into the city or its police jurisdiction, make a true duplicate invoice of the same which shall show, full and complete, details of the sale or delivery of such tobacco products and shall retain the same subject to the use and inspection of the city clerk or the clerk's duly authorized deputy for the period of three (3) years. Wholesale and retail dealers shall also keep a record of the purchase, sale, exchange and receipt of all the aforesaid tobacco products and hold all books, records, cancelled checks, and all other memoranda pertaining to such purchase, sale, exchange and receipt for the period mentioned herein, subject to the inspection of the city clerk or the clerk's duly authorized deputy, who shall have the power and authority to enter upon the premises of any dealer and to examine such books, records and memoranda at all reasonable time. b. Any person who knowingly purchases or receives in any manner whatsoever, any of the tobacco products enumerated herein on which the tax has not been paid as required by this article shall within three (3) days after receipt of such articles of tobacco, report the receipt and purchase of said tobacco products to the city clerk, giving the date of purchase or receipt, the name and address of the person from who purchased or received and a list describing the articles of tobacco purchases or received. Such report must be made by registered or certified mail or in person. c. It shall be unlawful for any person to interfere with or obstruct the city clerk or such deputy in the exercise of the power and authority conferred by this article. Section 8-35. Statement of sales and tax; inspection of books (a) In lieu of tax stamps on cigarettes, each wholesaler, distributor and jobber shall file with the city clerk a statement within ten (10) days after the end of each month showing all sales and the tax to be paid to the city. (b) The city shall have the right to inspect the books of all wholesalers, jobbers, distributors and retailers at any reasonable hour of the business day upon due and reasonable notice thereof to such distributor, wholesaler, jobber or retailer as regards the payment of tax on each package of cigarettes sold as hereinabove set out. Ordinance NO. 1175 Cigarette Tax Ordinance Page —3- Section 8-36. Illegal Acts. Among others, the following acts and omissions shall be unlawful: (1) It shall be unlawful for any person who is required by this article to affix stamps to cigarettes to fail to affix such stamps or to cancel such stamps in the manner or within the time required by this article. (2) It shall be unlawful for any person to sell, offer for sale, store or deliver within the city or its police jurisdiction any cigarettes where stamps have not been affixed and canceled as provided in this article. (3) It shall be unlawful for any person to have in his possession or under his control any cigarettes where stamps have not been affixed in the manner required by this article for more than six (6) hours after receipt of such cigarettes on the premises of such person. The possession of each package of cigarettes not having proper stamps affixed as required by this article shall be deemed a separate offense. (4) It shall be unlawful for any person to manufacture, buy, sell, offer for sale or possess, or attempt so to do, any reproduction or counterfeit of the stamps provided for in this article or to possess tools, implements, instruments or materials of any kind necessary or appropriate to reproduce or counterfeit such stamps, or to alter or cause to be altered any stamps herein provided for. (5) It shall be unlawful for any person to remove from a package or otherwise prepare any stamp with intent to use or cause the same to be used, after it has already been used, or to buy, sell, offer for sale or give away any washed, removed, altered or restored stamp to any person, or to have in possession any such washed or removed or restored or altered stamp, or, for the purpose of indicating payment of any tax under this article, to reuse any stamp which has theretofore been used for the payment of any tax provided in this article or to sell any stamp provided for herein except as to sales made by the city clerk. (6) It shall be unlawful for any person to reuse or refill with cigarettes any package from which cigarettes have been removed and with respect to which the tax has theretofore been paid. (7) It shall be unlawful for any person, who is in this article required to keep records, to fail or omit to keep the same in the manner herein provided, or to refuse to permit the city clerk or his duly authorized deputy to inspect the same at any reasonable hour, or to interfere with or obstruct the city clerk or his duly authorized deputy in the making of any such inspection. It shall be unlawful for any person who is in this article required to file statements with the city clerk to fail or omit to make or file any statement herein provided within the time herein specified, or to make any false statement therein, and such offense shall be a continuing offense against the city and each day during which such person shall sell; store or deliver cigarettes in the city or its police jurisdiction during such default shall constitute a separate offense. Ordinance NO. 1175 Cigarette Tax Ordinance Page —4- Section 8-37. Application of Provisions (a) This article shall not be construed to tax interstate commerce or any business of the United States government or any branch or agency thereof. (b) This article shall not be construed to apply to cigarettes stored for the purpose of resale or reshipment outside the city and its police jurisdiction and which are actually so resold or reshipped. (c) This article shall not be construed to repeal any of the provisions of the general license provisions of the city, but shall be held to be cumulative. (d) Whenever the requisite amount of stamps has been affixed to the cigarettes or the package containing the same as required in this article, this article shall not be construed to require additional stamps to be affixed thereto in case of subsequent sales, deliveries or storage; provided, that where such cigarettes have been properly stamped for sale, delivery or storage within the police jurisdiction, then before the same can be sold, delivered or stored in the corporate limits of the city there must be properly affixed to such cigarettes and properly canceled an equal amount of stamps to those already affixed. Section 8-38. Application of proceeds for tax The proceeds from the tax levied by this article when collected shall be and are hereby appropriated to and shall be used for the acquisition of lands, buildings, and equipment and facilities for recreational and park purposes and for maintenance, development and operation of recreational facilities and public parks, for the city and its people. Section 8-39. Severability In the event that any provision or application of this Ordinance shall be held to be invalid, it is the legislative intent that the other provisions and applications hereof shall not thereby be affected. Section 8-40. Effective Date This Ordinance shall take effect immediately upon its due adoption and publication as required by law. ADOPTED THIS THE 25th DAY OF August , 2003. C Y -p ci V A LU .a O O=Z0-aO Ow